Jarod Peter Hester and others v The Commissioner of Inland Revenue - SC 2/2005

Civil appeal - whether the Court of Appeal erred in concluding that the income of the Church of Jesus Christ of the Latter-day Saints benefit and superanuation plan was not exempt from tax as the plan was not a trust for charitable purposes within the meaning of s CB4 (1)(c) of the Income Tax Act 2004 - whether the principles set out in Presbyterian Church Fund of New Zealand v The Commissioner for Inland Revenue [1994] 3 NZLR 363 should be applied to the plan of the Mormon church - application of the New Zealand Bill of Rights Act 1990 and the Human Rights Act 1993 to the law of charities. CA 6/04 14 December 2004