Acts & Ordinances
Assessment and Charges Ordinance 1975 -
(Reprinted under the Interpretation Ordinance 1985.)
The Assessment Authorisation Ordinance 1975 as amended by the Assessment Authorisation Ordinance 1975 Amendment Ordinance 1976, Assessment Authorisation Ordinance Amendment Ordinance 1977, Assessment Authorisation Amendment Ordinance 1978, Anglican Church Property Trust Diocese of Sydney (Change of Name) Ordinance 1982, Assessment Authorisation Ordinance 1975-1978 Amending Ordinance 1982, Assessment Authorisation Amendment Ordinance 1984, Assessment Authorisation Further Amendment Ordinance 1984, Interpretation Ordinance 1985, Assessment Authorisation Amendment Ordinance 1986, Assisted Provisional Parishes Ordinance 1988, the Assessment Authorisation Ordinance Amendment Ordinance 1990, the Miscellaneous Amendments Ordinance (No 1) 1991, the Regions (Transitional Provisions and Miscellaneous Amendments) Ordinance 1995, the Assisted Provisional Parishes (Reclassification) Ordinance 1997, the Assessment Authorisation Ordinance 1975 Amendment Ordinance 1998, the Miscellaneous Amendments Ordinance 1999, the Parochial Cost Recoveries Ordinance 1999, the Assessment and Charges Ordinance 1975 Amendment Ordinance 2001, the Assessment and Charges Ordinance 1975 Amendment Ordinance 2003, the Assessment and Charges Ordinance 1975 Amendment Ordinance 2007 and the Synod Estimates and Parochial Cost Recoveries (Alignment of Strategy) Ordinance 2008.
An Ordinance to authorise assessments on parishes and provisional parishes in the Diocese of Sydney.
Whereas it is desirable that the base on which assessments are imposed on parishes and provisional parishes in the Diocese of Sydney be revised Now the Synod of the Diocese of Sydney Hereby Ordains Declares Rules and Directs as follows -
1. (1) This Ordinance is the Assessment and Charges Ordinance 1975.
(2) The General Assessment Authorisation Ordinance 1959 as amended is hereby repealed provided that such repeal shall not affect anything done in pursuance thereof or any obligation imposed thereby.
2. In this Ordinance, unless the context or subject matter otherwise indicates or requires -
3. The gross receipts of a parochial unit for any financial year comprise all moneys received by or on behalf of the churchwardens during the financial year irrespective of the purposes for which those moneys will be or have been used and, without limiting the generality of the foregoing, includes all of the following -
Provided that moneys which fall within any one of paragraphs (a) to (j) shall be excluded from all of the other paragraphs and there shall not be included (or if included, there shall be excluded) each of the following,
4. The allowable deductions of a parochial unit for a financial year shall be the aggregate of the following -
Provided that the maximum amount allowable under this paragraph in respect of a particular site or improvements thereon or debt incurred on or in connection therewith shall be $70,000 or such greater amount as the Standing Committee may by resolution have approved in relation to a particular site or building Provided Further that moneys received after 7 years from the date the site was purchased do not qualify for this deduction.
Provided that any application of capital assets made pursuant to an ordinance does not qualify as a deduction pursuant to this clause.
5. (1) The incumbent and churchwardens of each parochial unit shall forward to the Diocesan Secretary by the 15th day of April in every year a return in the form last prescribed by the Standing Committee by resolution thereof. Such return shall contain -
(2) If a parochial unit fails to forward a return which complies with subclause (1) to the Diocesan Secretary on or before the 15th of April, the Standing Committee may estimate the gross receipts and the allowable deductions of that parochial unit for the preceding financial year and such estimate shall be deemed to be the actual gross receipts and the actual allowable deductions of that parochial unit for that financial year.
(3) If the Standing Committee considers that any return forwarded pursuant to subclause (1) is incomplete, it shall request the incumbent and churchwardens concerned to complete the same and, if they fail so to do within one month of such request, the Standing Committee may make such adjustment to the gross receipts and allowable deductions disclosed therein as it thinks fit and the gross receipts as adjusted and the allowable deductions as adjusted shall be deemed to be the gross receipts and the allowable deductions of the parochial unit concerned for the financial year to which the return relates.
(4) If the Standing Committee considers that the statement in any return forwarded pursuant to subclause (1) as to the gross receipts of a parochial unit for a financial year or as to the allowable deductions of that parochial unit for that financial year is inaccurate, it may correct the same provided that it thereafter gives notice of such correction to the incumbent and churchwardens concerned. Unless the incumbent and churchwardens, within 2 months of the Standing Committee giving such notice notify the Diocesan Secretary that they consider the change made by the Standing Committee is inconsistent with this Ordinance and give their reasons for that view, the gross receipts and the allowable deductions of the parochial unit for that financial year shall be the respective amounts after such correction has been made. If the incumbent and churchwardens so notify the Diocesan Secretary, a dispute shall be deemed to exist unless the same is resolved by agreement between the Standing Committee and the said incumbent and churchwardens made within 1 month of the date on which such notification is given.
6. In any ordinance by which an assessment or charge is levied on parochial units the assessable receipts of a parochial unit for a financial year shall be the amount (if any) by which the gross receipts of the parochial unit for that financial year exceed the allowable deductions of the parochial unit for that financial year.
6A. (1) Subject to clause 6B, in the year commencing 1st January, 1987 and in each year thereafter until 31 December 1999 each parochial unit shall pay an amount on its assessable receipts calculated in the manner set forth in the Schedule hereto.
(2) The Standing Committee in a draft ordinance by which an annual assessment is levied on parochial units for the ensuing year shall also propose to each ordinary annual session of Synod up to and including the 3rd ordinary session of the 44th Synod the rates or amounts in the said Schedule for adoption by Synod to apply in respect of the following respective year.
6B. The provisions of clause 6A shall apply except where an ordinance of the Synod which levies assessments or deals with the method by which such assessments shall be calculated otherwise provides.
9. (1) The Standing Committee shall prepare for each ordinary session of the Synod up to and including the 3rd ordinary session of the 44th Synod, in a proposed ordinance, estimates for the following financial year of -
(2) The Standing Committee shall distribute a copy of the proposed ordinance to all members of the Synod by post or otherwise not less than 14 days before the first day of that session.
(3) A reference in any ordinance to "registry and synod assessments under the provisions of the Registry and Synod Assessments Ordinance of 1895 as amended" or to "general assessments" shall be deemed to be a reference to an assessment raised to meet an amount described in paragraph (c) of subclause (1) hereof and a reference in any ordinance to "special purpose assessments" shall be deemed to be a reference to an assessment raised to meet an amount described in paragraph (b) of subclause (1) hereof.
10. (1) For the year 2000, and each financial year thereafter, each parochial unit must pay a cost recoveries charge in respect of Ministry and Property Costs specified or determined in accordance with an ordinance referred to in clause 11.
(2) In this Part, "Ministry and Property Costs" means all costs, expenses, charges or contributions which, in the opinion of the Standing Committee, have been incurred or will be incurred on behalf of or in relation to a parochial unit or any member of the clergy licensed to a parochial unit and, without limiting the generality of the foregoing, includes -
11. (1) The Standing Committee must prepare for the second ordinary session of the 48th Synod and the second ordinary session of each Synod thereafter a proposed ordinance for adoption by the Synod which -
(2) The Standing Committee must arrange for the distribution of a copy of the proposed ordinance to all members of the Synod not less than 14 days before the first day of the session.
12. If, in relation to a financial year, the Standing Committee expects that the total of the cost recoveries charges to be received from parochial units will be insufficient to meet the total of the Ministry and Property Costs for that year, it may bring to the Synod an ordinance containing a proposal to meet that insufficiency.
13. All assessments or cost recovery charges imposed by or pursuant to an ordinance of Synod, unless the ordinance otherwise directs, shall be payable by 10 equal monthly instalments, the first due and payable on 1 March and subsequent instalments due and payable on the first day of each succeeding month.
14. If a parochial unit has failed for any reason to pay any instalment of an assessment or charge for a period of 3 months after the due date then the following procedure shall apply. The Archdeacon of the area in which the parochial unit is situated will confer with the minister and churchwardens with a view to finding a solution to the situation in which assessments or charges have not been paid and shall report the result of such consultation to the Standing Committee.
15. (1) In the years up to and including the year 1986 except where an ordinance of the Synod which imposes assessments otherwise provides -
(2A) In any case where after the seventh day of October 1976 -
the Standing Committee may provide such relief from assessments and charges made thereafter as to the Standing Committee seems equitable in the circumstances.
(2B) In any other case where after the 7th day of October 1976 the status of a parochial unit is changed during a financial year the assessment and charge payable by the parochial unit for the remainder of that financial year shall be adjusted to the rate applicable to its new status.
(3) The Standing Committee shall have power to enter into an arrangement with a parochial unit for the payment of accumulated arrears of assessments and charges over a period of time.
(4) The Standing Committee is hereby authorised to remit the whole or any part of the arrears of assessments and charges owing by any parochial unit if it shall by resolution declare the circumstances which in its opinion make it expedient so to do.
(5) The Standing Committee shall report to the Synod on -
16. The Standing Committee shall have control of all expenditure on account of the Diocesan Registry and of the Synod in all cases where such control has not been exercised by Synod itself and shall be responsible for collecting all moneys assessed or charged and for distributing and applying the same.
17. The Standing Committee is hereby authorised to delegate all or any of its powers under this Ordinance to a committee appointed by the Standing Committee.
18. If a dispute arises as to the meaning or application of this Ordinance the dispute shall be determined by the Chancellor of the Diocese or by some person appointed by him and the decision of the Chancellor or that person shall be final and binding on the parties involved.
A. In respect of each year there shall be payable by each parish a basic assessment being a percentage rate determined by ordinance of Synod in each year of its assessable receipts (herein to be known as "the assessment rate") Provided That a rebate in a sum determined by ordinance of Synod in each year shall be deducted therefrom (herein to be known as "a parish rebate") Provided Further that there shall be a minimum assessment payable by all parishes in a sum determined by ordinance of Synod in each year (herein to be known as "the minimum assessment").
B. In respect of each provisional parish the aforesaid provisions shall apply except that in substitution for the parish rebate there shall be deducted from the assessment rate a rebate to be determined by ordinance of Synod in each year (herein to be known as "the provisional parish rebate").
D. Such assessment rate, parish rebate and provisional parish rebate and minimum assessment shall be so determined by ordinance at each ordinary session of Synod immediately preceding the respective year in which the assessment shall be payable.
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