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dc.contributor.authorChevalier-Watts, Julieten_NZ
dc.date.accessioned2015-10-19T22:13:54Z
dc.date.available2014en_NZ
dc.date.available2015-10-19T22:13:54Z
dc.date.issued2014en_NZ
dc.identifier.citationChevalier-Watts, J. (2014). Case Comment: Re Greenpeace of New Zealand Inc. Waikato Law Review, 22, 179–182.en
dc.identifier.issn1172-9597en_NZ
dc.identifier.urihttps://hdl.handle.net/10289/9682
dc.description.abstractThis 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”
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.publisherTe Piringa - Faculty of Law, University of Waikatoen_NZ
dc.relation.urihttp://www.waikato.ac.nz/law/research/waikato_law_review
dc.rightsThis is an accepted version of an article published in the journal: Waikato Law Review. Used with permission.
dc.titleCase Comment: Re Greenpeace of New Zealand Incen_NZ
dc.typeJournal Article
dc.relation.isPartOfWaikato Law Reviewen_NZ
pubs.begin-page179
pubs.elements-id119589
pubs.end-page182
pubs.publication-statusPublisheden_NZ
pubs.volume22en_NZ


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