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Supreme Court of New Zealand Wellington
[2005] NZSC 21
21 April; 3 May 2005
Elias CJ and Tipping J
[2005] NZSC 21
21 April; 3 May 2005
Elias CJ and Tipping J
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.