Ruwhiu v Commissioner of Inland Revenue - Maunga Hikurangi Kaporeihana (2016) 143 Taitokerau MB 159 (143 TTK 159) [pdf, 219 KB]
...resolution for their incorporation under this Part; or (b) in any case to which paragraph (a) does not apply, the court is satisfied that the owners of not less than 15% of the aggregate shares in each area of land (or their trustees in the case of disability) consent to the making of the order. (3) An order incorporating any owners under this Part may be made in respect of the whole area of the land owned in common by the owners or in respect of any defined part of it. (4) The...