Dunedin Central Methodist Mission v Commissioner of Inland Revenue - [1989] 2 NZLR 18

Revenue — Land tax — Charity — Exemption from land tax — Charity owned land, part of which was let to commercial tenants — Rents received were used by the charity for charitable purposes — Commissioner assessed land tax on so much of the land as was commercially let — Whether exemption from land tax for charity applied to land which was commercially let Land Tax Act 1976, ss 27(1)(h) and 28(2)(b).