4 Feb 2019
THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS TRUST BOARD v CIR [2019] NZHC 52 [1 February 2019]
- Citation
- [2019] NZHC 52
- Court
- High Court
WMF payments made by the missionary and by the missionary's parents or grandparents are not gifts under s LD 1 because donors obtain a material benefit — enabling the missionary to serve and have essential expenses met — which is directly linked to the payments; by contrast, WMF payments by siblings, more distant relatives and unrelated church members confer at most minor or moral benefit and therefore are gifts and deductible under s LD 1.