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The Tawhiri Trust Board relates to an application by the trust board of a charitable trust for permission to sell trust property to another charitable trust that is better placed to maintain the trust property, which is a classic yacht. By way of background as noted at [3] to [8]: The purposes of the HWB … Continue reading
Since 1940, to the extent a charity’s charitable purposes are carried out in New Zealand, income derived from charitable business activities has been tax exempt. Many of New Zealand’s 29,000 registered raise funds through business activities. These activities vary in size and scope. Where tax-exempt business activities directly relate to charitable purposes, such as a … Continue reading
The decision in Toailoa v Eliu, for which leave to appeal has been granted, relates to an initially successful application to appoint a manager or receiver to a charitable trust pursuant to section 60 of the Charitable Trusts Act 1957. Section 60 of the Charitable Trusts Act provides that: The decision in Toailoa v Eliu … Continue reading
Better Public Media Trust (the Trust) appeals against a High Court decision declining its registration as a charitable trust. The key issue on appeal as noted at [2] is: As noted at [5]: “… We are required to assess the facts and apply the relevant law to those facts. In this case, that involves us … Continue reading
Section 8 of the Trusts Act 2019 confirms the inherent jurisdiction of the High Court to supervise and intervene in the administration of a trust (except to the extent that the Trusts Act provides otherwise). Te Whanau Tupu Ngatahi O Aotearoa Playcentre Aotearoa relates to application for approval of changes to the a charitable trust incorporated … Continue reading
If the terms of a charitable trust whose purposes have become frustrated contain a power of variation the trustees are confronted with whether to vary pursuant to the terms or to seek approval for a scheme under Part 3 of the Charitable Trusts Act 1957. In Re Trevor Wilson Trustee Limited [2022] NZHC 2118 Dunningham … Continue reading
The Supreme Court has overturned the Court of Appeal decision Family First New Zealand v Attorney-General. See Family First to keep the home fires burning. The history of this case is complex. On 15 April 2013 the (then) Charities Registration Board resolved to de-register Family First New Zealand (Family First) as a registered charity on … Continue reading
Singh v Attorney General is an application under part 5 of the Trusts Act 2019 and pursuant to the High Court rules to defend the applicants’ removal as trustees of the Sikh Sangat NZ Trust (the Trust) and for a Beddoe Order. The applicants separately seek the removal of the Trust’s founding trustee and an … Continue reading
Muir J’s opening observation in Re Hugh Green Trusts is that “The spirit of philanthropy is no better demonstrated in New Zealand than by the Green family.” Matters involving the Hugh Green Trust and the Hugh Green Property Trust (the Trusts), came before the court for directions pursuant to section 133 of the Trusts Act … Continue reading
New Zealand has a large number of charitable trusts, which can be considered a reflection of a strong underlying philanthropic aspect of New Zealand culture. However, management of assets on account of charitable purposes comes at a cost, which means that sometimes smaller charities might better achieve their purposes through amalgamation of consolidation. This was … Continue reading
Matters of Trust 