That General Synod notes that in respect to church owned buildings which have been identified as items of national heritage by government agencies and classified by (i) Federal Government Heritage Commission, (ii) State Government heritage bodies and (iii) the National Trust of Australia as building worthy of preservation/restoration for future years, then this General Synod requests the Federal Government to grant that donations made to diocesan approved church building appeals for preservation/restoration of property that is classified by the above bodies be an allowable deduction under Section 78 of the Income Tax Assessment Act; and requests General Synod Standing Committee to implement the necessary initiatives to achieve this aim.

(Dean L.R. Shilton, 28.8.85)