"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

Waikato Law Review

New Zealand

Legislation Cited

Legislation Name	Provision
Charities Act 2013 (Cth)	s5, s6, s7, s9, s12

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Better Public Media Trust v Attorney-General	[2020] NZHC 350	High Court of New Zealand	New Zealand	2 Mar 2020	NZLII	4
"Charity Law Reform in Canada: Moving from Patchwork to Substantive Reform"	(2020) 57 Alberta Law Review 683	Alberta Law Review	Canada	circa 2020	HeinOnline / LexisNexis	1
Law: Past, Present and Future"	[2020] Singapore Journal of Legal Studies 564	Singapore Journal of Legal Studies	Singapore	circa 2020	HeinOnline	1
Canada Without Poverty v Attorney-General of Canada	[2018] ONSC 4147; 142 OR 3d 754	Superior Court of Justice	Canada - Ontario	circa 2018	CanLII	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	7
"The Future of Charity Regulation in Australia: Complexities of Change"	(2016) 37 Adelaide Law Review 219	Adelaide Law Review	Australia	circa 2016	AustLII	4
"The Operation of Public Benefit in New Zealand Meeting Contemporary Challenges?"	(2015) 17 Charity Law and Practice Review 173	Charity Law and Practice Review	United Kingdom	circa 2015		2
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	25
"Charitable Trusts and Political Purposes: Sowing the Seeds of Change?: Lessons from Australia"	(2013) 19 Canterbury Law Review 52	Canterbury Law Review	New Zealand	circa 2013	NZLII	2
Re Draco Foundation (NZ) Charitable Trust	[2011] NZHC 368; (2011) 3 NZTR 21-009; (2011) 25 NZTC 20-032	High Court of New Zealand	New Zealand	15 Feb 2011	NZLII	8
"Charitable Trusts and Political Activity: Time for a Change?"	(2011) 19 Waikato Law Review 145	Waikato Law Review	New Zealand	circa 2011	NZLII	1
Aid/Watch Inc v Commissioner of Taxation	[2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227	High Court of Australia	Australia - Commonwealth	1 Dec 2010	AustLII	118
Re Education New Zealand Trust	[2010] NZHC 1097; (2010) 24 NZTC 24,354	High Court of New Zealand	New Zealand	29 Jun 2010	NZLII	7
Canterbury Development Corporation v Charities Commission	[2010] NZHC 331; [2010] 2 NZLR 707; (2010) 24 NZTC 24,143	High Court of New Zealand	New Zealand	18 Mar 2010	NZLII	21
"The Taxation Treatment of Charities in New Zealand with Specific Reference to Maori Authorities including Marae"	(2010) 16 New Zealand Journal of Taxation Law and Policy 177	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2010		1
Travis Trust v Charities Commission	[2008] NZHC 1912; (2009) 24 NZTC 23,273	High Court of New Zealand	New Zealand	3 Dec 2008	NZLII	7
Trustees of the Indigenous Barristers' Trust v FCT	[2002] FCA 1474; (2002) 127 FCR 63; 51 ATR 495	Federal Court of Australia	Australia - Commonwealth	28 Nov 2002	AustLII	11
Northern Land Council v Commissioner of Taxes	[2002] NTCA 11	Supreme Court of the Northern Territory - Court of Appeal	Australia - Northern Territory	28 Nov 2002	AustLII	7
Latimer v Commissioner of Inland Revenue	[2002] NZCA 121; [2002] 3 NZLR 195; (2002) 20 NZTC 17,737	Court of Appeal of New Zealand	New Zealand	4 Jun 2002	NZLII	20
Strathalbyn Show Jumping Club Inc v Mayes	[2001] SASC 73; (2001) 79 SASR 54	Supreme Court of South Australia	Australia - South Australia	16 Mar 2001	AustLII	21
"A Principled Approach to the Law of Charities in the Face of Analogies, Activities and the Advancement of Education"	(2000) 25 Queens Law Journal 679	Queen's Law Journal	Canada	circa 2000	HeinOnline / LexisNexis	1
Vancouver Society of Immigrant and Visible Minority Women v Minister of National Revenue	[1999] CanLII 704 (SCC); [1999] 1 SCR 10; (1999) 169 DLR (4th) 34	Supreme Court of Canada	Canada	28 Jan 1999	CanLII	28
Re Collier (Deceased)	[1998] 1 NZLR 81		New Zealand	circa 1998	LexisNexis	23
Public Trustee v Attorney-General of New South Wales	(1997) 42 NSWLR 600		Australia - New South Wales	circa 1997	LexisNexis AU	29
Alice Springs Town Council v Mpweteyerre Aboriginal Corporation	(1997) 115 NTR 25		Australia - Northern Territory	circa 1997	LexisNexis AU	41
Re Tennant	[1996] NZHC 2050; [1996] 2 NZLR 633	High Court of New Zealand	New Zealand	10 May 1996	NZLII	35
Toomelah Co-operative Ltd v Moree Plains Shire Council	(1996) 90 LGERA 48		Australia	circa 1996	Legal Online / Westlaw	17
Positive Action Against Pornography v MNR	1988 2 FC 340	Federal Court of Canada	Canada	circa 1988	CanLII	4
Native Communications Society of BC v MNR"	(1987) 26 ETR 41		Canada	circa 1987		1
New Zealand Society of Accountants v Commissioner of Inland Revenue	[1986] 1 NZLR 147		New Zealand	circa 1986	LexisNexis	21
1986 3 FC 471	1986 3 FC 471	Federal Court of Canada	Canada	circa 1986	CanLII	4
Scarborough Community Legal Services v R	1985 2 FC 555	Federal Court of Canada	Canada	circa 1985	CanLII	2
Aboriginal Hostels Ltd v Darwin City Council	(1985) 33 NTR 1; (1985) 75 FLR 197; (1985) 55 LGRA 414		Australia - Northern Territory	circa 1985	LexisNexis AU	45
1984 2 FC 3	1984 2 FC 3	Federal Court of Canada	Canada	circa 1984	CanLII	1
McGovern v Attorney-General	[1982] Ch 321; [1981] 3 All ER 493; [1982] 2 WLR 222	Court of Chancery	United Kingdom	circa 1982	LexisNexis / Westlaw	48
Molloy v Commissioner of Inland Revenue	[1981] 1 NZLR 688		New Zealand	circa 1981	LexisNexis	34
Royal National Agricultural and Industrial Association v Chester	(1974) 3 ALR 486; (1974) 48 ALJR 304		Australia	circa 1974	LexisNexis AU	38
Dingle v Turner	[1972] UKHL 2; [1972] AC 601; [1972] 1 All ER 878	House of Lords	United Kingdom	16 Feb 1972	BAILII	38
Scottish Burial Reform and Cremation Society Ltd v Glasgow Corporation	[1967] UKHL 3; [1968] AC 138; [1967] 3 All ER 215	House of Lords	United Kingdom	26 Jul 1967	BAILII	61
Arawa Mori Trust Board v Commissioner of Inland Revenue	(1961) 10 MCD 391		New Zealand	circa 1961		4
Thompson v FCT	[1959] HCA 66; (1959) 102 CLR 315; [1960] ALR 184; 33 ALJR 384	High Court of Australia	Australia - Commonwealth	4 Dec 1959	AustLII	60
Re Mathew	[1950] VicLawRp 94; [1951] VLR 226		Australia - Victoria	14 Dec 1950	AustLII	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	82
Re Compton	[1945] Ch 123; [1945] 1 All ER 198; 61 TLR 167	Court of Chancery	United Kingdom	circa 1945	LexisNexis / Westlaw	51
Royal North Shore Hospital of Sydney v Attorney-General (NSW)	[1938] HCA 39; (1938) 60 CLR 396; 12 ALJR 182	High Court of Australia	Australia - Commonwealth	19 Aug 1938	AustLII	51
Bowman v Secular Society Ltd	[1917] All ER 1		United Kingdom	circa 1917	LexisNexis	1
Commissioners for Special Purposes of Income Tax v Pemsel	[1891] AC 531		United Kingdom	circa 1891	LexisNexis / Westlaw	439

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