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Latimer v Commissioner of Inland Revenue   flag  20

[2002] NZCA 121; [2002] 3 NZLR 195; (2002) 20 NZTC 17,737
Court of Appeal of New Zealand
New Zealand
4th June, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Attorney-General v Family First New Zealand [2021] NZSCTrans 9 New Zealand 24 Jun 2021 NZLII flag
Family First New Zealand v Attorney-General [2020] NZCA 366 Court of Appeal of New Zealand New Zealand 27 Aug 2020 NZLII flag 3
Stafford v Accident Compensation Corporation [2020] NZCA 164; [2020] 3 NZLR 731 Court of Appeal of New Zealand New Zealand 15 May 2020 NZLII flag 8
Re Kamo [2020] NZHC 474 High Court of New Zealand New Zealand 11 Mar 2020 NZLII flag 2
Turner v Coombe [2018] NZHC 315; [2018] NZAR 574 High Court of New Zealand New Zealand 15 Mar 2018 NZLII flag 1
Groote Eylandt Aboriginal Trust Inc v Deloitte, Touche & Tohmatsu (No 2) [2017] NTSC 4; (2017) 169 NTR 1 Supreme Court of the Northern Territory Australia - Northern Territory 20 Jan 2017 AustLII flag 7
GEAT v Deloitte, Touche Tohmatsu [2016] NTSC 39 Supreme Court of the Northern Territory Australia - Northern Territory 4 Aug 2016 AustLII flag 1
Re Family First New Zealand [2015] NZHC 1493; (2015) 27 NZTC 22-017; (2015) 4 NZTR 25-014 High Court of New Zealand New Zealand 30 Jun 2015 NZLII flag 5
Re Greenpeace of New Zealand Inc [2014] NZSC 105; [2015] 1 NZLR 169; (2014) 26 NZTC 21-088; (2014) 3 NZTR 24-013 Supreme Court of New Zealand New Zealand 6 Aug 2014 NZLII flag 25
New Zealand M ā ori Council v Foulkes [2014] NZHC 1777; [2015] NZAR 1441 High Court of New Zealand New Zealand 29 Jul 2014 NZLII flag 38
Plumbers, Gasfitters and Drainlayers Board v Charities Registration Board [2013] NZHC 1986; [2014] 2 NZLR 489; [2013] NZCCLR 26; (2013) 26 NZTC 21-029 High Court of New Zealand New Zealand 8 Aug 2013 NZLII flag 5
Plan B Trustees Ltd v Parker [2013] WASC 216 Supreme Court of Western Australia Australia - Western Australia 30 May 2013 AustLII flag 27
Re Greenpeace of New Zealand Inc [2012] NZCA 533; [2013] 1 NZLR 339; (2012) 25 NZTC 20-153; (2012) 3 NZTR 22-030 Court of Appeal of New Zealand New Zealand 16 Nov 2012 NZLII flag 13
In Re Haparangi A4 [2005] NZMLC 18 Maori Land Court of New Zealand Decisions New Zealand 30 Mar 2005 NZLII flag 1
Edwards v Legal Services Agency [2002] NZCA 273; [2003] 1 NZLR 145 Court of Appeal of New Zealand New Zealand 1 Oct 2002 NZLII flag 14

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Public Benefit of Indigenous Charities: What Can New Zealand Learn from the Australian and Canadian Approaches?" (2022) 30 Waikato Law Review 70 Russell, Maddison New Zealand circa 2022 NZLII flag
"Post Re Greenpeace Supreme Court Reflections: Charity Law in the 21st Century in Aotearoa (New Zealand)" [2016] BondLawRw 3 Chevalier-Watts, Juliet Australia circa 2016 AustLII flag
"Case Comment: Re Greenpeace of New Zealand Inc" (2014) 22 Waikato Law Review 179 Chevarlier-Watts, Juliet New Zealand circa 2014 NZLII flag
"Distinguishing Government from Charity in Australian Law" (2009) 31 Sydney Law Review 559 Matthew Harding Australia circa 2009 AustLII flag 5
"Under the Law of Charity, is the Principle of 'Public Benefit' Being Hindered by the Doctrinal Rule of Precedent?" (2008) 16 Waikato Law Review 194 Chevalier-Watts, Juliet New Zealand circa 2008 NZLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1916 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Latimer v Commissioner of Inland Revenue [2001] NZHC 715; [2002] 1 NZLR 535; (2001) 20 NZTC 17,311 High Court of New Zealand New Zealand 7 Aug 2001 NZLII flag 3
Commissioner of Inland Revenue v Medical Council of New Zealand [1997] 2 NZLR 297 New Zealand circa 1997 LexisNexis flag 29
Flynn v Mamarika [1996] NTSC 16; (1996) 130 FLR 218 Supreme Court of the Northern Territory Australia - Northern Territory 20 Mar 1996 AustLII flag 11
New Zealand Society of Accountants v Commissioner of Inland Revenue [1986] 1 NZLR 147 New Zealand circa 1986 LexisNexis flag 21
Molloy v Commissioner of Inland Revenue [1981] 1 NZLR 688 New Zealand circa 1981 LexisNexis flag 34
Re Vandervell ’ s Trusts (No 2) [1974] Ch 269; [1974] 1 All ER 47; [1974] 3 WLR 256 Court of Chancery United Kingdom circa 1974 BAILII flag 155
Dingle v Turner [1972] UKHL 2; [1972] AC 601; [1972] 1 All ER 878 House of Lords United Kingdom 16 Feb 1972 BAILII flag 38
Public Trustee v Commissioner of Inland Revenue [1970] NZLR 77 New Zealand circa 1970 LexisNexis flag 1
Williams v Commissioner of Inland Revenue [1965] NZLR 395 New Zealand circa 1965 LexisNexis flag 16
Re Mathew [1950] VicLawRp 94; [1951] VLR 226 Australia - Victoria 14 Dec 1950 AustLII flag 26
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 flag 82
Gibson v South American Stores Ltd [1950] Ch 177; [1949] 2 All ER 985 Court of Chancery United Kingdom circa 1950 LexisNexis / Westlaw flag 17
Williams' Trustees v Inland Revenue Commissioners [1947] UKHL 1; [1947] AC 447; [1947] 1 All ER 513 House of Lords United Kingdom 21 Mar 1947 BAILII flag 63
Re Smith [1932] 1 Ch 153 Court of Chancery United Kingdom circa 1932 LexisNexis / Westlaw flag 20
Verge v Somerville [1924] AC 496; 40 TLR 279 United Kingdom circa 1924 LexisNexis / Westlaw flag 59
Blunt's Trusts, In re; Wigan v Clinch [1904] UKLawRpCh 136; [1904] 2 Ch 767 Court of Chancery United Kingdom 3 Aug 1904 CommonLII flag 3
Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Randell, In re; Randell v Dixon [1888] UKLawRpCh 33; (1888) 38 Ch D 213 Court of Chancery United Kingdom 10 Feb 1888 CommonLII flag 11
Peel's (Sir Robert) School at Tamworth, Ex parte the Charity Commissioners [1868] UKLawRpCh 50; (1868) 3 LRCh App 543 United Kingdom 30 Apr 1868 CommonLII flag 2

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