Overview:

• There is no recognition system in New Zealand; hence, there is no means for existential recognition or legal registration in the country; religious groups may receive only a semblance of recognition by way of obtaining tax-exempt status.

• Mandatory registration for groups to collect any types of funds is a violation of the Bielefeldt provision.

Positive elements:

• Freedom of religion or belief is widely upheld by the government in practice.

Recommendations:

• To become receptive, establish a recognition system that has the capacity to bestow existential recognition and legal registration simultaneously for all belief systems and their derivatives and at different levels of activity and operation.

• To become dynamic, establish a recognition agency that manages the established recognition system and acts and makes decisions independent of the government.