D V Bryant Trust Board v Hamilton City Council - [1997] 3 NZLR 342

Charities — Charitable trusts — Charitable institution — General classification of charity — Relief of aged, impotent and poor persons — How classification should be read — Meaning of relief in context of classification — Whether relief of distress relates to relief of poverty — Whether relief of aged and relief of distress are themselves charities.

Local government — Rating — Exemption from rates — Charitable institution — Meaning of “free maintenance or relief” in s 179(4) of Rating Powers Act 1988 and cl 5(2) of Part II of First Schedule thereto — Rating Powers Act 1988, s 179(4) and First Schedule, Part II, cl 5(2).