Charities and Donee Organisations - Part 2 Donee Organisations
This statement outlines the tax treatment and obligations that apply to charities and donee organisations and how the Commissioner will apply the relevant legislation.
The statement is in two parts that together make up OS 22/04: Charities and Donee Organisations. The two parts are Part 1: Charities and Part 2: Donee organisations. Each statement is accompanied by a fact sheet.
This statement is in the Tax Information Bulletin Vol 34 No 10, November 2022.
Charitable Trusts Act 1957, s 61B
Charities Act 2005, s 5 (“charitable purpose”)
Education and Training Act 2020, part 3 (subpart 5), part 4 (subparts 3 and 4)
Income Tax Act 2007, ss BG 1, CW 42B, CX 25, DB 41, DV 12, GB 55, LD 1, LD 3, LD 4 to LD 8, RM 10, YA 1 (“donee organisation”, “charitable purpose”, “company”), schedule 32
Incorporated Societies Act 1908
Incorporated Societies Act 2022
Tax Administration Act 1994, ss 3 (“disputable decision”), 41A, part 5A, 108, 120VD, part 8A, 173T
A-G v Brown [1917] AC 393 (PC)
A-G v Family First NZ [2022] NZSC 80
A-G v NZ Insurance Co Ltd [1937] NZLR 33 (PC)
Australian Council of Social Service Inc v Commissioner of Pay-roll Tax 85 ATC 4,235
Case T50 (1998) 18 NZTC 8,346 (TRA)
Catherine Smith (deceased), Re: Campbell v NZ Insurance Co Ltd [1935] NZLR 299 (CA)
Church of Jesus Christ of Latter-day Saints Trust Board and Coward v CIR (2020) NZCA 143
CIR v Roberts [2019] NZCA 654
Commissioner of Pay-Roll Tax v Cairnmillar Institute 92 ATC 4,307
FCT v Royal Society for the Prevention of Cruelty to Animals Queensland Inc 92 ATC 4,441
Greenpeace of NZ Inc, Re [2014] NZSC 105, [2015] 1 NZLR 169
Hallé Concerts Society v Revenue and Customs Commissioners [2016] UKFTT 294
Kitchener-Waterloo and North Waterloo Humane Society v City of Kitchener [1973] 1 OR 490
Knowles, Re: Brown v Knowles [1916] NZLR 83 (CA)
MacDuff, Re [1895-99] All ER Rep 154
Maughan v FCT (1942) 66 CLR 388 (HCA)
Mines Rescue Board of New South Wales v FCT (2000) ATC 4191
Molloy v CIR [1981] 1 NZLR 688 (CA)
Northern Land Council v Commissioner of Taxes (NT) (2002) ATC 5,117
Northern NSW Football Ltd v Chief Commissioner of State Revenue [2011] NSWCA 51
Residence “Joie de Vivre” Inc v Niagara Falls (City) [1994] OJ No 749
Rotary International v Commissioners of Customs & Excise [1991] VATTR 177
Trustees of the Indigenous Barristers’ Trust (2002) ATC 5,055
Wilson v Flowers 58 NJ 250 (1971)