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Trusts for religious purposes

2010

Abstract

Religion is construed widely by the courts and religion and has been defined in law as (Church of the New Faith v Commissioner of Payroll Tax (Vic) (1983) 154 CLR 120 at 136): ...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 ordinary laws are outside the area of any immunity, privilege or right conferred on the grounds of religion. Those criteria may vary in their CORE Metadata, citation and similar papers at core.ac.uk