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Canterbury Development Corporation v Charities Commission   flag  21

[2010] NZHC 331; [2010] 2 NZLR 707; (2010) 24 NZTC 24,143
High Court of New Zealand
New Zealand
18th March, 2010

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Better Public Media Trust v Attorney-General [2020] NZCA 290 Court of Appeal of New Zealand New Zealand 15 Jul 2020 NZLII flag 3
Commercial Management Ltd v Commissioner of Inland Revenue [2020] NZHC 891 High Court of New Zealand New Zealand 4 May 2020 NZLII flag 1
South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation [2019] SASCFC 125 Supreme Court of South Australia - Full Court Australia - South Australia 16 Oct 2019 AustLII flag
Turner v Coombe [2018] NZHC 315; [2018] NZAR 574 High Court of New Zealand New Zealand 15 Mar 2018 NZLII flag 1
South Australian Employers ’ Chamber of Commerce & Industrial Inc v Commissioner of State Taxation [2017] SASC 127; 106 ATR 305 Supreme Court of South Australia Australia - South Australia 31 Aug 2017 AustLII flag 3
Excelsior Markets Ltd v Financial Markets Authority [2015] NZHC 3334; [2016] NZCCLR 14 High Court of New Zealand New Zealand 18 Dec 2015 NZLII flag 5
Vivier and Co Ltd v Financial Markets Authority [2015] NZHC 2337; [2016] 2 NZLR 348; [2016] NZCCLR 7; (2015) 11 NZCLC 98-035 High Court of New Zealand New Zealand 25 Sep 2015 NZLII flag 3
Foundation for Anti-Aging Research v Charities Registration Board [2015] NZCA 449; (2015) 4 NZTR 25-022 Court of Appeal of New Zealand New Zealand 21 Sep 2015 NZLII flag 22
Grain Growers Ltd v Chief Commissioner of State Revenue [2015] NSWSC 925 Supreme Court of New South Wales Australia - New South Wales 14 Jul 2015 AustLII flag 18
National Council of Women of New Zealand Inc v Charities Registration Board [2014] NZHC 1297; (2014) 26 NZTC 21-075 High Court of New Zealand New Zealand 10 Jun 2014 NZLII flag 2
Foundation for Anti-Aging Research v Charities Registration Board [2014] NZHC 1153 High Court of New Zealand New Zealand 28 May 2014 NZLII flag 4
Greenpeace of New Zealand Incorporated v Charities Board [2013] NZSCTrans 15 New Zealand 1 Aug 2013 NZLII flag
Re Chamber of Commerce and Industry of Western Australia (Inc) and Commissioner of State Revenue [2012] WASAT 146; (2012) 89 ATR 797 State Administrative Tribunal of Western Australia Australia - Western Australia 18 Jul 2012 AustLII flag 11
Re Queenstown Lakes Community Housing Trust [2011] NZHC 617; [2011] 3 NZLR 502; (2011) 25 NZTC 20-059 High Court of New Zealand New Zealand 24 Jun 2011 NZLII flag 10
Re Greenpeace New Zealand Inc HC Wellington CIV-2010-485-829 [2011] NZHC 77; [2011] 2 NZLR 815; (2011) 25 NZTC 20-045 High Court of New Zealand New Zealand 6 May 2011 NZLII flag 10
Re New Zealand Computer Society [2011] NZHC 161; (2011) 25 NZTC 20-033 High Court of New Zealand New Zealand 28 Feb 2011 NZLII flag 5
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR TR2011/4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Public Benefit of Indigenous Charities: What Can New Zealand Learn from the Australian and Canadian Approaches?" (2022) 30 Waikato Law Review 70 Russell, Maddison New Zealand circa 2022 NZLII flag
"Charity Law, the Advancement of Religion and Public Benefit - Will the United Kingdom Be the Answer to New Zealand's Prayers?" [2016] VUWLawRw 21 Chevalier-Watts, Juliet New Zealand circa 2016 NZLII flag
"Social Enterprise: Some Tax Policy Considerations" [2013] JlATaxTA 7 Barrett, Jonathan; Veal, John Australia circa 2013 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v The Triton Foundation [2005] FCA 1319; (2005) 147 FCR 362; 226 ALR 293; 60 ATR 451 Federal Court of Australia Australia - Commonwealth 16 Sep 2005 AustLII flag 18
Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation [2005] FCA 439; (2005) 142 FCR 371; 219 ALR 647; (2005) 59 ATR 10 Federal Court of Australia Australia - Commonwealth 18 Apr 2005 AustLII flag 28
DV Bryant Trust Board v Hamilton City Council HC Hamilton CP21/96 [1997] NZHC 1463; [1997] 3 NZLR 342 High Court of New Zealand New Zealand 21 May 1997 NZLII flag 15
Commissioners of Inland Revenue v Oldham Training and Enterprise Council (1996) 69 Tax Cas 231 United Kingdom circa 1996 flag 14
Moonen v Broadcasting Standards Authority (1995) 8 PRNZ 335 New Zealand circa 1995 flag 6
Educational Fees Protection Society Incorporated v Commissioner of Inland Revenue HC Wellington AP244/88 [1991] NZHC 1820; [1992] 2 NZLR 115 High Court of New Zealand New Zealand 4 Sep 1991 NZLII flag 6
Inland Revenue Commissioners v McMullen [1980] UKHL 3; [1981] AC 1; [1980] 1 All ER 884; [1980] TR 85; [1980] 2 WLR 416 House of Lords United Kingdom 6 Mar 1980 BAILII flag 34
Commissioners of Inland Revenue v White and Attorney-General (1980) 55 Tax Cas 651 United Kingdom circa 1980 flag 7
Crystal Palace Trustees v Minister of Town and Country Planning [1951] Ch 132 Court of Chancery United Kingdom circa 1951 LexisNexis / Westlaw flag 14
Oppenheim v Tobacco Securities Trust Co Ltd [1950] UKHL 2; [1951] AC 297; [1951] 1 All ER 31 House of Lords United Kingdom 13 Dec 1950 BAILII flag 82
1 NZLR 688 1 NZLR 688 New Zealand circa 1992 LexisNexis flag 4

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