Queensland Consolidated Acts Queensland Consolidated Acts(1) In section 13A, a religious institution is an institution that the commissioner is satisfied is a religious institution.
(2) A religious institution includes an associated religious body that--
(a) appertains to or is controlled by a religious institution; and
(b) has the conduct of activities of a religious nature as its principal object.
(3) The commissioner is entitled not to be satisfied that an institution is a religious institution if the members or followers of the institution do not subscribe to common articles of faith or beliefs that are formally documented.
(4) The commissioner may, to satisfy himself or herself whether an institution is a religious institution, have regard to--
(a) whether the institution is formally constituted; and
(b) the number of members or followers of the institution in the State; and
(c) the period during which the institution has been established; and
(d) whether the institution has a ministry that--
(i) is devoted to the propagation or practice of the faith or beliefs of the members or followers of the institution; and
(ii) regularly conducts religious services for religious worship or meditation for members or followers; and
(iii) undergoes a formal training program to qualify for the ministry; and
(e) whether members or followers of the institution usually meet at a place that is clearly identifiable as a place where the members or followers meet to engage in religious worship or meditation.