Carey's (Petone and Miramar) Limited v Commissioner of Inland Revenue - [1962] NZLR 582

Charitable trust — Trading company — Company's profits distributable to charity each year — Surplus on winding up also to be held on charitable trust — Conveyance to company a conveyance of property to be held on a charitable trust — Stamp Duties Act 1954, s. 69 (f).

Revenue — Stamp duty — Trading company — Company's profits distributable to charity each year — Surplus on winding up also to be held on charitable trust — Conveyance to company a conveyance of property to be held on a charitable trust — Stamp Duties Act 1954, s. 69 (f).