Thursday, 25 September 2025
Learning Objectives:
- Analyse key New Zealand court decisions that have shaped the legal framework for charitable registration and deregistration
- Understand the tax implications of deregistration and anticipate potential reforms in 2026
Description
Attend and earn 1 CPD hour
* This interactive online recording includes questions and quizzes requiring critical thinking about the topics, so you have no annual limits to the number of points/hours you can claim with this format of learning. Please verify with your CPD rules
Court Judgments and Deregistration Decisions that have Shaped Charities Law and What's in Store for 2026
- Navigating the deregistration tax (section HR 12 of the Income Tax Act 2007)
- Key principles from case law:
- Re Greenpeace of New Zealand Incorporated [2014] NZSC 105
- Attorney General v Family First New Zealand [2022] NZSC 80
- Better Public Media Trust v Attorney-General [2023] NZCA 553
- World Gospel Bible College Charitable Trust v Commissioner of Inland Revenue [2024] NZHC 1232
- Charities Services and Inland Revenue practice, and the implications of any reform of the taxation of Charities
Presented by Andrew Ryan, Tax Partner, MinterEllisonRuddWatts
Chair
Dr. Juliet Chevalier-Watts, Associate Professor in Law, University of Waikato
Presenters
Andrew Ryan, Tax Partner, MinterEllisonRuddWatts
Andrew is a leading tax lawyer and chartered accountant, who is renowned for his tax advice and his representation of clients in contentious matters. Andrew provides prompt, clear and pragmatic advice to clients on their most important tax issues. He assists with all aspects of New Zealand tax laws, including with structuring businesses to be tax efficient and compliant from a New Zealand and cross-border perspective. He has advised at the highest level on many of New Zealand’s most complex transactions.
Dr Juliet Chevalier-Watts, PhD, PGCLT, LLM (Distinction), LLB(Hons), BA (Hons). Associate Professor in Law, Research Convenor and former Co-Director Waikato Public Law and Policy Research Unit
Juliet is a specialist in charity law, equity and trusts, and religious law. Juliet’s recent contributions to the literature includes the monographs "The Law of Religion in New Zealand" and the 2nd edition of the "Law of Charity" (with a 3rd edition on its way), and the OUP article "Advocating for the environment, charity law and Greenpeace: A New Zealand perspective". Juliet has authored 4 other books, several book chapters, numerous journal articles, as well as giving radio interviews and podcasts, and producing a number of commissioned reports.
