The Anglican Diocese of Perth
Year Book
as at 18 March 2002


A Short History
A List of Bishops and Archbishops
Diocesan Boundaries
General Information
Parish Property
Parish Borrowings
Clergy Stipends and Allowances
Assessment Determinations
Tax Matters



The Church in Western Australia was first served by an ordained priest in December 1829, but it was not until 21 August 1872 that the first Synod was held at which the Constitution of the Diocese of Perth was passed and adopted.

In the year 1903 a New Diocese Statute was passed forming the Diocese of Bunbury and at the same time a Statute was passed giving power to that Diocese to administer what is now the North West Diocese.

In the year 1907 the Northern Diocesan Statute was passed, but it was not until December 1961 that this Diocese, by Act of Parliament, was able to call its first Synod.

The Kalgoorlie Diocese Statute was passed in the year 1910.

In the month of September 1914, the First Session of Provincial Synod was called, at which the proposals previously passed by the Synods of the four dioceses for the Constitution of the Province were agreed upon. This Session was adjourned until August 1915 when Canon No 1 of 1915 Constituting the Province of WA was passed. The first Archbishop and Metropolitan was elected in 1914.

In 1973, following the passing of appropriate statutes by the Synods of the Diocese of Kalgoorlie and the Diocese of Perth, General Synod adopted a Canon ratifying the return of the territory of the Diocese of Kalgoorlie to the Diocese of Perth.

On 24 August 1981 the change of name to "The Anglican Church of Australia" became effective having been passed by legislation in all states.


The First Bishop: Mathew Blagden Hale 1856-1875

The Second Bishop: Henry Hutton Parry 1876-1893

The First Archbishop: Charles Owen Leaver Riley Bishop 1895-1914 Archbishop 1914-1929

The Second Archbishop: Henry Frewen Le Fanu Archbishop 1929-1946 Primate of Australia 1935-1946

The Third Archbishop: Robert William Haines Moline 1947-1962

The Fourth Archbishop: George Appleton 1963-1969

The Fifth Archbishop: Geoffrey Tremayne Sambell 1969-1980

The Sixth Archbishop: Peter Frederick Carnley Archbishop 1981 - Primate of Australia 2000-


The boundaries of the Diocese are as follows:

On the West, the sea and includes Christmas and Cocos Islands.

On the South, 32m 22 mins 30 secs of south latitude to the 117th 14 mins meridian of longitude then north to the 32m 12 mins parallel of south latitude then east to the 120th 40 mins meridian of longitude then south to the Southern Ocean.

On the East, the eastern boundary of the State of Western Australia.

On the north
(a) the Southern and Eastern boundary of the Shire of Irwin to the intersection of the Southern boundary of the Shire of Mingenew, then;
(b) the Southern and Eastern boundary of the Shire of Mingenew to the intersection of the Southern boundary of the Shire of Mullewa, then;
(c) the Southern boundary of the Shire of Mullewa to the intersection of the Southern boundary of the Shire of Yalgoo, then;
(d) the Southern boundary of the Shire of Yalgoo to the intersection of the Southern boundary of the Shire of Sandstone, then;
(e) the Southern boundary of the Shire of Sandstone to the intersection of the Southern boundary of the Shire of Leonora, then;
(f) the Southern boundary of the Shire of Leonora to the intersection of the Southern boundary of the Shire of Laverton, then;
(g) the Southern and Eastern boundary of the Shire of Laverton to the intersection of latitude 29 degrees south; and
(h) thence in an easterly direction to the point of intersection of the South Australian Border.

The revised boundaries as detailed above were approved by the Dioceses of Bunbury, North West Australia and Perth subsequently ratified in accordance with the Constitution of The Anglican Church of Australia by the General Synod of The Anglican Church of Australia.


Correspondence and Business
Correspondence concerning parish or other business should be sent to the Diocesan Secretary/Manager, Diocese of Perth, Box W2067 GPO, Perth 6846. Cheques should be crossed, marked "not negotiable", and made payable to The Perth Diocesan Trustees and not to anyone by name.
Telephone (08) 9325 7455 Facsimile (08) 9221 4118. Web

Correspondence for the Archbishop should be addressed as follows:
The Most Reverend Dr P F Carnley AO, Archbishop of Perth, Box W2067 GPO, Perth WA 6846.
Telephone (08) 9325 7455 Fax (08) 9325 6741 email:

Northern Regional Office
The Right Reverend Brian Farran, PO Box 42, Joondalup WA 6919
Tel (08) 9300 0833 (m) 041 798 4516 Fax (08) 9300 0893 email:

Southern Regional Office
The Right Reverend David Murray, Church Office, 26 Queen Street, Fremantle WA 6160
Tel (08) 9430 7224 Fax (08) 9336 3374 email:

Goldfields/Country Regional Office
The Right Reverend Gerald Beaumont, PO Box 439, Kalgoorlie WA 6433
Tel (08) 9022 7382 Fax (08) 9022 8358 (m) 0408 913 443 email:

Diocesan Council and The Perth Diocesan Trustees
By virtue of the Diocesan Council Statute 1888-1995, Diocesan Council is the Standing Committee of Synod and when Synod is not in session acts for and on behalf of Synod in all matters appertaining to the "temporal affairs" of the Church in the Diocese.

The Perth Diocesan Trustees is a body corporate incorporated under a Western Australian Act of Parliament, the Anglican Church of Australia (Diocesan Trustees) Act 1888. The Trustees are also governed by The Diocesan Trustees' Statute 1952-1990.

To ensure that proper consideration can be given to matters to come before meetings of the above, parishes are requested to ensure that the Diocesan Secretary/Manager receives relevant correspondence, etc, at least 10 days prior to the meeting concerned.

Council usually meets on the second Thursday of each month but does not meet in January or in the month Synod is held.

The Trustees meet on the third Thursday in each month but do not meet in January.

Architectural Advisory Committee
This Committee generally meets on the first Wednesday in each month and details of proposals should be forwarded through Church Office so as to reach the Committee Chairman 10 days prior to the date of meetings.

Surplus Funds
Sub-sections (i) and (ii) of Section 42B the Parochial Statute 1971-1997 provide that all monies in excess of those which are necessary for the ordinary expenses of an Ecclesiastical District, may at the option of the Ecclesiastical District, be deposited either with the Trustees ("Pools") or in an account in the name of the Ecclesiastical District in the Anglican Deposit Fund.

Legacies and Bequests
Section 42C(a) of the Parochial Statute 1971-1997, provides that monies received by ecclesiastical districts by means of bequests or legacies shall be deposited with Trustees. In the case of legacies or bequests subject to a specific trust, monies shall be invested in the Trustees' "Pools" and expended only in terms of that trust.

It is incumbent upon ecclesiastical districts which receive notification from any person of a bequest or legacy to advise the Diocesan Secretary/Manager of the terms of such legacy or bequest. The Trustees are then notified of the relevant details and this information is included in the Trustees' annual report to Synod.

Annual Meeting of Parishioners
The annual meeting of parishioners shall be held during the month of May or during the first two weeks of June. As soon as practicable after the meeting, all returns required by the Diocesan Council should be sent to the Diocesan Secretary/Manager. The Financial Statement is specifically required at an early date for Assessment purposes.

In the event of any change in parochial officers the Diocesan Secretary/Manager should be notified. Persons elected should complete the necessary declaration within 30 days of election, otherwise the office becomes vacant.

Policies of Diocesan Council and The Perth Diocesan Trustees
The following is a list of policies adopted by Diocesan Council and The Perth Diocesan Trustees. The policies have been distributed to parish secretaries or can be viewed in detail on the diocesan web site at
1. Personnel Policy and Practices, Lay Employees in Departments Funded by Diocesan Council, Church Office, the Bishops' Suite and Anglican Deposit Fund
2. Clergy Motor Vehicle Loans Fund
3. Diocesan Council Funded Vehicles Policy
4. For the Planned Intervention for Parishes in Financial Difficulties
5. Loans to Theological Students
6. Property Repair and Maintenance Fund
7. Appointments to Boards, Committees, etc
8. Asbestos in Buildings
9. Delegated Authority
10. Clergy Leave Policy (Maternity Leave - Ordained Women repealed 14 Mar 1996)
11. Allowances Paid to Clergy couples - Responsibility
12. Interest Free Loans from Parishioners
13. Transfer of Clergy Household & Personal Effects - Personal Relocation Expenses of Clergy
14. Travel Allowance - Clergy in Country Parishes - Size of Vehicles
15. Archbishop's Clergy Placement Fund (as approved by AGM of Clergy Provident Fund)
16. Lay Employees Performance Appraisal
17. Remuneration of Defence Force Reserve Chaplains
18. Diocesan Library
19. Establishment of New Parishes
20. Rent Levels of Properties Owned by The Perth Diocesan Trustees
21. PDT - Other Interests
22. Audit Committee - Terms of Reference
23. Currently vacant
24. Policy Guidelines Relating to Non-Assessable Donations for Capital Works
25. Investment Committee - Terms of Reference & Policy Guidelines
26. Guidelines for Operation of Clergy Relief Fund
27. Remuneration - Locum Tenens
28. Clergy Voluntary Severance Provisions
29. Installation of Mobile Telephone Facilities on Parochial Properties - Rescinded September 2000
30. Minimum Financial Standards for Parish Borrowings on Capital Projects
31. Expenditure items for which no provision has been made in the Diocesan Council Budget
32. For Care and Maintenance of Diocesan and Parochial District Houses


Building Projects
A parish proposing to construct a rectory, worship centre or church hall or make structural alterations to such buildings must fulfil the following requirements prior to the commencement of associated works:
(a) the issue of a Faculty;
(b) approval of the Architectural Advisory Committee in respect to site plan, developed working drawings and specifications; (please note: the committee generally meets on the first Wednesday of each month).
(c) approval of the Diocesan Accountant and the Regional Archdeacon being obtained in respect to a financial feasibility provided by the parish;
(d) approval of the project by the Regional Bishop, Regional Archdeacon and the Diocesan Secretary/Manager;
(e) receipt by the Diocesan Secretary/Manager of local government and statutory approvals, eg building and/or demolition licences;
(f) the builder providing to the Diocesan Secretary/Manager the following:
* proof that the builder has affected public liability insurance in the name of The Perth Diocesan Trustees and the builder for the minimum sum of $5 million.
* a Certificate of Currency in respect to workers' compensation insurance in accordance with the relevant State Act.
* advice of the builder's ABN.
(g) the parish appointing either a qualified builder, structural engineer or an architect to act as clerk of works to ensure quality control; alternatively a clerk of works shall be appointed by the Diocesan Secretary/Manager and in which case the parish must agree to meeting the costs of inspections.

A Parish Building Handbook detailing the procedures has been published and circulated to each parish. Additional copies @ $15 each can be obtained as required from the Diocesan Secretary/Manager.

Restriction on Parishes entering into Contracts
Due to the nature of the legal structure of the Diocese a parish does not have the ability to enter into contractual agreements, to make formal submission to local government or statutory authorities or to enter into financial agreements. Such agreements include contractual arrangements relating to:
(a) purchase and sale of properties
(b) leasing or hiring of properties
(c) building contracts; and
(d) financing arrangements.
These can only be entered into by The Perth Diocesan Trustees, this being the incorporated body of the Diocese. The Perth Diocesan Trustees, prior to entering into contracts etc receives the advice and recommendation of Diocesan Council following Diocesan Council's consideration of submissions in accordance with approved guidelines.

Whilst the guidelines restrict the extent of action that can be taken by a parish, and may at times be seen to limit the ability of a parish in the conducting of its own affairs, it is, however, essential that at all times the procedures are followed to ensure that the legal liability for agreements entered into is that of The Perth Diocesan Trustees, and not that of individual members of the parish.

These arrangements also apply to the purchase of transportable buildings.

Renting of Rectories
A rectory can only be occupied by a person other than the rector with the express prior permission of the appropriate Regional Bishop being obtained. Any lease agreements with tenants need to be signed by the Diocesan Secretary/Manager for and on behalf of The Perth Diocesan Trustees.

Parish Properties Used For Non Ecclesiastical Purposes
Parish properties used for ecclesiastical purposes eg: Churches and the rector's residence are exempt from land tax, shire rates and water rates. These charges could however apply to other properties including rectories which have been rented out. Should the status of any parish property change, Church Office must be notified in order that the relevant authorities may be advised accordingly.

Donations to Building Projects - Exemption from Synod Assessment
Parishes wishing to have monies given specifically and separately as donations to parish based building projects exempt from Synod Assessment (refer to Section 2(q) of the Synod Assessment Determination pp 7-8) are advised that:
(i) the building project must be a project approved by Diocesan Council;
(ii) a parish must apply to Diocesan Council for exemption; and
(iii) exemption is for a two year period commencing from the date of approval by Diocesan Council or as otherwise determined by Council.

It should be noted that Diocesan Council has delegated authority for the above to the appropriate Regional Bishop, Regional Archdeacon and the Diocesan Secretary/Manager.


Parishes require the approval of Diocesan Council and The Perth Diocesan Trustees prior to entering into any borrowing facilities whether through banks or more informal facilities such as parishioners' interest free loans.
As parishes are not legal entities, such agreements must be signed by representatives of The Perth Diocesan Trustees on their behalf.

Details of procedures to be followed in applying for the approval of such facilities are set out in the Parish Building Handbook and Diocesan Council Policies.


Payment of Stipends
All clergy are paid centrally from Church Office on the 15th of each month for that calendar month. Parish Treasurers therefore are requested to make the relevant payments to Church Office by the 15th of each month. If Parish Council meetings are later in the month a standing authority for the Treasurer to remit the required amount or amounts prior to each meeting is recommended.

Minimum stipend effective from 1 November 2001 for all clergy in full time ministry is $33,480 pa.


Clergy Residences
Parochial clergy in full-time ministry are to be provided with a suitable rectory or other residence within the parish, at the cost of the parish.
1.1 In cases where the parish has no rectory or residence available and would need to rent a suitable residence, parochial clergy in full-time ministry who with the Archbishop's approval choose to live in their own house within the parish are to be paid the standard housing allowance by the parish.
1.2 In cases where there is a rectory or residence available but, nevertheless, with the approval of the Archbishop parochial clergy in full-time ministry choose to live in their own house, a housing allowance is not payable unless the Archbishop determines otherwise. The Archbishop may determine that a reduced housing allowance is payable in such a case having regard, in particular, to the financial consequences for the parish of his approval.
1.3 It is the practice of the Archbishop for there to be consultation with the parish before giving approval for the purposes of 1.1 and 1.2.
1.4 Subject to 1.6, non-parochial clergy in full-time ministry are to be provided with a suitable residence at the cost of the organisation or institution for which they minister (the "responsible body").
1.5 Non-parochial clergy in full-time ministry who, by arrangement with the responsible body live in their own house are to be paid the standard housing allowance by the responsible body.
1.6 The standards of clergy residences are determined from time to time by Diocesan Council.

Housing Allowance
2.1 The rate at which the standard housing allowance is payable is determined by Diocesan Council and is usually reviewed annually. The standard housing allowance effective 1 May 2001 is $8,004 pa.
2.2 The rate at which a reduced housing allowance is payable is determined in each case from time to time by the Archbishop, after consultation with the parish and the member of the clergy.
2.3 The allowance is paid with stipend on a monthly basis. As an alternative, however, clergy may arrange for that allowance to be received by way of reimbursement for particular expenses incurred in maintaining their own homes, up to a limit determined from time to time being the current annual rate of the applicable housing allowance. Any balance not so reimbursed by the end of each accounting year is paid as stipend.
Note: Items qualifying for reimbursement are mortgage loan repayments, building insurance, council and water rates - all claims to be submitted to Church Office and fully supported by documentary evidence in the form of invoices, receipts, or correspondence.
2.4 In all cases the parish or responsible body is to remit one-twelfth of the applicable annual housing allowance to Church Office by the 15th of each month.

Lighting, Heating, Water Consumption and Telephone
3.1 The parish or responsible body is also responsible for meeting the cost of lighting, heating and water consumption at the residence of a member of the clergy in full-time ministry, together with the payment of telephone rental and the cost of business calls incurred by the member of the clergy.

Clergy Couples
4.1 Where husband and wife are each clergy engaged in ministry in the diocese the terms and conditions of appointment relating to the matters dealt with in these notes will be modified to avoid unnecessary duplication. These matters will be determined on appointment or as required and are subject to approval by the Archbishop or the Regional Bishop. It is the practice for there to be consultation with the parish or the responsible body, as the case may be, concerning these matters.

Part-Time Clergy
5.1 The terms and conditions of appointment relating to the matters dealt within these notes are determined at the time of appointment for part-time clergy and may be revised from time to time, and are subject to approval by the Archbishop or the Regional Bishop.
Non-Diocesan Conditions
6.1 These provisions do not apply to those clergy who, with the approval of the Archbishop are not appointed on Diocesan conditions.

Country Allowances (Country Parishes only)
Diocesan Council set Country Allowances with effect from 1 November 2001 as follows: $
(a) At a rate of 2% of the recommended stipend rate.
This affects Gingin-Chittering, Northam, Toodyay-Goomalling and York 672
(b) At a rate of 3% of the recommended stipend rate.
Beverley-Brookton, East Avon and Moora 1,008
(c) At a rate of 4% of the recommended stipend rate.
Bruce Rock, Narembeen, Merredin-Kellerberrin and Wongan Hills-Dalwallinu 1,344
(d) At a rate of 5% of the recommended stipend rate.
The Eastern Goldfields, Morawa-Perenjori, North Midlands and Southern Cross-Westonia 1,680
(e) At a rate of 6% of the recommended stipend rate
Esperance, Mukinbudin-Mt Marshall and Wyalkatchem-Koorda-Dowerin 2,016

Motor Vehicle Allowances
Motor Vehicle Allowances effective 1 November 2001 are as follows:
Standard Allowance - for distances up to 13,000km per annum $6,240 pa
Rate per km - for recipients of travel allowance for distances in excess of 13,000 km per annum 19.75c
- for other clergy 46.4c

(1) The allowance consists of a fixed cost component covering depreciation and interest on loans of
$3,672 pa ($306 pm), and an operating cost component of $2,568 pa ($214 pm).

(2) Country Parishes, after consultation with the Archdeacons and parish council, could approve the use of a larger sized vehicle in remote country areas where distances travelled and road conditions warrant this. Remote country parishes have been defined as those situated beyond 110 km from Perth and exclude Beverley-Brookton, Gingin-Chittering, Northam, Toodyay-Goomalling and York.

If a larger vehicle is approved then the higher rate of travelling allowance applicable to a high capacity vehicle would apply and rates effective may be obtained by contacting Church Office.

Supply Services - Payment
The payment for Supply Services remains as set 1 May 2001:
One service $42
Two services in the morning $60
All day $90
Plus kilometrage allowance at the Diocesan scale:
Recipients of travelling allowance and those provided with a vehicle 19.75c per km
All other clergy 46.60c per km

Locum Tenens
Clergy who have not retired from fulltime ministry and are appointed to a locum position in a parish are entitled to receive pro-rata:
(a) the minimum stipend approved by Diocesan Council;
(b) the clergy travel allowance;
(c) the use of the rectory, or a daily rate for housing plus an allowance for lighting and heating of the appointee's home by mutual arrangement with the parish;
(d) accrued annual leave - it is expected that such leave shall be taken during the period of employment;
(e) the employer's contribution towards superannuation and long service leave payable on the appointee's behalf; and
(f) reimbursement of business related calls and pro-rata reimbursement of telephone rental charges and fees relating to the appointee's private telephone.

Remuneration payable to a retired member of the clergy appointed to a locum position shall be determined by mutual arrangement between the parish and the member of clergy but shall not be a lesser rate than the supply rate and associated travelling allowance set from time to time by Diocesan Council.


Synod 1997 Assessment Determination
That this Synod determine pursuant to the Assessment Statute 1974 that

1 From 1 May 1994 the contribution to the Diocese of each ecclesiastical district in accordance with that Statute shall be 16% of the current working income less the standard deduction of $10,000 for each ecclesiastical district, together with other deductions allowed hereunder. NB: Parishes operating on separate committee budgets and preparing separate returns would only be allowed a pro-rata share of the $10,000 standard deduction.

The contribution shall be paid by calendar monthly instalments, each instalment to be either:
(a) the fixed percentage of the current working income received by the ecclesiastical district in the preceding month less one-twelfth of the standard deduction, or

(b) the fixed percentage of one-twelfth of the budgeted current working income less the standard deduction.
In either case an adjusting payment is made at the end of the diocesan accounting year where that is necessary, and any overpayment by an ecclesiastical district in a financial year shall be credited against the following year's contribution.

2. For the purposes of this determination the "current working income" of an ecclesiastical district shall include all -

(a) offerings

(b) gross receipts from the hire of properties in use for normal purposes of an ecclesiastical district (eg hall, worship centre, courts)

(c) net receipts from fetes, bazaars, all other special activities, and properties not in use for normal purposes of an ecclesiastical district

(d) interest earned on all funds of the ecclesiastical district wherever invested or deposited

(e) donations for buildings or any other purpose of the ecclesiastical district

(f) grain dividends and the like

(g) monies received from guilds and all other organisations in the ecclesiastical district

(h) legacies and bequests, and

(i) income from all other sources (including all monies collected under the authority of the parish council - section 38 of the Parochial Statute)

BUT NOT so as to include -

(j) Diocesan Grants

(k) proceeds from the sale of assets

(l) loans to the ecclesiastical district

(m) recoups or refunds of expenses paid and the proceeds of insurance claims

(n) legacies and bequests under the terms of a will for specific purposes and not available for the general purposes of the parishes, or

(o) monies specifically collected or raised for purposes outside the ecclesiastical district AND applied to that purpose (eg collections for missions and/or appeals)

(p) monies specifically collected or raised for the purposes of restoration of buildings of the Diocese classified by the National Trust of Australia (WA) to be of historical significance

(q) monies given specifically and separately as donations for capital works projects approved by Diocesan Council and deemed by the council to be appropriate projects for this exclusion
(see notes on page 5).

(r) monies specifically collected or raised for the purposes of discharging arrears of stipend or arrears of assessment to the Diocese exceeding an aggregate of $5000 PROVIDED THAT the ecclesiastical district:
(i) obtains the prior written approval of Diocesan Council to the event or activity at which it is proposed to collect or raise monies to discharge the arrears; and
(ii) provides Diocesan Council with a statement (in a form and within a time period approved by Diocesan Council from time to time) providing details of all the monies collected or raised.

3. For the purposes of calculation of the diocesan contributions (assessment), the current working income should be reduced by -

(a) any monies paid to missionary agencies recognised by The Anglican Church of Australia by Canon or resolution of General Synod, namely,
* Anglican Board of Mission - Australia
* Church Missionary Society
* South American Missionary Society
* SPCK Australia
* Bush Church Aid
* National Home Mission Fund
* The Missions to Seamen
and mission society or group under whose fellowship a member (or members) from the parish concerned are sent.

(b) monies specifically contributed by parishes towards the Ordination Candidates Fund to support students

(c) any monies paid to the Parish Development Fund

(d) clergy travelling costs incurred by country parishes, in excess of the standard travelling allowance.

4. Interest on overdue assessments at the overdraft rate from time to time of the diocesan bankers will continue to be payable on arrears unless Diocesan Council agrees to defer or waive whole or part of this liability to pay interest following submission from parishes to council through their archdeacons. This will apply to arrears as at 30 April of each financial year for which the assessment is payable.

5. The 1994 Determination of Synod made pursuant to the Assessment Statute 1974, as amended, governs the calculation and payment of assessments.

6. The Diocesan Chancellor, or at the request of the ecclesiastical district the Diocesan Council, shall determine any dispute as to the interpretation or application of this determination.

7. (As Approved by Synod 2001)
Diocesan Council may decide to waive the payment of all or part of an unpaid assessment, but only on the recommendation of the Regional Bishop and of the Diocesan Treasurer, and where it is satisfied that an ecclesiastical district has been unable to meet that outstanding liability for at least two financial years, and that for the 24 months immediately preceding the decision the ecclesiastical district has made assessment payments at the current rate, and that by virtue of special circumstances the ecclesiastical district would be particularly assisted to achieve continued financial stability and to maintain an effective ministry if it could be relieved in part or whole of the outstanding assessment liability.

Interest on Overdue Assessments
Diocesan Council at its meeting held February 1984 resolved that as from the financial year commencing 1 May 1984 interest at the overdraft rate from time to time of the Diocesan bankers would be payable on arrears not paid to the Diocese by 30 September following the end of the Diocese's accounting year for which the assessment is payable, unless Diocesan Council agrees to defer or waiver whole or part of this liability to pay interest following submission from parishes to Council through their Archdeacons.

Should further information be required in respect to this matter, please contact the Finance Manager at Church Office.


Goods & Services Tax
GST is a broad-based 10% tax on most supplies of goods and services. Most goods and services supplied in Australia by a registered business will be subject to GST. These are called taxable supplies.

Parishes registered for GST will generally charge 10% GST when making a taxable supply. Parishes will also be charged GST by suppliers on goods and services purchased. The difference between the GST charged on supplies made and GST paid on purchases is reported to the ATO on a Business Activity Statement on either a monthly or quarterly basis. In order to claim the GST input tax credits on purchases of goods and services, it is essential that the suppliers provide a tax invoice (except for purchases of not more than $50).

GST-free supplies
If a supply you make is GST-free, then
* you do not charge GST, and
* you can claim input tax credits for GST included in the price you paid for the things you acquired to make the supply.
GST-free supplies include: basic food, exports, sewerage, water, drainage, most education, childcare, and health services. The sale of donated second-hand goods by churches are GST-free.
Activities of churches that are GST-free include:
* religious services such as baptisms, weddings and funerals
* charitable activities provided for no cost
* non-commercial supplies, that is those sold for less than 50 percent of the GST-inclusive market value of the item or less than 75 per cent of the cost of the supply
* supplies of accommodation provided for less than 75 per cent of the cost of providing the accommodation.

Input-taxed supplies
A small number of parishes receive rent for residential accommodation they own. This is called an input-taxed supply. If supplies you make are input taxed then:
* you do not charge GST on the supply, and
* you are not entitled to input tax credits for anything acquired to make the supply.
Input-taxed supplies include most financial supplies, most supplies of residential rent and residential premises and also irregular fund raising activities.

If the parish owns a house which it leases to someone else, the parish will not have to pay GST on the rent received, however, the parish will not be able to claim an input tax credit for the GST on any goods and services purchased for the purpose of making the supply. Therefore, the parish will not be able to claim a credit for GST charged by an estate agent or his management fees, or charged when maintenance work is carried out on the residence.

PAYG Regulations
In terms of PAYG (pay as you go) regulations, anyone carrying on an enterprise should quote their Australian Business Numbers (ABN) in relation to goods or services they supply to the parish. If the supplier does not quote their ABN, the general rule is that the parish must withhold 48.5% from the payment to the supplier and send the withheld amount to the Australian Taxation Office (ATO). In this case the parish needs to register with the ATO as a PAYG withholding tax entity. The withholding of 48.5% of the payment is not required if:
* the payment is to a religious practitioner performing pastoral duties or other duties related to the practice, study, teaching or propagation of religious beliefs:
* the payment is to the supplier for an amount of $50 or less, excluding GST;
* the payment is made to an individual under the age of 18 years where the payment does not exceed $120 per week; or
* the supplier provides a completed Statement by a Supplier to the parish. A Statement by a Supplier need only be obtained once from the supplier provided the supplier is carrying on the name type of supply.

To minimise compliance costs it is strongly recommended that the parish only deals with suppliers who have
an ABN.

Similarly any salaries, allowances or honorariums exceeding $50 payable to lay employees are subject to PAYG withholding regulations. Therefore unless a parish has registered with the ATO as a PAYG withholding tax entity, the salaries of such staff are paid through the Diocesan payroll. Parishes then remit these salaries (and any related superannuation where applicable) to Church Office on a monthly basis.

Income Tax Deductibility - Donations to Church Funds
Donations to general funds (either parish or diocese) do not qualify for income tax deductibility. Only donations to special funds or charitable bodies which have been endorsed by the Australian Taxation Office as Deductible Gift Recipients (DGR) will qualify.

Tax deductions may also be available where extensions to parish buildings are used for education purposes. If a parish is considering such extensions it is important that endorsement of DGR status from the Australian Taxation Office be obtained prior to advising prospective donors that donations will be tax deductible.

Interest on Investments and Savings Accounts
All financial institutions must be provided with a tax file number where applicable or suitable request for exemption from tax on interest earned on investment and savings accounts. As the church is not liable to pay income tax and has no tax file number to quote, it will be necessary for all parishes to complete the appropriate form and provide this to the financial institution concerned stating under the section headed 'Exemption' "religious institution - Anglican Parish of ...........".

It is imperative that tax exemption details be provided to all financial institutions, as any interest earned on investments are taxed @ 48.5% if this is not provided.

Charges on Bank Accounts
As religious/charitable institutions, parishes are exempt from the following charges on their bank accounts:

(a) Bank account debits tax (BAD); and

(b) Stamp duty on cheques.

However, application for these exemptions has to be made to the State Revenue Department. It is important that, should treasurers find that the above charges are being levied on any parish bank accounts or whenever a new bank account is opened, Church Office is advised of the details of the account in order that the exemptions may be applied for.


All insurances of the Diocese have been arranged through JARDINE LLOYD THOMPSON (Broker),
40 The Esplanade, Perth 6000. Telephone (08) 9426 0444 Facsimile 9481 0104.

These arrangements provide a uniform approach to insurance throughout the Diocese and take advantage of the wider cover and more favourable terms than might be available on an individual basis.

Responsibility for Adequate Cover
Each parish and organisation is responsible for the adequacy of their insurances and should insure their buildings for their full reinstatement/replacement value (refer Clause 37(d) of the Parochial Statute which states that "church wardens are responsible to ensure that all parochial buildings, furniture and other church property are kept SUFFICIENTLY insured with an insurance company approved by the Trustees").

In this regard Reinstatement and Replacement are defined as:

The cost of rebuilding and/or repairing and/or restoring lost or damaged property to a condition equal to, but not better or more extensive than, its condition when new, including provision for:
Removal of Debris
Architects and Engineers Fees
Extra cost which could be imposed by local authorities
or as a result of changes in building regulation.

Briefly, this is the replacement cost of a building or its contents on a "new for old" basis.
(NB: Heritage listed buildings need special attention for valuation purposes - refer Brokers).

Public Liability
It is important that any proposed "hazardous" activities be referred to the brokers prior to commencement. "Hazardous" activities would include abseiling, mountaineering or any other activities where the risk of personal injury is considered higher than the normal church activities.

To minimise the risk of claims being made against the diocese arising from injuries sustained by juveniles participating in parish organised functions such as camps, a medical authority and consent form must be completed by the parents of the participants.

Copies of the prescribed forms are available from the Finance Manager (Church Office). It should be noted that a separate form is required to be completed by all participants for each proposed activity.

Motor Vehicles
The Diocesan Trustees no longer purchase insurance for motor vehicles financed by loans from the Clergy Motor Vehicle Loans Fund. Clergy with such loans are free to make their own insurance arrangements and are still able to effect coverage on personal application direct with the brokers as are those with privately owned vehicles.

All claims should be referred to the brokers and on no account should any admission of liability be given to any third party. In cases of delay or dispute, contact the brokers direct.
Claims enquiries should be directed to Nadia Capone on (08) 9426 0436 [Em:].

Premiums are payable annually in advance, with the exception of the Industrial Special Risks policy which is payable 6-monthly and Workers Compensation for which payment terms will be negotiated at each expiry (30th April). All premiums are required to be paid to the broker within 15 days of receiving their invoice.

Annual Insurance Declarations
These declarations when received and completed should be returned to the brokers and not Church Office.

To ensure that all policies are updated prior to renewal IT IS IMPORTANT that all returns are received by the Brokers BY THE DEADLINE INDICATED.

Advice on any insurance related matter can be readily obtained from the brokers. For general enquiries contact
Fleur Wilkinson (08) 9426 0446 (e-mail or
Wendy Dawson (08) 9426 0914 (email