ROYAL NEW ZEALAND FOUNDATION OF THE BLIND V AUCKLAND CITY COUNCIL SC 76/2006
The Court granted leave to appeal and approved for argument the specific legal question whether clause 5(e) of Part 1 of Schedule 1 of the Local Government (Rating) Act 2002 applies to land not occupied by the charity but held to derive investment income; the Court made no substantive determination on the...
Source-derived case information.
- Citation
- SC 76/2006
- Parties
- Applicant: Royal New Zealand Foundation of the Blind; Respondent: Auckland City Council
- Court
- Supreme Court
- Jurisdiction
- New Zealand
- Judgment Date
- 27 November 2006
- Procedural Posture
- Supreme Court Appeal (leave Application) / Leave to Appeal Granted (27 November 2006)
- Outcome
- Leave to appeal granted.
- Legal Topics
- Rating Exemptions, Charitable Organisations, Investment Property, Statutory Interpretation
Source-derived case record
Summary, issues, holding and outcome
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Parties
Royal New Zealand Foundation of the Blind
Applicant
Auckland City Council
Respondent
Procedural Posture
Supreme Court Appeal (leave Application) / Leave to Appeal Granted (27 November 2006)
Legal Issues
- 1 Whether clause 5(e) of Part 1 of Schedule 1 of the Local Government (Rating) Act 2002 exempts land that the charity does not occupy but holds to derive investment income
Ratio Decidendi
The Court granted leave to appeal and approved for argument the specific legal question whether clause 5(e) of Part 1 of Schedule 1 of the Local Government (Rating) Act 2002 applies to land not occupied by the charity but held to derive investment income; the Court made no substantive determination on the applicability of the exemption.
Court Disposition
Leave to appeal granted.
Orders
- Leave to appeal granted (27 November 2006)
- Approved ground of appeal: whether the exemption in clause 5(e) of Part 1 of Schedule 1 of the Local Government (Rating) Act 2002 applies to land not occupied by the appellant but held to derive investment income.
Full Case Text
Judgment text and source record
1 paragraphs
ROYAL NEW ZEALAND FOUNDATION OF THE BLIND V AUCKLAND CITY COUNCIL SC 76/2006 27 November 2006IN THE SUPREME COURT OF NEW ZEALAND SC 76/2006 [2006] NZSC 99BETWEEN ROYAL NEW ZEALAND FOUNDATION OF THE BLIND Applicant AND AUCKLAND CITY COUNCIL Respondent Court: Elias CJ, Blanchard and Tipping JJ Counsel: J E Hodder and M C Sumpter for Applicant J M T Salter and G D Palmer for Respondent Judgment: 27 November 2006JUDGMENT OF THE COURT A. Leave to appeal is granted. B. The approved ground is whether the exemption from rates in cl 5(e) of Part 1 of Schedule 1 of the Local Government (Rating) Act 2002 applies to the land of the appellant which it does not occupy itself but holds for the purpose of deriving investment income.Solicitors: Chapman Tripp, Wellington for Applicant Simpson Grierson, Auckland for Respondent