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Charities

This category contains 26 posts

An education

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

Integrity of Trust Administration

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

The spirit of philanthropy

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

Consolidation practical and expedient

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

Charities and the Trusts Act

The Trusts Act 2019 applies to all express trusts, including charitable trusts. Chartered Accountants Australia and New Zealand hosted a recent webinar with presenters from Charities Services and Vicki Ammundsen Trust Law Limited exploring the application of the Trusts Act to charitable trusts. See Sharing Knowledge Series: Trust Law Changes and Charities. What Do the … Continue reading

Empty Table

In the Matter of the Representation of First Island Trustees Limited raises interesting considerations about the position of a trustee who finds itself in a situation where the family who was to benefit has effectively disavowed the Trust.  The decision also highlights the practical aspect of anti-money laundering obligations and client due diligence where there … Continue reading

Family First to keep the home fires burning

In the first significant decision since the Supreme Court decision in Greenpeace the majority of the Court of Appeal has allowed the appeal in Family First New Zealand v Attorney-General against the decision to de-register it as a charity.  The High Court had previously considered that Family First did not qualify for registration as its … Continue reading

Finally …

Greenpeace has been seeking registration as a charity since 24 June 2008. The original application to the (then) Charities Board, now Charities Services, was declined and subsequent appeals ultimately reached the Supreme Court. See Greenpeace appeal result – one all draw for further background and the following paragraphs from the 2020 High Court decision: “[3] The … Continue reading

Termination – a bridge too far?

An Application by the Roman Catholic Bishop of the Diocese of Hamilton explores the question as to whether the Court has the power pursuant to its inherent jurisdiction to wind up a charitable trust (and by default the interplay between s 64 of the Trustee Act 1956 and s 33 of the Charitable Trusts Act 1957).  … Continue reading

Donation tax credit limitation

  On 3 March 2020, Supplementary Order Paper (SOP) No 453 was introduced into Parliament. This SOP proposes a number of remedial and technical amendments to the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill. One of the proposed amendments is an amendment to to s LD 3 of the Income Tax Act 2007, which … Continue reading

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