Parishes should consult early with the diocesan office, ensure the proposed use aligns with ministry, consider legal, financial, and risk implications, and seek legal advice for complex or high-value arrangements. For the purposes of distinguishing approvals required under the Parishes Ordinance 2023 commercial activities are those where the dominant purpose is revenue or profit generation. Key requirements by type of arrangement are summarised below:
| Requirement | Lease | Licence | Hire Agreement |
| Use | Long-term and/or commercial | Short-term or shared | Casual, occasional or one-off |
| Approval: Community-based | Parish council resolution, APT resolution | Churchwardens and Parish Priest, Registrar | Churchwardens or Parish Priest |
| Approval: commercial or educational | Parish council resolution APT resolution, Bishop consent | Churchwardens and Parish Priest, APT resolution, Bishop consent | Churchwardens or Parish Priest, APT resolution, Bishop consent |
| Legal review | Required for commercial, consult managing agent for residential | Recommended, use licence template | Not required, use hire agreement template |
| Insurance coverage | $20m public liability, $2m professional indemnity where applicable | $20m public liability, $2m professional indemnity where applicable | $5m public liability. Private hirers can obtain free coverage via Anglican Halls |
| GST compliance | Required, refer details below | Likely required, refer details below | Usually required, refer details below |
| Safe Ministry compliance | Required, refer details below | Required, refer details below | Required, refer details below |
GST considerations
Parishes must carefully consider GST when charging for property use. Generally
leasing, licensing, or hiring property to external parties will generally be a taxable supply. This means the parish must:
- Charge and remit GST to the ATO
- Report GST in the next BAS
- Issue tax invoices where required
GST does not apply in the following cases:
- Internal Anglican use—where the user is part of the Anglican GST Religious Group (e.g. another parish, Anglicare, the diocese)
- Nominal consideration—if the parish council resolves (and retains minutes in case of ATO audit) that the fee is nominal, being less than: 50% of market value, or 75% of the cost of providing the use.
Activities Involving Children or Vulnerable People (Safe Ministry Requirements)
Where any lease, licence, or hire involves children or vulnerable people, additional safeguarding requirements apply. All hirers, licensees, tenants, contractors and their personnel must:
- hold a current and valid Working With Children Check (WWCC) and provide evidence of their clearance to the Parish by completing Safe Ministry Declaration by Contractor / Hirer (Form G)
- implement and maintain appropriate child-safe practices, including adequate supervision at all times and avoiding circumstances where a child is alone with a single adult in a private or unsupervised setting
- conduct activities in a way that ensures safety, dignity, and wellbeing
Reporting Obligations
All parties must promptly report to the diocesan office and (if applicable) the relevant civil authorities any incidents, complaints, or concerns relating to abuse, misconduct, harm or risk of harm.
Parishes must:
- require completion of Safe Ministry Declaration (Form G) before use begins
- maintain records of WWCC clearances and declarations
- ensure agreements include clear Safe Ministry requirements
- refuse or terminate use where safeguarding requirements are not met
When to Seek Further Advice
Parishes should seek diocesan or legal advice where:
- There are planning, zoning, or legal risks
- The arrangement is long-term, complex, or high value
- The use involves commercial operations or vulnerable persons
- There is uncertainty about lease vs licence vs hire
- GST or compliance requirements are unclear
