(i) that the particular collection of ideas and/or practices involved belief in the supernatural, that is, belief that reality extended beyond that which was capable of perception by the senses; (ii) that the ideas related to man's nature and place in the universe and his relation to things supernatural; (iii) that the ideas were accepted by adherents as requiring or encouraging them to observe particular standards or codes of conduct or to participate in particular practices having supernatural significance; (iv) that, however loosely knit and varying in beliefs and practices adherents might be, they constituted an identifiable group or identifiable groups. (Australian Law Journal Reports 57 [1983]: 785)

One or more of the Justices in this case specifically considered the fact that there have been additions to the beliefs and practices of Scientology since it was first formulated, that Scientology does not insist that its adherents should discard other religious affiliations, and that there is a strong commercial emphasis in Scientology's practices. The Justices concluded that none of these facts disqualified Scientology from being recognized as a religion; indeed, similar statements of fact could be made about some other recognized religions at various points in their history.

For the reasons given in the preceding analysis, I consider that Scientology is rightly regarded as a religion. As well as having the salient generic characteristics that typify recognized religions, Scientology has its own distinctive features--particular beliefs and practices that mark it out as a different religion rather than a non-religion.

1. W.G. Runciman, "The Sociological Explanation of 'Religious' Beliefs," Archives Européennes de Sociologie 10 (1969): 149-191.

2. Werner Cohn, "Is Religion Universal? Problems of Definition," Journal for the Scientific Study of Religion 2 (1962):25-33.

3. Smart was Professor of Religious Studies at the University of Lancaster (in Britain) from 1967 to 1982. He has been a Professor in the Department of Religious Studies at the University of California at Santa Barbara since 1976, and is currently the J. F. Rowney Professor of Comparative Religions there.

4. For example, Alan W. Black and Peter E. Glasner, eds. Practice and Belief: Studies in the Sociology of Australian Religion, Sydney: Allen and Unwin, 1983.