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Church of the New Faith V Commissioner of Pay-Roll Tax (Vic) ("Scientology Case") [1983] HCA 40; (1983) 154 CLR 120 (27 October 1983) HIGH COURT of AUSTRALIA
[Home] [Databases] [WorldLII] [Search] [Feedback] High Court of Australia You are here: AustLII >> Databases >> High Court of Australia >> 1983 >> [1983] HCA 40 [Database Search] [Name Search] [Recent Decisions] [Noteup] [LawCite] [Help] Church of the New Faith v Commissioner of Pay-Roll Tax (Vic) ("Scientology case") [1983] HCA 40; (1983) 154 CLR 120 (27 October 1983) HIGH COURT OF AUSTRALIA CHURCH OF THE NEW FAITH v. COMMISSIONER OF PAY-ROLL TAX (VICT.) [1983] HCA 40; 1983 154 CLR 120 Pay-roll Tax (Vict.) High Court of Australia Mason A.C.J.(1), Murphy(2), Wilson(3), Brennan(1) and Deane(3) JJ. CATCHWORDS Pay-roll Tax (Vict.) - Exemption - Religious or public benevolent institution - Scientology - Religion - Pay-roll Tax Act 1971 (Vict.),s. 10(b). HEARING 1982, November 9-11; 1983, October 27. 27:10:1983 APPEAL from the Supreme Court of Victoria. DECISION 1983, October 27. The following written judgments were delivered: - MASON A.C.J. AND BRENNAN J. Pursuant to the provisions of the Associations was incorporated under that name on 31 January 1969. The corporation was registered in Victoria pursuant to the Companies Act 1961 (Vict.) as a foreign company. Subsequently, a change in name to "The Church of Scientology Incorporated" was registered in South Australia. Though no change of name has been registered in Victoria, the corporation uses and is apparently known by its new name in that State. (at p128) 2. The corporation was assessed to pay-roll tax under the Pay-roll Tax Act 1971 (Vict.). The wages assessed as liable to pay-roll tax under that Act were paid or payable during the period 1 July 1975 to 30 June 1977. -
Scientology in Court: a Comparative Analysis and Some Thoughts on Selected Issues in Law and Religion
DePaul Law Review Volume 47 Issue 1 Fall 1997 Article 4 Scientology in Court: A Comparative Analysis and Some Thoughts on Selected Issues in Law and Religion Paul Horwitz Follow this and additional works at: https://via.library.depaul.edu/law-review Recommended Citation Paul Horwitz, Scientology in Court: A Comparative Analysis and Some Thoughts on Selected Issues in Law and Religion, 47 DePaul L. Rev. 85 (1997) Available at: https://via.library.depaul.edu/law-review/vol47/iss1/4 This Article is brought to you for free and open access by the College of Law at Via Sapientiae. It has been accepted for inclusion in DePaul Law Review by an authorized editor of Via Sapientiae. For more information, please contact [email protected]. SCIENTOLOGY IN COURT: A COMPARATIVE ANALYSIS AND SOME THOUGHTS ON SELECTED ISSUES IN LAW AND RELIGION Paul Horwitz* INTRODUCTION ................................................. 86 I. THE CHURCH OF SCIENTOLOGY ........................ 89 A . D ianetics ............................................ 89 B . Scientology .......................................... 93 C. Scientology Doctrines and Practices ................. 95 II. SCIENTOLOGY AT THE HANDS OF THE STATE: A COMPARATIVE LOOK ................................. 102 A . United States ........................................ 102 B . England ............................................. 110 C . A ustralia ............................................ 115 D . Germ any ............................................ 118 III. DEFINING RELIGION IN AN AGE OF PLURALISM -
Religion and the Secular State in Australia
CAROLYN EVANS Religion and the Secular State in Australia I. SOCIAL CONTEXT Australia is a predominantly Christian country, however, in recent years there has been a strong growth in groups that describe themselves as not having a religion and in religious minorities including Muslims, Hindus and Buddhists. At the 2006 census date, Christians represented 63.9 percent of the population, non-Christian believers represented 6.2 percent (corresponding to over 120 different religious denominations of 250 or more followers), and the remaining 30 percent either stated that they had no religion or declined to state their religion. Forty-four and one-half percent of the Australian population reported that their religion was either Anglican or Catholic, whilst the largest non- Christian religion represented was Buddhism, with 2.1 percent of the population.1 II. THEORETICAL AND SCHOLARLY CONTEXT Australia became a federated nation in 1901 with the coming into effect of the Australian Constitution. Since that time (and indeed for most of the period of white colonization), Australia has been a broadly secular State with Christian influences on law and politics. Section 116 of the Constitution (discussed further below) prohibits the Commonwealth level of government from establishing a religion and, despite no equivalent existing in most State constitutions, no State government has an established religion or is likely to do so. Nevertheless, Christianity remains the dominant religion and elements of Australia’s Christian heritage can be seen in areas such as the reciting of Christian prayers at the opening of parliament2 and the maintenance of Sunday as the most common day of rest.3 Australia is not a particularly religious country compared to many and religion has rarely played a critical role in public life or debates. -
Church of Scientology (England and Wales)
CHARITY COMMISSION DECISION OF THE CHARITY COMMISSONERS FOR ENGLAND AND WALES MADE ON 17TH NOVEMBER 1999 APPLICATION FOR REGISTRATION AS A CHARITY BY THE CHURCH OF SCIENTOLOGY (ENGLAND AND WALES) 1. The issue before the Commissioners The Board of Commissioners considered an application by the Church of Scientology (England and Wales) (CoS) for registration as a charity pursuant to section 3(2) of the Charities Act 1993. In reaching their determination of the application the Commissioners considered whether CoS is charitable as being an organisation: (i) established for the charitable purpose of the advancement of religion and/or (ii) established for the charitable purpose of the promotion of the moral or spiritual welfare or improvement of the community, and if in the case of (i) or (ii) above CoS is so established for such a charitable purpose, whether it is established for the public benefit. 2. Conclusion The Commissioners having considered the full legal and factual case and supporting documents (including expert evidence) which had been put to them by CoS and having considered and reviewed the relevant law, taking into account the principles embodied in the European Convention on Human Rights (ECHR), the Commissioners concluded that CoS is not established as a charity and accordingly is not registrable as such. In so determining the Commissioners concluded as follows -: CoS is not charitable as an organisation established for the advancement of religion because having regard to the relevant law and evidence: (a) Scientology is not a religion for the purposes of English charity law. That religion for the purposes of charity law constitutes belief in a supreme being and worship of that being (section 6, pages 12 to 25). -
Article 18 Freedom of Religion and Belief
ARTICLEFreedom of religion and belief 18 Human Rights and Equal Opportunity Commission ã Commonwealth of Australia 1998. This work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Human Rights and Equal Opportunity Commission. Requests and inquiries concerning reproduction and rights should be addressed to the Executive Director, Human Rights and Equal Opportunity Commission, GPO Box 5218, Sydney NSW 1042. National Library of Australia Cataloguing-in-Publication entry. Article 18 Freedom of religion and belief. Bibliography ISBN 0 642 26959 9 1. Freedom of religion - Australia. 2. Religion and law - Australia. 3. Religious tolerance - Australia. 4. Civil rights - Australia - Religious aspects. I. Australia. Human Rights and Equal Opportunity Commission. 291.17720994 Design and layout by Jodey Wills. Printed by J.S. McMillan Pty Ltd. Human Rights and Equal Opportunity Commission July 1998 The Hon Daryl Williams AM QC MP Attorney-General Parliament House Canberra ACT 2600 Dear Attorney I present Article 18, the report of the inquiry into freedom of religion and belief in Australia. Yours sincerely Chris Sidoti Human Rights Commissioner Human Rights and Equal Opportunity Commission Level 8 Piccadilly Tower 133 Castlereagh Street Sydney NSW 2000 GPO Box 5218 Sydney NSW 1042 Abbreviations CEDAW Convention on the Elimination of Discrimination Against Women 1979 CERD International Convention on the Elimination of All Forms of Racial Discrimination -
50545756 Published Article
Strange Gods in a Great Southern Land A Preliminary Survey of the Australian Downloaded from http://online.ucpress.edu/nr/article-pdf/24/1/5/406844/nr.2020.24.1.5.pdf by The University of Queensland user on 21 December 2020 “Cult Controversies” 1960–2000 Bernard Doherty ABSTRACT: Between 1960 and 2000 Australia witnessed four waves of “cult controversy.” This article provides a historical overview of these con- troversies. The four historical vignettes presented demonstrate the signifi- cance of Australia in the wider global history of the “cult wars” and some of the local societal reactions occasioned by various home grown and inter- national new religious movements that have proved controversial. This article identifies a series of the key episodes and periods that might serve as historical landmarks for the writing of a more fulsome history of new reli- gions in Australia, introduces to a scholarly audience some of the important individuals involved in these Australian controversies, and highlights the key new religions and cult-watching groups whose interactions have col- lectively shaped the Australian societal response over this period. KEYWORDS: New Religious Movements, Australia, Cult Awareness Movement s has been the case in other countries, over the past half-century Australia has played host to a series of “cult controversies” about new religions, yet these remain a surprisingly understudied phe- A 1 nomenon. Since the early 1980s a handful of sociologists and religious studies scholars have written periodic surveys of contemporary research Nova Religio: The Journal of Alternative and Emergent Religions, Volume 24, Issue 1, pages 5–30. -
Jon Atack 1990
Copyright and Miscellanea Text is © Jon Atack 1990 For legal reasons, it is advised that this work not be distributed in the United Kingdom. The images in this electronic version come from three sources: • Bare-Faced Messiah: the true story of L. Ron Hubbard (Russell Miller, 1987) • Religion, Inc.: the Church of Scientology (Stewart Lamont, 1986) • "Secret Lives: L. Ron Hubbard" (Channel 4 Television, 1997) Library of Congress Cataloging-in-Publication Data: Atack, Jon. A piece of blue sky: Scientology, Dianetics, and L. Ron Hubbard exposed / by Jon Atack. p. cm. "A Lyle Stuart book." Includes bibliographical references and index. ISBN 0-8184-0499-X : $19.95 1. Scientology - Controversial literature. 2. Dianetics - Controversial literature. 3. Hubbard, L. Ron (La Fayette Ron), 1911- 4. Church of Scientology - History. I. Title. BP605.S2A83 1990 299'.936'092-dc20 89-77666 CIP Jon Atack has not been involved in the production or distribution of this unauthorized electronic version. It is based on a scanned copy originally produced by the former FACTnet with a "card catalog" entry of E:\PCB\GEN\FILES\BOOKS\JON.TXT. This file has been available on the Internet for several years from the websites of FACTnet and other individuals. Because of the injunction against it in England and Wales (see under Related Documents), it is advised that it not be distributed in those countries. This work has been produced on behalf of the ARSCC (Alt.Religion.Scientology Central Committee (which does not exist)) as part of the "Xenu's Bookshelf" project. The ARSCC is part of a secret global conspiracy against Scientology involving Internet users, psychiatrists, the Bank of England and SMERSH. -
Church & the Law Update
Reprinted by CARTER & ASSOCIATES Barristers, Solicitors & Trade-MarkAgent Volume 2, No. 5 March 22, 1999 CHURCH & THE LAW UPDATE Terrance S. Carter, B.A., LL.B. - Editor Updating churches and religious charities on recent legal Developments and riskmanagement considerations G. Definition of advancement of religion IN THIS ISSUE at law........................................................... 8 This issue of Church & the Law Update contains the following articles: IN THIS ISSUE...........................................1 EDITORS NOTE EDITORS NOTE ........................................ 1 Church & The Law Update is published without charge for distribution to churches, charities and not- 1. IS RELIGION PASSE AS A for-profit organizations across Canada and internationally. It is published approximately 3 times CHARITY? ................................................. 1 a year as legal developments occur. The format is designed to provide a combination of brief A. Introduction ......................................... 1 summaries of important developments as well as B. Historical Development of Charity Law feature commentaries. Where a more lengthy article 2 is available on a particular topic, copies can be obtained from our website at www.charitylaw.ca. C. Canada Today ..................................... 4 The information and articles contained in this Church D. Why is religion tax-assisted today?..... 5 & The Law Update are for information purposes only E. Limits to the concept of advancement of and do not constitute legal advice and -
Declaration of Frank K
DECLARATION OF FRANK K. FLINN I, Frank K. Flinn, declare A. Qualifications 1. I recently retired as Adjunct Professor in Religious Studies in Arts and Sciences at Washington University, St. Louis, Missouri, where I taught from 1989 to 2012. I remain Adjunct Professor in University College of Washington University where I still offer courses in Religious Studies. I also serve as a writer, editor, lecturer and consultant in the fields of theology and religion. 2. I hold a Bachelor of Arts degree in Philosophy (1962) from Quincy University, Quincy, Illinois; a Bachelor of Divinity degree (1966), magna cum laude, from Harvard Divinity School, Cambridge, Massachusetts; and a Ph.D. in Theology/Special Religious Studies (1981) from the University of St. Michael's College, Toronto School of Theology, Toronto, Ontario. I have also done advanced study at Harvard University, the University of Heidelberg, Germany, and the University of Pennsylvania. At the University of Heidelberg, I was a Fulbright Fellow in Philosophy and Ancient Near Eastern Religions, 1966-67. At the University of Pennsylvania, I was a National Defense Foreign Language Fellow, Title VI, in Semitic languages, 1968-69. A copy of my curriculum vitae is attached hereto. My Curriculum Vitae is attached (Exhibit 1). Attached are certified letters from Harvard Divinity School, attesting to my reception of a Bachelor of Divinity degree in 1966 (Exhibit 2), and from the University of St. Michael’s College, University of Toronto, attesting to my reception of a Ph.D. in Theology/Special Religious Studies in 1981 (Exhibit 3). 1 3. Since 1962 I have devoted intense study to religious sectarian movements, ancient and modern. -
Scientology: Religion Or Racket?
Marburg Journal of Religion: Volume 8, No. 1 (September 2003) Scientology: Religion or racket? Benjamin Beit-Hallahmi The name Scientology (a copyrighted and registered trademark) brings to mind a wide array of claims, observations, impressions, findings, and documents, reflecting a complex and controversial history. The religion/not religion debate over various groups and organizations, prominent in the Western media over the past thirty years, has usually presented the public and politicians with a religion versus "sect" or "cult" dichotomy. The classification issue in this article is framed differently. Hopkins (1969) offered us the terms of the debate in the bluntest and most direct way when he asked in the title of an article in Christianity Today more than thirty years ago "Scientology: Religion or racket?" Read today, the Hopkins article sounds naive and charitable, but this question still stands before us, and yet deserves an answer. The question of whether any particular organization matches our definition of religion is not raised very often, and this is true for both old and new religions (cf. Beit- Hallahmi, 1989; Beit-Hallahmi, 1998; Beit-Hallahmi & Argyle, 1997). That is because there is no shortage of religious behaviors and groups whose authenticity is never in doubt, but in some rare cases, authenticity and sincerity are put into question. Regarding Scientology, we have two competing claims before us. The first, espoused by most NRM scholars, as well as some legal and administrative decisions, asserts that Scientology is a religion, perhaps misunderstood and innovative, but a religion nevertheless, thus worthy of our scholarly attention. The second, found in most media reports, some government documents in various countries, and many legal and administrative decisions, states that Scientology is a business, often given to criminal acts, and sometimes masquerading as a religion. -
Secular Space and the Churches in Contemporary Australia1
Cusack Cusack Carole M. Cusack University of Sydney Vestigial States: Secular Space and the Churches in Contemporary Australia1 Introduction The legacy of the Enlightenment is increasingly contested in the twen- ty-first century. Science is a key explanatory authority for technological modernity, but since the mid-twentieth century new religious forms and supernaturally-tinged popular culture (close relatives of religion, but liber- ated from the traditional and institutional aspects of that phenomenon) have been resurgent. The so-called ‘World Religions’ (the biblical creeds of Judaism, Christianity, and Islam, and the sub-continental dharmic tradi- tions of Hinduism and Buddhism) have resisted the notion that they share a common inheritance with secularism. It is here argued that these ongo- ing disclaimers are examples of professional boundary maintenance that reveals much about the embattled position of traditional religious institu- tions within secular modernity, in which popular culture and communica- tions media have radically transformed the climate in which religious affili- ation and spiritual identities are negotiated.2 From a religious studies point of view, the methodological models of sociology and cognitive science(which are representative of a range of non- confessional scholarly approaches), clarify these boundary conflicts as intrin- sically politically-motivated stances aimed at shoring up religion’s declining power bases in the Western countries like Australia, through the assump- tion of roles offered by governments -
MAKING SENSE of RELIGION and the CONSTITUTION: a FRESH START for SECTION 116 STEPHEN Mcleish*
MAKING SENSE OF RELIGION AND THE CONSTITUTION: A FRESH START FOR SECTION 116 STEPHEN McLEISH* The High Court is not often called upon to decide civil liberties questions under the Constitution, and so, for example, usually examines federal legis- lative power as it impacts upon the States or other branches of the federal government rather than upon citizens. As such, the Court has developed a methodological approach best suited to its more familiar constitutional work, one which peers through a federalism rather than a civil liberties lens. That approach is found wanting when the Court turns to unfamiliar kinds of constitutional provisions. This article will focus on s 116 and will argue that the existing approach to that section is unsupported by principle. The Court has lamented the obscurity of the provision while attempting valiantly to discern its meaning and define its application using unsuitable tools: characterization and text-based legalism. The result has been to confirm the impression of its strangeness. The process of characterization used to establish whether a law is one 'with respect to' an enumerated subject matter of federal legislative power in s 5 1 requires, first, that the meaning of the subject matter be identified and sec- ondly, that the Court decide whether the law is one with respect to that defined subject matter.' Where a law operates on its face on the activity or thing which is the core of the subject matter, then legislative motive, even as discerned from the law itself, and practical effect are generally