"The full bench of the Victorian Supreme Court affirmed that the 
"Introduction of a service, ceremonies and other external indicia of a religion is no more than a cynical desire to present Scientology as what it is not for such mundane purposes as acquiring the protection of constitutional guarantees of freedom of religion or obtaining exemption from the burden of taxing laws...The creed and services described in a 1959 booklet called "Ceremonies of The Founding Church of Scientology" which had been published in America played absolutely no part in the teaching or practice of Scientology until the late nineteen sixties; These so-called ceremonies were devised and published as a device to enable, with such attendant advantages as would thereby accrue, Scientology to be paraded as a church in the United States and should properly be described as a masquerade and a charade."