The Scientology organisation yesterday lodged an appeal in the Supreme Court against the dismissal of its claim to be a religion.
In December Mr Justice Crockett refused to recognise the organisation as a religion, thus upholding the decision of the Commissioner of Payroll Tax not to grant it an exemption as a religious institution.
In his judgment in December, Mr Justice Crockett said scientology's claims to be a religion were a sham, and described some of its services as a "grotesque parody of Christianity".
The organisation listed a number of groups of appeal, claiming that Mr Justice Crockett erred in his finding. The notice also claims the judge was wrong in law, that his finding was against the evidence, and that he was wrong in excluding certain expert evidence.
The appeal will be heard by the State Full Court.