Dick v Commissioner of Inland Revenue - [1999] 2 NZLR 756

Revenue — Gaming duty — Gaming machines — Licence issued to trustee of unincorporated charitable trust — Whether trustee or trust conducting dutiable game without a licence — Whether liable for duty under Gaming Duties Act 1971 — “Society” — Gaming Duties Act 1971, s 12B.

Trusts and trustees — Unincorporated trusts — Whether a separate legal entity.