Is a trust a person?

The Supreme Court has granted leave to appeal the Court of Appeal decision in RH & JY Trust v WorkSafe New Zealand. The approved question is “…whether a trust and/or the trustees of a trust acting collectively is a “person” within the meaning of s 16 of the Health and Safety at Work Act 2015?

As noted by the majority of the Court of Appeal at [54]:

“… But, in our view, once it is recognised that it is the body of persons acting collectively that is the person, and accordingly the PCBU under the Act, the question is only a semantic one relating to the label that is to be used to identify the body of persons.  That label does not alter the substantive effect of the provisions.  So, here, either label could be used — the trustees could be named in their capacity as the trustees of the Trust acting collectively, or the Trust itself could be named.  The important point is that, if the trustees are named to identify the Trust, the trustees are not defendants in any individual capacity. “

Also see Unhelpfully silent | Matters of Trust for the background to this matter.

References:

• RH & JY Trust v WorkSafe New Zealand [2026] NZCA 12
• RH & JY Trust v WorkSafe New Zealand [2026] NZSC 57