6 May 2020
THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS TRUST BOARD v COMMISSIONER OF INLAND REVENUE [2020] NZCA 143
- Citation
- [2020] 2 NZLR 647
- Court
- Court of Appeal
Payments by the taxpayers to the Trust Board are gifts for the purposes of s LD 1(1) because they were voluntary unconditional transfers to the Trust Board for its New Zealand charitable purposes, conferred no material benefit on the taxpayers (benefits were moral/spiritual or not materially linked), and there was no sufficient legal or factual connection between payments to the Trust Board and overseas payments of missionaries' basic costs to negate gift treatment; therefore High Court declarations excluding missionaries/parents/grandparents were wrong and are substituted to treat all such p…