(Victoria) Under the Victoria Pay-roll Tax Act 1971, there was an exemption from tax payable under the Act for wages paid by a religious institution. The question considered by the High Court was ‘whether the beliefs, practices and observances which were established by the affidavits and oral evidence as the set of beliefs, practices and observances accepted by Scientologists, are properly to be described as a religion.’
Held: They were. The area of conduct is excluded from the area of legal immunity marked out by the concept of religion if it offends against the ordinary laws: that is, if it offends against laws which do not discriminate against religion generally, or against particular religions or against conduct of a kind which is characteristic only of a religion.
‘We would therefore hold that, for the purposes of the law, the criteria of religion are twofold: first, belief in a supernatural Being, Thing or Principle; and second, the acceptance of canons of conduct in order to give effect to that belief, though canons of conduct which offend against the ordinary laws are outside the area of any immunity, privilege or right conferred on the grounds of religion.’
Judges:
Brennan J, Acting Chief Justice Mason
Citations:
(1983) 154 CLR 136
Jurisdiction:
Australia
Cited by:
Cited – Hodkin and Another, Regina (on The Application of) v Registrar-General of Births, Deaths and Marriages SC 11-Dec-2013
The appellants sought to be married in their regular church in London. The minister would be pleased to perform the ceremony, but church to which they belonged was part of the Church of Scientology, and had been refused registration under the 1855 . .
Lists of cited by and citing cases may be incomplete.
Charity, Ecclesiastical
Updated: 04 May 2022; Ref: scu.540528
