Laing v Commissioner of Stamp Duties - [1948] NZLR 154

Public Revenue — Death Duties (Succession Duty — Charitable Trust — Gift by Will to Rowing, Swimming, and Athletic Associations — Objects of such Bodies predominantly the Promotion and Regulation of Sport — Subordinate Objects Educational and Beneficial to the Public — Gifts to such Sports Bodies not "property held on any charitable trust" — Death Duties Act, 1921, s 18.