Announcing its decision on December 24, the IRD said the church was a charitable organisation dedicated to the advancement of religion and its income would be tax exempt.

Scientology® spokesman Mike Ferris said in a statement today the decision was a "fantastic acknowledgment of the work we do for our parishioners and for our community".

The New Zealand branch of the church, started in the United States by science fiction writer
L Ron Hubbard, was founded in Auckland in 1955.

- NZPA