Hi Mick,
I have the same interpretation as you. I have never been 100% confident about the interpretation, but I always quote the legislation and claim that the building must be occupied as a place of worship before the exemption can be granted, and I have quoted this many times. I haven’t had any cases where they question this interpretation, and they wait until the occupation takes place to re-apply. I then grant the exemption from the date of issue of the Occupation Certificate.
Kind regards,
Matthew.
