FactCheck: is the Australian Sex Party right about religious organisations, tax and record-keeping?
Yes. Religious organisations have always been tax-exempt in Australia. This includes large bodies such as the Anglican and Catholic Churches, through to smaller ones such as the Church of Scientology, Seventh Day Adventist Church, and the Exclusive Bretheren.
A basic religious organisation is a special sub-group of charities, for instance individual parishes, that exist for the purpose of advancing religion.