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High Court Wellington
CIV 2001-485-928
8-9 June; 12 July 2004
MacKenzie J
CIV 2001-485-928
8-9 June; 12 July 2004
MacKenzie J
Revenue — Income tax — Charitable trust — Amendments to local government legislation — Whether trust a “council-controlled trading organisation” — Whether trust had “purpose” of making a profit — Local Government Act 2002, s 6.