(1) This section applies to a recognised denomination if, on 1 January in a year, one or more persons exercising the functions of a minister of religion of the denomination are registered as ministers of religion of the denomination.
(2) The recognised denomination must, before 1 February in that year, give the Registrar of Ministers of Religion for each State or Territory in which such a person is ordinarily resident a list (the new list ) that includes:
(a) the full name, address and designation of each such person ordinarily resident in the State or Territory; and
(b) if a person's name was on the previous year's list and is not on the new list--the reasons for that.
Note: See paragraph 37(b) of the Act.