In this case, the applicant, having been deregistered as a charity, successfully appealed Charity Services’ decision not to backdate its re-registration to the date of the original deregistration. The effect of that relief was to avoid liability for tax under s HR 12 of the Income Tax Act 2007. The decision demonstrates that a discretion exists and, in an appropriate case, will be exercised by the Court in favour of the taxpayer.
Otaraua Hapu Management Committee Incorporated v CIR
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