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of tithing from country to country.
Mr. Armstrong has decided that where a member is
suffering extreme financial hardship due to excessive taxation
on his income and where he has no control over this excessive
taxation and derives only minimal benefits from it, it need
not be considered increase. He has pointed out, however,
that where a member does derive specific benefits from
payments made to the government, he should consider this to be
part of his increase.
Since we have no control over the deduction of income tax
and derive only minimal benefits from it, income tax in this
country need not be considered increase. This means that
tithes can be calculated on the basis of net income after
taxes, but before the Medicare levy is deducted, since we do
receive direct benefits from this.
Mr. Armstrong has further decided that where the social
welfare state has largely assumed the Church's responsibility
in saving third tithe, a member should not be required to keep
it. This means Church members in Australia need not be
required to pay third tithe to the Church.
Mr. Armstrong would like us to remind you that there will
still be needs for third tithe in those areas not covered by
the government. For this reason, members of the Church should
make offerings to the third tithe fund when they are able.
Also, those who wish to do so can certainly continue to pay
third tithe in the normal manner.
You can calculate your second tithe in the same manner as
the first and you should continue to send in the tithe of your
second tithe to help those who lack sufficient funds to keep
the Feast of Tabernacles. Also any excess second tithe you
have remaining after the Feast should be sent in to help pay
the administrative costs not covered by the tithe of the
tithe.
Mr. Armstrong has asked us to stress that these decisions
do not change God's Law of tithing. They are administrative
decisions involving the definition of what should be
considered increase in the difficult circumstances in which we
find ourselves living in Satan's society. As God's chosen
Apostle in these end times, Mr. Armstrong has the authority to
administer God's Laws of tithing in a changing world.
If you are unclear as to how these decisions apply to you
personally, then please don't hesitate to contact your local
minister.
Naturally, brethren, you can clearly see that implementing
these decisions may well affect the income of the Church. We
strongly urge those who can to contribute generously in their
offerings that Christ's Gospel may continue to be preached in
the powerful way it has been over the past few years. As we
come closer to the return of Jesus Christ, it is imperative that