(High Court of Australia) Meaning of religion – scientology church application for tax exemption. The trend is towards a ‘newer, more expansive, reading’ of religion. However ‘Religious conviction is not a solvent of legal obligation.’
High Court of Australia – (Victoria) The Court referred to which ‘ . . seek to explain, in terms of a broader reality, the existence of the universe, the meaning of human life and human destiny.’
Pay-roll Tax (Vict.) – Exemption – Religious or public benevolent institution – Scientology – Religion – Pay-roll Tax Act 1971 (Vict.),s. 10(b).
Judges:
Mason ACJ, Murphy, Wilson, Brennan and Deane JJ
Citations:
(1983) 154 CLR 120, [1983] HCA 40
Links:
Jurisdiction:
Australia
Cited by:
Cited – Regina v Secretary of State for Education and Employment and others ex parte Williamson and others HL 24-Feb-2005
The appellants were teachers in Christian schools who said that the blanket ban on corporal punishment interfered with their religious freedom. They saw moderate physical discipline as an essential part of educating children in a Christian manner. . .
Cited – Ivey v Genting Casinos (UK) Ltd (T/A Crockfords) SC 25-Oct-2017
The claimant gambler sought payment of his winnings. The casino said that he had operated a system called edge-sorting to achieve the winnings, and that this was a form of cheating so as to excuse their payment. The system exploited tiny variances . .
Lists of cited by and citing cases may be incomplete.
Ecclesiastical, Taxes – Other
Updated: 24 November 2022; Ref: scu.223025
