Latimer v Commissioner of Inland Revenue - [2002] 3 NZLR 195

Charities — Charitable purpose — Public benefit — Assistance to Maori applicants to Waitangi Tribunal — Whether public benefit — Whether charitable — Matters Court entitled to consider in determining whether public benefit.

Revenue — Income tax — Charitable purposes — Income derived by trustees in trust for charitable purposes — Whether for income tax purposes trust deriving income for charitable purposes must have been established for charitable purposes or whether sufficient that income derived for charitable purposes — Whether trust had more than one purpose — Whether purpose ancillary purpose — Whether trust established exclusively for charitable purposes — Income Tax Act 1994, s CB4(1)(c).