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Hester v Commissioner of Inland Revenue - [2005] 2 NZLR 172

$30.00

Court of Appeal Wellington
CA 6/04
21 July; 1 September; 14 December 2004
Hammond, William Young and Chambers JJ
Trusts and trustees — Charitable trusts — Church with no separate paid ministers — Pension plan for employees of the Church — Whether for advancement of religion — Whether charitable.
Courts — Judicial precedent — Long-standing High Court decision — Tax matter — Whether decision should be overruled by Court of Appeal.

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