To The Manager
Philanthropy and Exemptions Unit
Personal and Retirement Income Division
The Treasury
Langton Crescent
PARKES  ACT  2600

On behalf of the Mueller Community Church at Rothwell, Queensland, we would like to submit our concern with the proposed Sec 50-50(2)(c).

The inclusion of the proposed Sec 50-50(2)(c) in its current form, and the exclusion of the previous Sec 50-50(d) provision, will seriously damage the lawful charitable ends of churches, namely the advancement of religion.  

On the one hand, the law will continue to theoretically declare that the advancement of religion is a legitimate charitable purpose, but on the other hand, these measures in particular, will deny the church the capacity to outwork the purpose and thus render it practically illegitimate in Australian society.

We suggest a provision with a similar effect to the existing Sec 50-50(d) be included in the measures.

We also suggest proposed Sec 50-50(2)(c) be amended to read as follows:
 
“(c) except for charitable purposes (whether or not within Australia), not donate money to any other entity, unless the other entity is an exempt entity”.

We trust that these concerns will be addressed and enable our church to continue its charitable work within our community.

On behalf of the leadership of Mueller Community Church
Roland Heazlewood
Chairman