Q& A with our Chair –for the upcoming: Charities & NFPs: Taxation and Employment Law, Reform, Regulation and Risk. View full seminar agenda and register here.
Wednesday, 10 September 2025
1. On Sector-Wide Impact and Reform
From your perspective, what do you see as the most significant risk or challenge currently facing the charities and not-for-profit sector as a result of ongoing reforms?
The NZ Government discussions on potential tax changes for charities, which may be undertaken without sufficient evidence of the negative repercussions for the charities impacted.
2. On the Future of Charities Taxation
In your view, how might the proposed tax changes shift the traditional understanding of charitable purpose, especially around business income and donor control?
That charitable purpose is now determined by the Government as opposed to the law and such changes may occur at the whim of policy.
3. On Governance and Compliance
How do you interpret the new statutory duty under the Charities Amendment Act 2023 for reviewing governance procedures every three years? What practical impact will this have on boards?
As an apparent mandatory requirement, this may prove challenging for some entities where charity officers change frequently, and also where officers may not be clear how to undertake such an action. It also does not determine where such reviews should be recorded to ensure compliance with the Act. My recommendation would be that the reviews and the outcomes should be recorded at the regular meetings, or call an SGM to conduct a review.
4. On Court Decisions and Precedent
Several recent court decisions have reshaped how charitable purpose and advocacy are treated. Which cases do you believe have had the greatest influence, and why?
The significant cases in NZ are the Supreme Court decisions of Greenpeace in 2014 and Family First in 2022, as well as the Court of Appeal decision in Better Public Media Trust in 2023. Of note is also the High Court case of Greenpeace in 2020.
5. On Board and Leadership Responsibilities
With growing pressure on boards to manage employment and reputational risks, how can NFP leaders practically prepare for increased scrutiny from both regulators and the public?
Ensure full transparency with decision making, and make sure that decisions are made objectively and with full compliance with the law.
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