Mr John Pascoe - Deductions under the Assessment Authorisation Ordinance 1975 1998

        16. Mr John Pascoe asked -

        (a) Clause 4 of the Assessment Authorisation Ordinance 1975 lists the Allowable Deductions of a Parochial Unit from assessment - are the terms "missionary societies" and "other extra parochial bodies" found in Clause 4(d) defined in this or any other ordinance, and if so how and where are they defined?

        (b) If these terms are not defined in this or any other ordinance how and by who are they interpreted?

        (c) Has there been any determination that the "missionary societies" and "other extra parochial bodies" referred to in Clause 4(d) must be "Anglican bodies"?

        (d) If there is such a determination how is the term "Anglican body" defined?

        (e) Is this definition used consistently in allowing deductions (or otherwise) and determining the "Net Receipts" of a parish?

        (f) Would the insertion of several new definitions in Clause 2 of the Assessment Authorisation Ordinance 1975 be an appropriate way of making clear how "Anglican" (or otherwise) "missionary societies" and "other extra parochial bodies" need to be?

        To which the President replied -

        (a) No.

        (b) They are interpreted in accordance with determinations of the Chancellor of the Diocese by the Assessments Officer, Finance Committee of Standing Committee and, in case of dispute by the Chancellor of the Diocese pursuant to clause 12.

        (c) Yes, by the Chancellor of the Diocese in response to several disputes raised by parishes.

        (d) The Chancellor has determined as follows -

        'The meaning of 'other extra parochial bodies' in Clause 4(d) of the Ordinance must be determined having regard to its context in the Ordinance as a whole. ...in my view the [organisation in question] is extra parochial within Clause 4(d) ... because it is not under the control of the Parish. ... It is apparent that it is not an Anglican body, but rather an ecumenical one made up of representatives of a number of Christian Churches in the area. Accordingly it is an extra parochial body ... however this conclusion does not mean that the Parish is entitled to the deductions claimed. A Roman Catholic or Uniting Church institution operating inside or outside the Parish would be extra parochial in this sense, but amounts paid to such institutions would not be allowable as deductions under Clause 4(d). Equally amounts paid to Roman Catholic or Uniting Church or other non-Anglican missionary societies would not be deductible under that paragraph either.

        In my opinion the missionary societies and other extra parochial bodies referred to in Clause 4(d) are Anglican missionary societies and other extra parochial Anglican bodies."

        (e) Yes.

        (f) This is a request for a legal opinion and is strictly out of order under Standing Order 27. However, the insertion of definitions in clause 2, the addition of sub-clauses in clause 4, the amendment of clause 4(d) and/or the inclusion of a schedule to list all approved societies and bodies may be appropriate dependent upon the amendments desired.