Church of the New Faith v Commissioner of Pay-Roll Tax (Vic) (“Scientology case”) [1983] HCA 40 | 27 October 1983

ON 27 OCTOBER 1983, the High Court of Australia delivered Church of the New Faith v Commissioner of Pay-Roll Tax (Vic) (“Scientology case”) [1983] HCA 40; (1983) 154 CLR 120 (27 October 1983).

http://www.austlii.edu.au/au/cases/cth/HCA/1983/40.html

The High Court held that the Church of the New Faith was a religion in Victoria and therefore exempt from pay-roll tax.

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