Not sure if you'd consider this a win but i've got the ball rolling
Office of the Hon Chris Bowen MP
Assistant Treasurer
Minister for Competition Policy and Consumer Affairs
Dear Mr….
Thank you for your email of 11 August 2008, originally directed to the Prime Minister, concering taxation concessions available to the Church of Scientology. Your email has been referred to the Assitant Treasurer and Minister for Competition Policy and Consumer Affairs as he has portfolio responsibility for this matter. The Minister has asked me to respond to you. I apologise for the delay in responding.
A charity is an entity established for a public benefit that the law regards as charitable. A charity must be a not for profit entity, trust fund or institution that exists for the public benefit or the relief of poverty. Examples of charities include aged persons' homes, homeless hostels and organisations releiving the special needs of people with disabilities, public educational institutions and societies that promote the fine arts. the advancement of religion, in one form or another, has also been part of charity throughout the history of charity law.
I note your concerns about the definition of a religious organisation that has been adpoted by the Australian Taxation Office (ATO). The factors used in this definition were established by the High Court in The Church of the New Faith v. Commissioner of Pay-roll Tax (Vic) 83 ATC 4652; (1983) 14 ATR 769 (the Scientology case). In this case the High Court found Scientology to be a religion. Since then, the 2001 Report of the Inquiry into the Definition of Charities and related Organisations concluded that there was no reason to move away from a definition of religion based on the factors considered in the Scientology case.
The government provides a range of tax concessions to charities such as an income tax exemption, goods and services tax concessions, a fringe benefits tax rebate and refundable imputation credits. As such, the Government is mindful of the need to safeguard against the potential abuse of the tax status of charities.
The Commissioner of Taxation ahs responsibility for administering the law relating to the endorsement of charities. The ATO is required to carry out regular reviews of endorsed organisations and their operations to ensure they continue to meet the requirements of endorsement. The ATO publishes details of specific areas of focus for review on an annual basis.
As a further accountability measure charities must be endorsed by the ATO in order to benefit from any relevant tax concessions. Endorsed organisations have their charitable status attached to their Australian Business Number, and these details can be accessed by the public through the Australian Business Register at: http://www.abr.business.gov.au.
I trust this information will be of assistance to you.
Yours sincerely
Luke Spear
Departmental Liaison Officer
yes..i've done the work for you
these are the search listings
http://www.abr.business.gov.au/(cchqgo55sdcqv52m3p0wffmw)/search.aspx?SearchText=Scientology&StartSearch=True
Now from observation they get two concessions namely,
GST and Income Tax Exemption. I guess a simple way to look at this is to ask the ATO what do they consider charitable about Scientology. But that's only a start. I think there are many more arguments but i'm exhausted after work meh.