The above analysis shows that the seven dimensions of religion identified by Smart are all present in Scientology. It also shows that although Scientology has its own distinctive characteristics, many of its beliefs and practices are similar to, or analogues of, those found in one or more other recognized religions.

The question as to whether Scientology is a religion has also been considered in the High Court of Australia (The Church of the New Faith v. The Commissioner for Payroll Tax, Australian Law Journal Reports 57 [1983]: 785ff.). The unanimous opinion of that Court was that Scientology is a religion. In their judgments in that particular case, Justices Mason and Brennan used two criteria of religion: "(i) belief in a supernatural Being, Thing or Principle; and (ii) the acceptance of canons of conduct in order to give effect to that belief" (Australian Law Journal Reports 57 [1983]: 785). Justices Wilson and Deane used four criteria as aids in determining whether a particular system of ideas and practices constituted a religion: