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Court of Appeal Wellington
5, 6, 7 November 1962; 6 March 1963
Gresson P., North J., Turner J.
5, 6, 7 November 1962; 6 March 1963
Gresson P., North J., Turner J.
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 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 charitable trust — Stamp Duties Act 1954, s. 69 (f).