n 27 October 1983, the High Court of Australia, in Church of the New Faith v. the Commissioner for Payroll Tax, found:

The conclusion that it [the Church of Scientology] is a religious institution entitled to the tax exemption is irresistible.

n Italy, in the case of State v. Scarsetti, et al., on 27 March 1990, the Trento Court of Appeals made the following finding:

Scientology... has the objective of achieving an inner and outer freedom, one that transcends the human, one that belongs to the field of spiritual things, and that moves up to infinity; indeed, the progress toward realization of the eighth dynamic force – concerning Infinity and God – actually is the characteristic that describes Scientology as a religion and as a church.

ighteen months later, on 11 December 1991, another Italian court, the First Tax Court of Novara, ruled similarly:

It is [this Court’s] opinion that the religious nature of Scientology must be considered to have been ascertained both for the theoretical and salvation oriented content of its teachings, for the rites practiced, and for the ecclesiastic-type organization in which it is formed, as is also clear from Court decisions.