Church of Jesus Christ of Latter-Day Saints Trust Board v Commissioner of Inland Revenue - [2020] 2 NZLR 647

Charities — Tax rebate — Definition of “gift” — Missionaries going overseas supported by overseas church — Payments made on behalf of missionary to church in New Zealand — Whether payments “gifts” — Whether material benefit to makers of payments — Income Tax Act 2007, s LD1.

Property law — Definition of “gift” — Statutory context — Missionaries going overseas supported by overseas church — Payments made on behalf of missionary to church in New Zealand — Whether payments “gifts” — Whether material benefit to makers of payments — Income Tax Act 2007, s LD1.

Revenue — Charity tax rebate — Definition of “gift” — Missionaries going overseas supported by overseas church — Payments made on behalf of missionary to church in New Zealand — Whether payments “gifts” — Whether material benefit to makers of payments — Income Tax Act 2007, s LD1.