WITCHES are being urged to send ''positive energy'' to the Australian Tax Office in support of a wiccan church's claim for tax breaks.

Amethyst Trevelan, whose ''street name'' is Ziggy Smith, says she has been in talks with the Tax Office since September 2009 in a bid to gain tax breaks for the Adelaide Community Church of Inclusive Wicca.

''They asked for a lot of material about the religion,'' she said. ''I had to tell them the fundamental principles of the tradition … about the use of wands and the robes we wear.''

While Ms Trevelan has applied on behalf of the church for tax concessions on any income the incorporated body might receive from membership fees or even donations, the church's income, as she explained in an internet post, ''is squat … but again it's the principle of the thing''.

She told The Sun-Herald her application was ''a preparatory measure for when and if we had sufficient funds … more than making a point''.