The Court of Appeal found that the High Court Judge was correct when she concluded that payments made by a missionary’s sibling and other more distant relatives, as well as unrelated members of the Church of Jesus Christ of Latter-Day Saints were gifts for the purposes of s LD 1(1) of the Income Tax Act 2007.
The Court of Appeal found that the High Court Judge erred in concluding payments made by a missionary, their parents, guardians or grandparents were not gift. The Court of Appeal determined these payments were also gifts, making the payers eligible for donation tax credits.
Case: The Church of Jesus Christ of Latter-Day Saints Trust Board and Coward vs. Commissioner of Inland Revenue [2020] NZCA 143
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