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Greenpeace of New Zealand Incorporated Registration decision of the Charities Registration Board of New Zealand, 21 March 2018

Case note Greenpeace of New Zealand Inc v2.pdf

NZ charity register - decision about whether Greenpeace of New Zealand Incorporated should be added to the charities register - advocacy, illegality, purposes, activities



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Tayo, Bailey, Halls, Jones, Rowarth, Flanagan (atf Manchester New Moston Congregation of Jehovah’s Witnesses) v Charity Commission for England and Wales [2017] UKUT 0134 (Upper Tribunal Tax and Chancery, Asplin, J, 4 April 2017)
Tayo & Ors atf Manchester New Moston Jehovah's Witnesses v Charity Commission.pdf File type pdf. File size 205KB
Application for judicial review – Charity Commission decision to conduct statutory inquiry into charity
Countryside Alliance: Registration decision of the Charity Commission of England and Wales 23 March 2017
Countryside Alliance - Charity Commission decision.pdf File type pdf. File size 156KB
Charitable purposes – non-charitable activities (promotion of game meat consumption and hunting and shooting) more than incidental – private benefit
John XXIII College v Commissioner for ACT Revenue  [2016] ACAT 152 (ACT Civil and Administrative Tribunal, Presidential Member, Symons, 21 December 2016)
John XXIII College v Cmr for ACT Revenue.pdf File type pdf. File size 153KB
Charitable purpose – university residential college sponsored by religious congregation – stamp duty
Bishop on behalf of Crocels Community Media Group v Charity Commission for England and Wales (First Tier Tribunal (Charity), General Regulatory Chamber, 18 July 2016)
Bishop on behalf of Crocels Community Media v Charity Commission.pdf File type pdf. File size 173KB
Charitable purposes – non-charitable objects ostensibly to be achieved by charitable means 
Charity Commission v Mountstar PTC Limited [2016] EWHC 876 (Ch) (High Court of Justice, Chancery Division, Snowden J, 21 April 2016)
Charity Commission v Mountstar PTC Ltd appeal.pdf File type pdf. File size 172KB
Charity involved in elaborate tax evasion scheme – conflicts of interest – pursuance of Gift Aid claims to tax authority – whether within jurisdiction of Charity Commission
Opportunities for the Disabled Foundation v Minister of National Revenue 2016 FCA 94 (Federal Court of Appeal, Canada, Ryer, Near, Boivin JJA, 24 March 2016)
Opportunities for the Disabled Foundtn v Minister of National Revenue.pdf File type pdf. File size 221KB
Revocation of charitable registration – failure to keep books and records and file information returns "as required" by Act – excessive revenue on fundraising – undue benefits
Watch Tower Bible and Tract Society of Britain v Charity Commission [2016] EWCA Civ 154 (England and Wales Court of Appeal, Civil Division, 15 March 2016)
Watch Tower Bible and Tract Society of Britain v Charity Commission.pdf File type pdf. File size 156KB
Inquiry into operation of charity – judicial review of inquiry decision and order to produce material of relevance
Jaamiah Al Uloom Al Islamiyyah Ontario v Minister of National Revenue (Canada Revenue Agency) 2016 FCA 49 (Federal Court of Appeal, Canada, Ryer, Webb, Rennie JJA, 10 February 2016)
Jaamiah Al Uloom Al Islamiyyah Ontario v Minister for Nat Rev (CRA).pdf File type pdf. File size 148KB
Revocation of charity status – non-compliance with record keeping and reporting obligations
Cambridgeshire Target Shooting Association v Charity Commission for England and Wales (First Tier Tribunal (Charity), General Regulatory Chamber, Lane J, 23 November 2015)
Cambridgeshire Target Shooting Assoc v Charity Commission.pdf File type pdf. File size 153KB
Charitable purpose – object to provide facilities for target shooting – whether health benefits
Law Institute of Victoria v Commissioner of State Revenue [2015] VSC (Supreme Court of Victoria, Digby J, 21 October 2015)
Law Institute Victoria v CSR.pdf File type pdf. File size 154KB
Professional association – whether dominant purposes charitable or for benefit of members

Jedi Society Incorporated, Re (Registration decision, Charities Registration Board – New Zealand, 14 September 2015)
Jedi Society Inc.pdf File type pdf. File size 187KB
NZ Organisation dedicated to Hollywood movie – whether charitable purpose of advancement of religion – nothing but a loose collection of ideas – no structured belief system
Humane Society of Canada v Canada (National Revenue) 2015 FCA 178 (CanLII) (Federal Court of Appeal (Canada), Gauthier, Ryer, Near JJA, 17 August 2015)
Humane Society of Canada v Canada National Revenue.pdf File type pdf. File size 154KB
De-registration of charity – director's personal expenses being reimbursed by charity – revenue not being applied to charitable purposes
Family First New Zealand  [2015] NZHC 1493 (High Court of New Zealand, Collins J, 30 June 2015)
Family First NZ.pdf File type pdf. File size 181KB
Advocacy and political purposes – whether organisation having political purposes is charitable
Vernor-Miles and Ors v The Charity Commission for England and Wales [2015] UKFTT (GRC) (First Tier Tribunal (Charity), General and Regulatory Chamber, Lane J, McKenna J, Elizabeth Hyde OBE, 15 June 2015)
Verner-Miles v Charity Commission.pdf  File type pdf. File size 161KB
Charitable purpose – to promote ethical standards in conduct of journalism – whether purpose sufficiently defined – whether public benefit
Charity Commission for Northern Ireland v Bangor Provident Trust [2015] NICA 21 (Northern Ireland Court of Appeal, Morgan LCJ, Girvan LJ and Gillen LJ, 24 April 2015)
Charity Commission NI v Bangor Provident Trust.pdf File type pdf. File size 160KB
Whether organisation charitable and therefore subject to inquiry by Charity Commission – rule including acts 'conducive' to achievement of objects – whether rule enables non-charitable purposes
Queensland Chamber of Commerce and Industry v Commissioner of State Revenue [2015] QSC 77 (Supreme Court of Queensland, Jackson J, 15 April 2015)
QCCI v CSR.pdf File type pdf. File size 81KB
 Payroll tax – whether entity is a 'charitable institution'
Community Housing Limited v Clarence Valley Council [2014] NSWLEC 193 (New South Wales Land and Environment Court, Harrison J, 23 December 2014)
Community Housing Ltd v Clarence Valley Council.pdf File type pdf. File size 156KB
Council rates – whether company charitable – whether land used for charitable purposes – legislative requirements cumulative
Register v The Nature Conservancy (United States District Court, Eastern District of Kentucky, Central Division, Reeves J, 9 December 2014)
Register v Nature Conservancy.pdf File type: pdf. File size 149KB
Charitable donation – specific purpose – whether charity free to use funds for other purpose – whether fraud or breach of contract
Humanics Institute v Canada (National Revenue) 2014 FCA 265 (CanLII) (Federal Court of Appeal, Canada, Noel JA, Statas JA, Near JA, 17 November 2014)
Humanics Institute v Canada (National Revenue).pdf File type: pdf. File size 160KB
Registration as charity – whether organisation established for advancement of religion 
Mulgrave School Foundation, Re 2014 BCSC 1900 (CanLII) (Supreme Court of British Columbia, Masuhara J, 9 October 2014)
Mulgrave School Foundation, Re.pdf File type: pdf. File size 151KB
Charitable gifts – specific conditions – whether gifts could be re-purposed  where no impracticability of original purpose – cy pres
Charity Commission for Northern Ireland v Bangor Provident Trust Ltd [2014] NICh 19 (High Court of Justice in Northern Ireland, Chancery Division, Deeny J, 12 August 2014)
Charity Commission NI v Bangor Provident Trust Ltd.pdf File type: pdf. File size 151KB
Charitable purpose – provision of housing to aged people of limited means – and other things 'conducive' to achievement of purpose – whether 'conducive' indicated non-charitable objects
Regentford Ltd v Charity Commission for England and Wales [2014] UKUT 364 (TCC) (United Kingdom Upper Tribunal (Tax and Chancery Chamber), Warren J, McKenna J, 8 August 2014)
Regentford v Charity Commission.pdf File type: pdf. File size 153KB
Inquiry into conduct and financial affairs of charity
Greenpeace of New Zealand Inc, Re  [2014] NZSC 105 (Supreme Court of New Zealand, Elias CJ, Glazebrook, McGrath, William Young, Arnold JJ, 6 August 2014)
Greenpeace of New Zealand Inc.pdf File type: pdf. File size 168KB
Charitable purposes in New Zealand – whether political purposes excluded by Charities Act 2005
Nicholson v The Charity Commission for England and Wales [2014] FTT (Ch) (First Tier Tribunal (Charity), General Regulatory Chamber, McKenna J, 4 August 2014)
Nicholson v Charity Commission.pdf File type: pdf. File size 160KB
Objections to registration of charities – whether appellants were persons affected by decision to register – standing
Ethiopian Orthodox Tewahdo Church St Mary of Debre Tsion London, Trustees v Charity Commission for England and Wales [2014] FTT (Ch) (First Tier Tribunal (Charity), General Regulatory Chamber, McKenna J, 23 June 2014); [2014] FTT (Ch) (First Tier Tribunal (Charity), General Regulatory Chamber, McKenna J, 21 July 2014)
Ethiopian Orthodox Tewahdo Church London, Trustees v Charity Commission.pdf File type: pdf. File size 160KB
Commission's institution of, and ceasing an inquiry into a charity – alleged damage to charity's reputation – transparency of Commission processes – charity jurisdiction – question of law
Human Dignity Trust v Charity Commission for England and Wales [2014] UKFTT (First Tier Tribunal (Charity), General Regulatory Chamber, McKenna J, Ms S. Elizabeth, 9 July 2014)
Human Dignity Trust v Charity Commission (appeal).pdf File type pdf. File size 223KB
Charitable purposes – human right to dignity – litigation for purpose of bringing about change to laws in foreign jurisdictions – public benefit
Foundation for Anti-Ageing Research v Charities Registration Board [2014] NZHC 1153 (New Zealand High Court, Williams J, 28 May 2014)
Foundation for Anti Ageing Research v Charities Registration Board.pdf File type: pdf. File size 152KB
Leave to adduce new evidence in appeal and to serve notice on Attorney General – whether purpose charitable
Highland Titles Charitable Trust for Scotland Decision of the Office of the Scottish Charity Regulator (OSCR), 4 May 2014 (Reversal of Decision of 3 April 2014)
Highland Titles Charitable Trust-decision of OSCR.pdf File type: pdf. File size 164KB
Trust registered as charitable in Guernsey – whether representing itself as charity in Scotland
Harrogate Fairtrade Shop v Charity Commission for England and Wales (First Tier Tribunal (Charity), General Regulatory Chamber, 27 March 2014)
Harrogate Fairtrade Shop v Charity Commission.pdf  File type: pdf. File size 199KB
Charitable purpose – object to sell fairtrade goods – whether purpose to relieve poverty proved – drafting of objects
Peoples Dispensary for Sick Animals Fundraising Standards Board (UK) adjudication on fundraising (24 March 2014)
People's Dispensary for Sick Animals-FRSB(UK) adjudication.pdf File type: pdf. File size 153KB
Charitable donations by vulnerable donors – fundraising code of practice
Australian Vaccination-Skeptics Network Inc, Re (Decision of the New South Wales Office of Liquor, Gaming and Racing, 18 March 2014)
Australian Vaccination Skeptics Network, Re.pdf File type: pdf. File size 153KB
Authority to fundraise for charitable purpose – revocation in public interest – Charitable Fundraising Act 1991 (NSW)
Preston Down Trust, regulatory decision (Charity Commission for England and Wales, 3 January 2014)
Preston Down Trust regulatory decision.pdf File type: pdf. File size 164KB
Trust to maintain meeting hall – whether Plymouth Brethren religion for public benefit and therefore charitable – restrictive practices – alteration of trust deed to meet public benefit requirement
Study and Prevention of Psychological Diseases Foundation Incorporated and Commissioner of Taxation [2013] AATA 919 (Administrative Appeals Tribunal, Deputy President Molloy, 20 December 2013)
SPED v Commissioner of Taxation.pdf File type pdf. File size 223KB
Tax endorsement as charitable institution and deductible gift recipient – whether charitable – no evidence of charitable activities – no public benefit
Mile Road Allotment and Leisure Gardeners Association (Regulatory decision of the Charity Commission for England and Wales, 16 December 2013)
Mile Road Allotment and Leisure Gardeners Association.pdf File type: pdf. File size 156KB
Recreational activity – whether objects could be charitable – social welfare or public benefit
R (on the application of Hodkin & Anor) v Registrar General of Births, Deaths and Marriages [2013] UKSC 77 (Supreme Court of the United Kingdom, Lords Neuberger, Clarke, Wilson, Reed, Toulson, 11 December 2013)
R (Hodkin & Anor) v Registrar of Births Deaths and Marriages (Scientology UK case).pdf File type: pdf. File size 173KB
Whether Church of Scientology a 'religion' – whether chapel a 'place of meeting for religious worship' – registration as a place where marriages could be performed
The Human Dignity Trust (Charity Commission for England and Wales, 3 October 2013)
Human Dignity Trust.pdf File type: pdf. File size 151KB
Charitable purpose – political purposes – changing the law
Regentford Limited v Charity Commission for England and Wales (First Tier Tribunal, General Regulatory Chamber, Charity, Warren J, 21 August 2013)
Regentford Limited v Charity Commission.pdf File type: pdf. File size 151KB
Financial affairs of registered charity – regulator's inquiry
Blackmore v The Queen 2013 TCC 264 (CanLII) (Tax Court of Canada, Campbell J, 21 August 2013)
Blackmore v The Queen.pdf File type pdf. File size 219KB
Tax liability – whether exempt as religious organisation
Adler v SAVE (New Jersey Superior Court, Appellate Division, Judges Fuentes, Harris, Koblitz, 5 August 2013)
Adler v SAVE.pdf File type: pdf. File size 151KB
Charitable gift – conditional – whether gift returnable if conditions not fulfilled
Sea Shepherd Australia Limited v Commissioner of Taxation [2013] FCAFC 68 (Federal Court of Australia, Full Court, Besanko, Gordon, Dodds-Streeton JJ, 3 July 2013)
Sea Shepherd Australia v Cmr of Taxation appeal.pdf File type pdf. File size 265KB
Charitable purpose – protection of marine animals – whether 'providing short-term direct care to animals'

Australian Flying Corps & Royal Australian Air Force Association (WA Div) Inc. and City of Mandurah [2013] WASAT 89 (State Administrative Tribunal of Western Australia, Judge Sharp (Deputy President), 17 June 2013)
Australian Flying Corps & RAAF Assoc (WA) and Mandurah.pdf File type pdf. File size 229KB
Council rates – whether exempt – nonprofit association operating retirement village – whether charitable purpose
Public Safety Charitable Trust v Milton Keynes Council ; Public Safety Charitable Trust v South Cambridgeshire District Council; Cheshire West and Chester Borough Council v Public Safety Charitable Trust [2013] EWHC 1327 (Admin) (High Court of Justice, Queens Bench Division, Administrative Court, Sales J, 14 May 2013)
Public Safety Charitable Trust v Milton Keynes Council.pdf File type pdf. File size 145KB
Whether use of land for Charitable purposes – exemption from council rates
Wellington School (Ayr) Limited, Inquiry under s 33 Charities and Trustee Investment (Scotland) Act 2005 (Office of the Scottish Charities Regulator (OSCR), 11 May 2013)
Wellington School (Ayr), OSCR inquiry.pdf File type pdf. File size 151KB
Public benefit – whether substantial fees charged by school created restrictions on access such as to negate public benefit  
Gateway City Church v Canada (National Revenue) 2013 FCA 216 (CanLII) (Federal Court of Appeal, Canada, Stratas JA, 7 May 2013)
Gateway City Church v Canada National Revenue.pdf File type: pdf. File size 156KB
De-registration – failures in books and records and devoting resources to purposes – whether de-registration would cause irreparable harm
Prescient Foundation v Minister for National Revenue (Federal Court of Appeal, Canada, Mainville, Pelletier, Gauthier JJA, 1 May 2013)
Prescient Foundation v Minister for National Revenue (Can).pdf File type pdf. File size 218KB
Charity – de-registration by Minister – tax planning arrangement for private benefit – failure to maintain adequate records – whether gift to non-qualified donee organisation
Trinity Global Support Foundation v Canada (National Revenue) 2013 FCA 109 (CanLII) (Federal Court of Canada, Near JA, 23 April 2013)
Trinity Global Support Fndn v Canada National Revenue.pdf File type: pdf. File size 163KB
De-registration notification – application to delay – whether notification would cause irreparable harm to charity – participation in leveraged charitable donation scheme
Charity Bank, Decision of Charity Commission for England and Wales, 25 March 2013
Charity Bank, Charity Commission decision.pdf File type pdf. File size 155KB
Bank formerly recognised as charitable – removal as charity and scheme to allow function as bank under new financial regulation while protecting charitable assets
Bodalla Aboriginal Housing Company Ltd v Eurobodalla Shire Council [2012] NSWCA 408 (Court of Appeal of New South Wales, McColl, Hoeben JJA, Tobias AJA, 12 December 2012
Bodalla Aboriginal Housing Company v Eurobodalla SC.pdf File type pdf. File size 151KB
Mixed charitable and non-charitable purposes – whether main purpose was charitable or business – seeking exemption from local government rates
Greenpeace of New Zealand Incorporated [2012] NZCA 533 (Court of Appeal of New Zealand, Harrison, Stevens, White JJ, 16 November 2012)
Greenpeace of New Zealand.pdf File type pdf. File size 228KB
Charitable purposes – New Zealand charity law – political advocacy
Cancer Care Foundation - Inquiry Report by Charity Commission of England and Wales (13 November 2012)
Cancer Care Foundation - Charity Commission Inquiry Report.pdf File type pdf. File size 147KB
UK charity – whether acting in furtherance of charitable purposes – fundraising fees – sums paid to trustees and related parties
Aliss and Heskith v Charity Commission of England and Wales, Lytham Schools Trustee Ltd, United Church Schools Trust (First Tier Tribunal, General Regulatory Chamber (Charity), Hinchcliffe J, Kahn, Duggal (members), 31 August 2012)
Aliss and Heskith v Charity Commission and Ors (appeal).pdf File type pdf. File size 149KB
Cy-pres scheme – appropriateness of terms of scheme established – effective use of property of merged charities
Chamber of Commerce and Industry of Western Australia Inc v Commissioner of State Revenue [2012] WASAT 146 (WA State Administrative Tribunal (Commercial and Civil), Chaney J (President), 18 July 2012)
Chamber of Commerce and Industry WA v CSR.pdf File type pdf. File size 159KB
Charitable purpose – promotion of industry – whether purpose for public benefit or benefit of members
Southland Christmas Parade Charitable Trust (New Zealand Charities Commission Registration Decision, Decision No 2012–06, 24 May 2012) 
Southland Christmas Parade Charitable Trust.pdf File type pdf. File size 157KB
Registration as charity – whether any purposes charitable – whether mixed charitable and non-charitable purposes
Aliss and Heskith v The Charity Commission for England and Wales, the Lytham Schools Trustee Ltd and the United Church Schools Trust (First Tier Tribunal, General Regulatory Chamber (Charity), Hinchcliffe J, Khan, Duggal (Members), 17 May 2012)
Aliss and Heskith v Charity Commission and Ors.pdf File type pdf. File size 154KB
Cy-pres scheme
Helena Partnerships Ltd v HM Revenue and Customs [2012] EWCA Civ 569 (England and Wales Court of Appeal (Civil Division), Lloyd, Black, Lewison LJJ, 9 May 2012)
Helena Partnerships v HM Revenue and Customs_appeal.pdf File type pdf. File size 195KB
United Kingdom – Social Housing corporation – whether purpose charitable as community purpose for the public benefit
Sheldon Inwentash and Lynn Factor Charitable Foundation v The Queen [2012] FCA 136 (Canadian Federal Court of Appeal, Dawson, Trudel, Stratas JJA, 4 May 2012)
Inwentash and Factor Charitable Foundation v The Queen.pdf File type pdf. File size 153KB
Charitable foundation – whether public or private foundation – Canadian law
Philippe v Cameron [2012] EWHC 1040 (Ch) (High Court of Justice, Chancery Division, Arnold J, 2 May 2012)
Philippe v Cameron.pdf File type pdf. File size 154KB
Validity of trust deed – whether valid as charitable trust or non-charitable and in breach of perpetuity rule – effect on lease in trust deed and subsequent purchase – unincorporated association
Uturn UK CIC v Charity Commission for England and Wales (First Tier Tribunal (Charity), General Regulatory Chamber, Holbrook J, Duggan, Khan, 27 February 2012)
Uturn UK CIC v Charity Commission England and Wales.pdf File type pdf. File size 153KB
Charitable purpose – whether purposes exclusively charitable – UK Charities Act – whether promotion of street associations a charitable purpose
Her Majesty’s Attorney-General v The Charity Commission for England and Wales (The Upper Tribunal (Tax and Chancery Chamber), Warren and McKenzie JJ, 20 February 2012)
HM Attorney-General v Charity Commission for England and Wales.pdf File type pdf. File size 209KB
Charitable purpose – relief of poverty of restricted group – whether public benefit
Re Candy Kids Appeal Trust (Office of the Scottish Charity Regulator, 16 February 2012)
Candy Kids Appeal Trust, Re (OSCR).pdf File type pdf. File size 159KB
Conduct and governance of charity – naming of charity – misleading public – trustees' failure to complete winding up
Independent Schools Council v Charity Commission [2011] UKUT 421 (UK Upper Tribunal, Tax and Chancery Chamber, 13 October 2011) 
Public benefit – meaning – whether presumption – fee-paying schools
Independent Schools Council v Charity Commission.pdf File type pdf. File size 106KB
Krishnamurti Australia Inc and Commissioner of Taxation [2011] AATA 512 (Administrative Appeals Tribunal, 25 July 2011)
Krishnamurti Australia Inc and Commissioner of Taxation.pdf File type pdf. File size 42KB
Charitable status – 'health promotion charity' – principal activity
Bicycle Victoria Inc v Commissioner of Taxation [2011] AATA 444 (Administrative Appeals Tribunal, Deputy President Forgie, 24 June 2011)
Bicycle Victoria Inc v Commissioner of Taxation.pdf File type pdf. File size 245KB
Charitable status – whether a 'health promotion charity'
Queenstown Lakes Community Housing Trust (High Court of New Zealand, Mackenzie J, 24 June 2011)
Queenstown Lakes Community Housing Trust.pdf File type pdf. File size 169KB
Charitable trust – whether purpose relief of poverty – whether purpose beneficial to community
James Cook University v Townsville City Council and Attorney-General and Minister for Industrial Relations [2011] QSC 209 (Supreme Court of Queensland, Philippides J, 23 June 2011)
James Cook Univ v Townsville CC and A-G.pdf File type pdf. File size 92KB
Charitable trust property – commercial leases – whether proposed long term leases accorded with purposes of trust
Liberty Trust v Charities Commission [2011] NZHC 577 (High Court of New Zealand, Mallon J, 2 June 2011)
Liberty Trust v Charities Commission.pdf File type pdf. File size 92KB
NZ registration of charity – whether mortgage lending scheme was charitable
Re Greenpeace of New Zealand Incorporated [2011] NZHC 77 (High Court of New Zealand, Heath J, 6 May 2011)
Greenpeace of NZ Inc, Re.pdf File type pdf. File size 89KB
NZ registration as charity – whether main purpose political and therefore not charitable under Charities Act 2005
Warley Hospital Inc v Attorney-General (Vic) [2011] VSC 145 (Supreme Court of Victoria, Habersberger J, 14 April 2011)
Warley Hospital v A-G (Vic).pdf File type pdf. File size 85KB
Costs of cy-pres application
Helena Partnerships Limited v Her Majesty's Revenue and Customs [2011] UKUT B12 (The Upper Tribunal, Tax and Chancery Chamber, Warren and McKenna JJ, 6 April 2011)
Helena Partnerships v HM Revenue and Customs.pdf File type pdf. File size 163KB
Company providing housing to community – whether charitable and therefore exempt from corporations tax
Re the New Zealand Computer Society Inc [2011] NZHC (High Court of New Zealand, Mackenzie J, 28 February 2011)
NZ Computer society, Re.pdf File type pdf. File size 125KB
NZ Registration as charity – whether professional body's main purpose was charitable and service to members was merely ancillary
Australian Incentive Plan Pty Ltd v Babcock & Brown International Pty Ltd (No 2) [2011] VSC 43 (Supreme Court of Victoria, Croft J, 22 February 2011)
Australian Incentive Plan v Babcock and Brown.pdf File type pdf. File size 75KB
Administration of charities – attorney-general as appropriate person
Re Draco Foundation (NZ) Charitable Trust [2011] NZHC (High Court of New Zealand, Ronald Young J, 15 February 2011)
Draco Foundation (NZ) Charitable Trust, Re.pdf File type pdf. File size 123KB
Charitable purposes – whether political purposes merely ancillary or dominant – whether political advocacy could be charitable purpose in New Zealand law
AidWatch Incorporated v Commissioner of Taxation [2010] HCA 42 (High Court of Australia, 1 December 2010)
AIDWatch v C of T - High Court.pdf File type pdf. File size 108KB
Charitable purposes – whether 'political purposes' nature disqualifies charitable status
Freemasons Hospital (as Trustee of the Hospital Fund of the United Grand Lodge of Antient Free and Accepted Masons of Victoria) v Attorney-General of the State of Victoria [2010] VSC 373 (Supreme Court of Victoria, Gardiner AsJ, 20 August 2010)
Freemasons Hospital v Attorney General Vic.pdf File type pdf. File size 57KB
Donations for hospital – whether determinable gift or conditional gift – whether proceeds of sale of hospital revert to organisation or applied cy-pres
Re The Grand Lodge of Antient Free and Accepted Masons in New Zealand (High Court of New Zealand, Simon France J, 9 August 2010)
Freemasons New Zealand.pdf File type pdf. File size 44KB
Registration as charity – whether assets held for purposes of Grand Lodge of Freemasons were for charitable purposes
Eurella Community Services Inc v Attorney-General (NSW) [2010] NSWSC 566 (Supreme Court of New South Wales, Slattery J, 31 May 2010)
Eurella Community Servs v AGNSW.pdf File type pdf. File size 39KB
Charity's property – whether held on trust or absolutely
Chief Commissioner of State Revenue v Northern NSW Football Ltd [2010] NSWADTAP 28 (NSW Administrative Decisions Tribunal Appeal Panel, Needham J SC, Verick A, Bennett C, 29 April 2010)
Cmr State Revenue v Nthn NSW Football.pdf File type pdf. File size 75KB
Exemption from payroll tax – whether promotion of sport was charitable or benevolent purpose
Canterbury Development Corporation v Charities Commission [2010] NZHC 331 (Justice Ronald Young, 18 March 2010)
Canterbury Devt Corp v Charities Commission.pdf File Type: pdf; File Size: 44KB
Whether assisting businesses with strategy and advice was community purpose for public benefit
NSW Masonic Youth Property Trust v A-G (NSW) [2009] NSWSC 1301 (Supreme Court of NSW, 19 November 2009, Hall J)
NSW masonic youth prop trust v AG (NSW).pdf File Type: pdf; File Size: 16KB
Whether valid charitable trust – whether fund should be applied cy-pres when purpose no longer existed
Social Ventures Australia Limited v Chief Commissioner of State Revenue 2008 NSW ADT 331 (12 December 2008)
Social Ventures Aust v CmrStRev.pdf File Type: PDF File Size: 7 KB
Payroll tax - whether organisation was charitable and therefore exempt under NSW Payroll Tax Act
Commissioner of Taxation of the Commonwealth of Australia v Word Investments Ltd (2008) HCA 55 (High Court of Australia, 3 December 2008)
CommissionerofTaxationvWordInvestmentsLtd.pdf File Type: pdf File Size: 10KB
Whether a nonprofit company limited by guarantee was a charity when it made a profit but distributed its profits to a religious charity carrying on its activities partly overseas.
Northern Sydney and Central Coast Area Health v A-G (NSW) [2008] NSWSC 1223 (Supreme Court of New South Wales, Windeyer J, 20 November 2008)
NrthnSydneyCentralCoastHealth v AG NSW.pdf File Type: pdf; File Size: 10KB
Charitable trusts - cy pres scheme in place of failed trust
ANZ Trustees Limited v Attorney General of New South Wales [2008] NSWSC 1081 (16 October 2008)
ANZTrusteesLimitedvAGofNewSouthWales.pdf File Type: PDF File Size: 8 KB
Wills – charitable bequests – determining validity of and ultimate beneficiaries of charitable bequests under 1938 will.
Anglican Trusts Corporation v Attorney-General for the State of Victoria [2008] VSC 352 (Supreme Court of Victoria, Judd J, 11 September 2008)
AnglicanTrustsCorp v AG Vic.pdf File Type: pdf; File Size: 10KB
Charitable gifts and trusts - status of trust involving charitable and non-charitable purposes
Central Bayside Division of General Practice Ltd v Commissioner of State Revenue [2006] HCA 43
CentralBaysidevCSR.pdf File Type: PDF File Size: 17.68 KB
High Court Decision regarding defining a charitable body.