Adelaide Company of Jehovah's Witnesses v Commonwealth (1943) 67 CLR 116, 123.
2.
(1983) 154 CLR 120.
3.
2014] 2 WLR 23; [2013] UKSC 77.
4.
[1970] 2 QB 697.
5.
R v Registrar General, ex parte Segerdal [1970] 2 QB 697, 707.
6.
Church of the New Faith v Commissioner of Pay-Roll Tax (Vic) (1983) 154 CLR 120, 140 (‘New Faith’).
7.
Ibid136.
8.
Ibid173.
9.
Ibid174.
10.
Ibid.
11.
Ibid151.
12.
R v Registrar General of Birth Deaths and Marriages [2014] 2 WLR 23; [2013] UKSC 77, [61]–[62].
13.
592 F 2d 197 (1979); for a discussion of Malnak v Yogi see GordonSarah Barringer, ‘The New Age and the New Law’ in GriffinLeslie, Law and Religion (Aspen, 2010) 11.
14.
R v Registrar General of Birth Deaths and Marriages [2014] 2 WLR 23; [2013] UKSC 77, [57].
15.
Ibid.
16.
For a definition of NRMs see MeltonGordon, ‘An Introduction to New Religions’ in LewisJ, (ed), The Oxford Handbook of New Religious Movements (OUP, 2008) 16.
17.
MeltonGordon, ‘Birth of a Religion’ in LewisJ, (ed), Scientology (OUP, 2009) 17, 21–3.
18.
Ibid23; UrbanHugh B, The Church of Scientology: A History of a New Religion (Princeton University Press, 2011) 65.
19.
The Church's persistence in pursuing its own inclusion within the legal category of religion has resulted in numerous cases around the world.
20.
Melton, above n 17, 23.
21.
Urban, above n 18, 57–88; Flinn, ‘Scientology as Technological Buddhism’ in LewisFrank K, (ed), Scientology (OUP, 2009) 209, 213–6.
22.
Church of the New Faith v Commissioner for Pay-Roll Tax [1983] VR 97, 99.
23.
Urban, above n 18, 54–60; Church of the New Faith v Commissioner for Pay-Roll Tax [1983] VR 97, 108, 111, 127–8.
24.
Rothstein, ‘Science and Religion in the New Religions’ in LewisMikael, (ed), Oxford Handbook of New Religious Movements (OUP, 2008) 99, 110.
25.
AndersonKevin, Report of the Board of Enquiry into Scientology (State of Victoria, 1965).
26.
Ibid147.
27.
New Faith, 150.
28.
Flinn, above n 20, 210.
29.
R v Register General, ex parte Segerdal [1970] I QB 430, 444.
30.
LewisJames R, (ed), The Encyclopedia of Cults, Sects, and New Religions (Prometheus Books, 1998) 119, 306.
31.
Ibid64, 258.
32.
Flinn, above n 20, 211–12.
33.
Church of the New Faith v Commissioner for Pay-Roll Tax [1983] I VR 97, 123 – 128; this decision is the precursor to the High Court decision in New Faith.
34.
Adelaide Company of Jehovah's Witnesses Inc v Commonwealth (1943) 67 CLR 116, 123 – 124, 158; Attorney-General (Vic); Ex rel Black v Commonwealth (1981) 146 CLR 559, 580, 606, 655.
35.
(1926) 37 CLR 351.
36.
Young Men's Christian Association of Melbourne v Federal Commissioner of Taxation (1926) 37 CLR 351, 357 (KnoxJ), 360 (HigginsJ).
37.
Urban, above n 18, 20.
38.
Ibid11.
39.
Richardson, ‘Scientology in Court: A Look at Some Major Cases from Various Nations’ in LewisJames T, (ed), Scientology (OUP, 2009), 287–9; Richardson identified legal battles involving Scientology in Australia, Russia, US, Germany, UK and Italy.
40.
WA, Parliamentary Debates, Senate, 13 March 1973, 343, 349–350; Church of the New Faith v Commissioner for Pay-Roll Tax [1983] VR 97, 107.
41.
Church of the New Faith v Commissioner for Pay-Roll Tax [1983] VR 97, 107.
42.
Hanna v ACT Commissioner for Community Health Services Complaints [2002] ACTSC 111 (6 November 2002) [4]–[7].
PontDal Gino, Law of Charity (LexisNexis Butterworths, 2010) 144–153.
46.
Discrimination on the basis of religion is prohibited in several Australian states and territories, see Discrimination Act 1991 (ACT) s 7(1)(i); Anti-Discrimination Act 1996 (NT) s 19(1)(m); Anti-Discrimination Act 1991 (Qld) s 7(i); Anti-Discrimination Act 1998 (Tas) s 16(o); Equal Opportunity Act 1995 (Vic) s 6(j); Equal Opportunity Act 1984 (WA) s 53.
47.
Psychological Practices Act 1965 (Vic) ss 30–32.
48.
Anderson, above n 24, 1.
49.
Psychological Practices Act 1965 (Vic) ss 30–32. Auditing involves an electronic device known as an e-metre to identify painful memories, known as engrams, relive these and thus clear the reactive mind; see Urban, above n 18, 46–8.
(Unreported Decision, High Court of Australia, Aickin J, 1 November 1979).
54.
GlickLeslie, ‘Church of Scientology Inc v Mr Justice Woodward’ (1980) 11(1) Federal Law Review102, 103.
55.
Commonwealth, Parliamentary Debates, Senate, 13 May 2010, 2843–4; Senate Economics Legislation Committee, Parliament of Australia, Tax Laws Amendment (Public Benefit Test) Bill 2010 (2010) 47–8; Senate Community Affairs Legislation Committee, Parliament of Australia, Australian Charities and Not-for-profits Commission Bill 2012; Australian Charities and Not-for-profits Commission (Consequential and Transitional) Bill 2012; Tax Laws Amendment (Special Conditions for Not-for-profit Concessions) Bill 2012 (2012), 48.
56.
Commonwealth, above n 54, 2843.
57.
Richardson, above n 38, 290.
58.
FosterJohnSir, Enquiry into the Practice and Effects of Scientology (HMSO, 1971).
59.
Richardson, above n 38, 290–1.
60.
Decision of the Charity Commissioners for England and Wales: Application for Registration as a Charity by the Church of Scientology (England and Wales) (17 December 1999) 25–6.
