[Jason Symons]

Hi fellow professionals.

All the best for the festive season, and safe travels. May Santa be good to you.

Hoping the Brains Trust can help. I have received an exemption request for a Siberian Orthodox Church which is held in trust by 3 individuals.

The Cert of Title shows the name of the 3 individuals, with no mention in schedule A or B of the church.

The constitution for the METROPOLITANATE OF AUSTRALIA AND NEW ZEALAND OF THE SERBIAN ORTHODOX CHURCH has been provided, along with a Declaration of Trust stating the 3 individuals are the Trustees for the HOLY ARCHANGEL MICHAEL SERBIAN ORTHODOX CHURCH.

Section 555(1)(e)(i) of The Act states the land must be owned by a religious organisation.

Does this extend to properties that are held in Trust?

Thanks

Jason

[Andrew Butcher]

Hi Jason

In short the answer is yes, trustees are the owners the Act covers off on this using the word ‘belongs to’.

The question that needs to be answered is whether or not, the land is being used in connection with one of the following stated under s555(1)(e), from what you have provided it appears to me that the land belongs to a religious body but is it used in connection with i – iv?

(e) land that belongs to a religious body and is occupied and used in connection with—
(i) a church or other building used or occupied for public worship, or
(ii) a building used or occupied solely as the residence of a minister of religion in connection with any such
church or building, or
(iii) a building used or occupied for the purpose of religious teaching or training, or
(iv) a building used or occupied solely as the residence of the official head or the assistant official head (or
both) of any religious body in the State or in any diocese within the State,

Hope this is helpful.

Regards,
Andrew

[Jason Symons]

Hi Andrew,

Thank you for the response, it definitely is helpful. I wasn’t sure if Trustees who weren’t registered as charities, entitled to a tax exemption, etc. were also entitled to claim non-rateability, so your explanation clears that up.

And I can definitely say the property is, for all intents and purposes, being used as a church.

Thanks again.

Regards

Jason

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