Independent senator Nick Xenophon has vowed not to give up on his quest to bring the controversial Church of Scientology to task over tax exemptions.
He failed in an attempt to have parliament approve a public benefit test to assess the aims and activities of entities receiving tax exemptions.
On Wednesday, the Senate voted 28-6 to reject the move, his third attempt to have parliament act on the church.
"A public benefit test currently exists in the United Kingdom and this amendment would introduce a similar process here," Senator Xenophon said.
"It seems only fair that an entity must meet this public benefit test if it's to be propped up ... by the Australian taxpayer."
Senator Xenophon told other senators that he would be relentless in pursuing a just outcome for the victims of Scientology.
Scientology had been variously accused of criminal behaviour, coercing abortions, stalking, transcending child labour laws and unconscionable treatment of members who were charged hundreds of thousands of dollars for their courses, he said.
Senator Xenophon said he wasn't about to give up despite the latest defeat.
"This is an issue that will not go away. Too many people have been hurt by this organisation."
