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Presbyterian Church of New Zealand Beneficiary Fund v Commissioner of Inland Revenue HC Wellington AP15/93     8

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TR 2011/4 - Income tax and fringe benefits tax: charities	[2011] ATOTR TR2011/4	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Hester v Commissioner of Inland Revenue	[2005] NZSC 21; [2005] 2 NZLR 473; (2005) 17 PRNZ 572; (2005) 22 NZTC 19,194	Supreme Court of New Zealand	New Zealand	3 May 2005	NZLII		2
TR 2005/22 - Income tax: companies controlled by exempt entities	[2005] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/22 - Income tax: companies controlled by exempt entities	[2005] ATOTR TR2005/22	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Hester v The Commissioner of Inland Revenue	[2004] NZCA 311	Court of Appeal of New Zealand	New Zealand	14 Dec 2004	NZLII
Market Reach Pty Ltd v Henry & Associates Ltd	[2002] CKHC 2	High Court of the Cook Islands	Cook Islands	12 Feb 2002	PacLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Charity Law, the Advancement of Religion and Public Benefit - Will the United Kingdom Be the Answer to New Zealand's Prayers?"	[2016] VUWLawRw 21	Chevalier-Watts, Juliet	New Zealand	circa 2016	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Educational Fees Protection Society Incorporated v Commissioner of Inland Revenue HC Wellington AP244/88	[1991] NZHC 1820; [1992] 2 NZLR 115	High Court of New Zealand	New Zealand	4 Sep 1991	NZLII		6
Institution of Professional Engineers New Zealand Incorporated v Commissioner of Inland Revenue HC Wellington AP171/90	[1991] NZHC 2087; [1992] 1 NZLR 570	High Court of New Zealand	New Zealand	2 Jul 1991	NZLII		12
Trust Deed and Amended Beneficiary Fund Regulations See Institute of Professional Engineers NZ Inc v CIR and NZ Society of Accountants v CIR	(1986) 9 TRNZ 727		New Zealand	circa 1986			1
Davies v Presbyterian Church of Wales	[1986] 1 All ER 705; [1986] 1 WLR 323; [1986] IRLR 194; [1986] ICR 280		United Kingdom	circa 1986	LexisNexis		78
Re Stewart ’ s Will Trusts	[1983] NI 283		United Kingdom - Northern Ireland	circa 1983	LexisNexis		3
Commissioner of Inland Revenue v New Zealand Council of Law Reporting	[1981] 1 NZLR 682; (1981) 4 TRNZ 321		New Zealand	circa 1981	LexisNexis		10
Molloy v Commissioner of Inland Revenue	[1981] 1 NZLR 688		New Zealand	circa 1981	LexisNexis		35
Trustees of the Auckland Medical Aid Trust v Commissioner of Inland Revenue	(1979) 4 NZTC 61,404		New Zealand	circa 1979	CCH New Zealand		2
Dingle v Turner	[1972] UKHL 2; [1972] AC 601; [1972] 1 All ER 878	House of Lords	United Kingdom	16 Feb 1972	BAILII		38
of Inland Revenue v Royal Naval and Royal Marine Officers ’ Association	(1955) 36 Tax Cas 187		United Kingdom	circa 1955			3
Inland Revenue Commissioners v City of Glasgow Police Athletic Association	[1953] UKHL 1; [1953] AC 380; [1953] 1 All ER 747	House of Lords	United Kingdom	9 Mar 1953	BAILII		37
Oppenheim v Tobacco Securities Trust Co Ltd	[1950] UKHL 2; [1951] AC 297; [1951] 1 All ER 31	House of Lords	United Kingdom	13 Dec 1950	BAILII		82
Ordinary Trustee of the Nuffield Foundation v Commissioners of Inland Revenue; Trustees of the Nuffield Provident Guarantee Fund v Commissioners of Inland Revenue	(1947) 28 Tax Cas 479		United Kingdom	circa 1947			5
Baptist Union of Ireland (Northern) Corporation Ltd v Commissioners of Inland Revenue	(1945) 26 Tax Cas 335		United Kingdom	circa 1945			14
2 NZLR 115	2 NZLR 115		New Zealand	circa 1947	LexisNexis		4
2 All Er 985	2 All ER 985		United Kingdom	circa 1947	LexisNexis		1
1 NZLR 787	1 NZLR 787		New Zealand	circa 1947	LexisNexis		1