In re Macdonald Woods v Melanesian Mission Trust Board (Incorporated): Macdonald v Commissioner of Stamp Duties - [1951] NZLR 502

Public Revenue — Death Duties (Succession Duty) — Charitable Trust — Trust to Pay or Transfer Residue of Estate to "the Melanesian Mission Trust Board" — Administrative Work of Board wholly Conducted in New Zealand — Missionary Activities wholly Carried on outside New Zealand — "Charitable trust in New Zealand" — Exception requiring Expenditure of Trust in New Zealand for Benefit of Persons or Objects in New Zealand — Death Duties Act, 1921, s 18 — Trustee Amendment Act, 1935, s 2.