12 Dec 2014
THE NATIONAL COUNCIL OF WOMEN OF NEW ZEALAND INC v CHARITIES REGISTRATION BOARD [2014] NZHC 3200
- Citation
- [2014] NZHC 3200
- Court
- High Court
The High Court has broader corrective powers on appeal under s 61 of the Charities Act 2005 and, applying those powers, the Court ordered that the National Council of Women be treated as registered as a charitable entity with effect from the date of its deregistration (19 August 2010); the Court held s 20(2)(b) does not permit backdating earlier than the date of the current properly completed application, and held that under CW 41(5) of the Income Tax Act 2007 NCW was not a tax charity during the deregistration period and the Commissioner had no discretion to treat it otherwise, but that the…