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CSUM 21/04
02 Feb 2021
30 Sep 2020
Appeal Status
No right of appeal

Supreme Court dismisses the Commissioner’s application for leave to appeal determination of “gift” for donation tax credit purposes

The Commissioner applied to the Supreme Court for leave to appeal the decision of the Court of Appeal that payments made by missionaries, their parents, grandparents, legal guardians, friends and members of the church community/ward to the Church of Jesus Christ of Latter-day Saints Trust Board (the Board) to support overseas missionaries were all gifts entitling the taxpayers to donation tax credits pursuant to section LD 1 of the Income Tax Act 2007. 

The Supreme Court declined to grant the Commissioner’s leave application.

Tax Information Bulletin Vol 33 No 1 - February 2021

Commissioner of Inland Revenue v Church of Jesus Christ of Latter-Day Saints Trust Board and Coward [2020] NZSC 102
Legal terms
Application for leave to appeal, General or public importance

Senior Court Act 2016, s 74(1) and (2)(a) and (c)