Mansell - Haparangi A4 (2005) 288 Rotorua MB 9 (288 ROT 9) [pdf, 808 KB]
...of education, relief of poverty, promotion of health and maintenance of culture amongst Ngati Wahiao." It must now be considered that descent based tribal trusts are public enough in nature to be charitable given the decision of the Court of Appeal in Latimer v Commissioner of Inland Revenue [2002] 3 NZLR 195 (per Blanchard J at p208). By the terms of clause 2.4, preference is to be given to the owners and former owners of Haparangi A4 and their descendants, but this does not defea...