ACPNS Legal Case Notes Series: 2020-138 Commissioner of Inland Revenue v The Church of Jesus Christ of Latter-Day Saints Trust Board
McGregor-Lowndes, Myles & Hannah, Frances (2020) ACPNS Legal Case Notes Series: 2020-138 Commissioner of Inland Revenue v The Church of Jesus Christ of Latter-Day Saints Trust Board. [Working Paper] (Unpublished)
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2020-138 Commissioner of Inland Revenue v The Church of Jesus Christ of Latter-Day Saints Trust Board [2020] NZSC 102. Available under License Creative Commons Attribution 4.0. |
Description
Supreme Court of New Zealand, O’Regan, Ellen France and Williams JJ, 30 September 2020. An application for leave to appeal dismissed concerning missionary payments found to be gifts for taxation purposes.
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| ID Code: | 205338 | ||||
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| Item Type: | Working Paper (Working Paper) | ||||
| Series Name: | ACPNS Legal Case Notes | ||||
| Refereed: | No | ||||
| ORCID iD: |
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| Keywords: | Gift, New Zealand, Religion, Missionary, Gifts by Relatives, Deduction, Tax | ||||
| Pure ID: | 69167595 | ||||
| Divisions: | ?? 1180201 ?? Past > QUT Faculties & Divisions > QUT Business School |
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| Copyright Owner: | The Australian Centre for Philanthropy and Nonprofit Studies (ACPNS) | ||||
| Copyright Statement: | Disclaimer: The material included in this document is produced by QUT’s Australian Centre for Philanthropy and Nonprofit Studies (ACPNS) with contribution from some authors outside QUT. It is designed and intended to provide general information in summary form for general informational purposes only. The material may not apply to all jurisdictions. The contents do not constitute legal advice, are not intended to be a substitute for legal advice and should not be relied upon as such. You should seek legal advice or other professional advice in relation to any particular matters you or your organisation may have. <br/><br/> | ||||
| Deposited On: | 12 Oct 2020 23:09 | ||||
| Last Modified: | 09 Feb 2025 14:27 |
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