High Court allows leave to appeal and orders backdating of charities reregistration

Otaraua Hapū Management Committee Incorporated (Otaraua) sought leave to appeal out of time against its deregistration for failure to file annual returns and against the limited backdating of its re-registration. The High Court declined leave in respect of the deregistration, finding no error and a lengthy unexplained delay, but granted leave in respect of the backdating decision. The Court exercised its broad power under s 61 of the Charities Act 2005 (the Act) to backdate re-registration to avoid deregistration tax consequences.