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In an application for a blessing order by the trustees of the Palliser Family Trust (the Trust), the High Court dispensed with service on a wide group of beneficiaries and consented to the proposed settlement on behalf of these beneficiaries who were considered to have no real prospect of benefitting from the Trust. The Court: … Continue reading
The High Court decision in Otaraua Hapū Management Committee Incorporated v Commissioner of Inland Revenue highlights the consequences of deregistration and the corollary observation that filing obligations are core to charitable accountability. By way of background Otaraua Hapū Management Committee Incorporated (Otaraua) was a registered charity providing services to its hapū and wider community. After … Continue reading
In the anonymised High Court decision Smith v Koppens [2026] NZHC 759 a constructive trust is imposed by reference to the principles of Lankow v Rose on account of advances made by “Jane” who had expected to live in a trust owned property. By way of background the dispute arose in circumstances where a … Continue reading
Budget 2026 introduced a new ceiling to limit donation tax credits The Taxation (Budget Measures) Bill (No 3) (the Bill) implements this through an amendment to section LD 1 of the Income Tax Act 2007, to provide a maximum threshold of $100,000 of gifts qualifying for the donation tax credit (resulting in a maximum annual … Continue reading
Matters of Trust 