Hillsong Church has denied whistleblower accusations it intentionally deceived the Australian charities regulator about its financial records, in a defence filed to the Federal Court.

The megachurch is being sued in a Fair Work case by Natalie Moses, who alleges she was unfairly suspended from her role in the finance department after she complained about financial misconduct and questionable expenditures inside Hillsong.

Ms Moses's 25-page statement of claim filed in August alleged dubious financial record-keeping, the misappropriation of church finances, and accusations Hillsong leaders used tax-free money for "large cash gifts" to Hillsong founder Brian Houston and his family.

Lawyers for the church's subsidiary, Hillsong CityCare, strenuously denied these accusations in a defence they filed on Friday.

The defence said the church's transfer of money overseas was not in breach of Australian regulations and its international operations were not subject to its external conduct standards.

The defence stated "Hillsong would not look to do anything illegitimate, but had charitable entities in countries outside Australia" so it could make legal payments outside of the country.

These overseas projects included $3.5 million in PPE (personal protective equipment) it donated to a charity in India and a fundraising appeal for Ukraine in the wake of the Russian invasion earlier this year. Both of these projects were organised by Hillsong congregation members.

The megachurch's...

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