Research Commons
      • Browse 
        • Communities & Collections
        • Titles
        • Authors
        • By Issue Date
        • Subjects
        • Types
        • Series
      • Help 
        • About
        • Collection Policy
        • OA Mandate Guidelines
        • Guidelines FAQ
        • Contact Us
      • My Account 
        • Sign In
        • Register
      View Item 
      •   Research Commons
      • University of Waikato Research
      • Law
      • Law Papers
      • View Item
      •   Research Commons
      • University of Waikato Research
      • Law
      • Law Papers
      • View Item
      JavaScript is disabled for your browser. Some features of this site may not work without it.

      Case Comment: Re Greenpeace of New Zealand Inc

      Chevalier-Watts, Juliet
      Thumbnail
      Files
      Case Comment Greenpeace Supreme Court.pdf
      Accepted version, 53.03Kb
      Link
       www.waikato.ac.nz
      Find in your library  
      Citation
      Export citation
      Chevalier-Watts, J. (2014). Case Comment: Re Greenpeace of New Zealand Inc. Waikato Law Review, 22, 179–182.
      Permanent Research Commons link: https://hdl.handle.net/10289/9682
      Abstract
      This has been a much awaited decision and marks the end of a long journey with regard to matters relating to political activities and charitable trusts, as well as considering illegal activities and charitable purpose. For a charity to be recognised as charitable at law in New Zealand, and thus take advantage of the fiscal and social benefits of this recognition, an entity must apply to the Department of Internal Affairs – Charities1 to register as charity. An entity must demonstrate that it falls under one of the four heads of charity, which find their history in the seminal case of The Commissioners for Special Purposes of the Income Tax v Pemsel2 and now s 5(1) of the Charities Act 2005, which states:

      “In this Act, unless the context otherwise requires, charitable purpose includes every charitable purpose, whether it relates to the relief of poverty, the advancement of education or religion, or any other matter beneficial to the community”
      Date
      2014
      Type
      Journal Article
      Publisher
      Te Piringa - Faculty of Law, University of Waikato
      Rights
      This is an accepted version of an article published in the journal: Waikato Law Review. Used with permission.
      Collections
      • Law Papers [301]
      Show full item record  

      Usage

      Downloads, last 12 months
      40
       
       

      Usage Statistics

      For this itemFor all of Research Commons

      The University of Waikato - Te Whare Wānanga o WaikatoFeedback and RequestsCopyright and Legal Statement