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Legislative Council - Fifty-First Parliament, Second Session (51-2)
2008-07-03 Daily Xml
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TAXATION

209 The Hon. SANDRA KANCK (2 March 2008).

1. What tax exemptions and subsidies are currently granted to religious organisations and institutions?

2. What was the value of tax exemptions and/or subsidies granted to religious organisations and institutions in 2007-2008?

3. What is the value of exemptions and subsidies granted to Christian organisations and institutions by denomination?

4. What is the value of such exemptions and subsidies granted to non-Christian religions and institutions by type of religion?

5. What method is used for the calculation of such exemptions or subsidies?

6. (a) What proportion of the exemptions or subsidies is granted for premises used primarily for charitable purposes;

(b) What proportion of the exemptions or subsidies is granted for premises used primarily for religious purposes; and

(c) What proportion is used for premises which serve both charitable and non-charitable purposes?

The Hon. P. HOLLOWAY (Minister for Police, Minister for Mineral Resources Development, Minister for Urban Development and Planning): The Treasurer has provided the following information:

There are a number of statutory exemptions that are potentially available to religious institutions. Land used for a religious purpose or land owned by an association with religious objects is exempt from land tax. Wages paid by a religious institution to a person during a period in respect of which the institution satisfies the Commissioner that the person is engaged exclusively in religious work of the religious institution are exempt from pay-roll tax. Further, a voluntary disposition (gift) of property that is wholly for charitable or religious purposes is exempt from stamp duty.

In addition to the statutory exemptions, the Treasurer is often approached by charitable bodies (which include religious institutions) seeking relief from stamp duty on the purchase or property. The Treasurer may approve ex gratia relief on a case by case basis where the purchased property is to be used for charitable purposes.

In relation to legislative exemptions, as bodies are not required to pay tax under the Act there is no requirement for RevenueSA to record any details in relation to the basis on which the taxes would otherwise have been paid and therefore no data exists in relation to quantifying the value of exemptions provided under the taxation legislation administered by RevenueSA.

The further questions asked by the honourable member fall into the same category.

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