Schedule 32 Recipients of charitable or other public benefit gifts

ss DB 41, DV 12, LD 3, YA 1

ADC Incorporated (Aotearoa Development Cooperative)

Adullam Humanitarian Aid Trust

Adventist Development and Relief Agency

African Enterprise (New Zealand) Aid and Development Fund

Against Malaria Foundation (New Zealand)

Akha Rescue Ministry Charitable Trust

Alhay Buhay Foundation Trust

Amnesty International

Astha Childrens Home (Nepal/New Zealand)

Bangladesh Flood Appeal Trust

Books for Africa

Books for Cambodia Trust

Byond Disaster Relief New Zealand

Cambodia Trust (Aotearoa-New Zealand)

Caritas Aotearoa-New Zealand

Channel 2 Cyclone Aid for Samoa

Cheboche Area Trust Incorporated

Child Rescue Charitable Trust

Childfund New Zealand Limited

Children of the Light

Christian Blind Mission International (New Zealand)

Christian World Service

Circuit International

Community Action Overseas (Oxfam NZ)

CORSO (Incorporated)

Cry for the World Foundation New Zealand Humanitarian Aid Fund

Cure Kids

Cyclone Ofa Relief Fund

Cyclone Val Relief Fund

Deepavali Charitable Trust

DIPS’N Charitable Trust (International)

Effective Altruism NZ Charitable Trust

Educational Aid for International Development Trust Board

Every Home Global Concern Incorporated

Face Nepal Charitable Trust Board New Zealand

First Steps Himalaya

Flame Cambodia

Flow Foundation

Flying for Life Charitable Trust

Forgotten Sherpas of Nepal

Fountain of Peace Children’s Foundation New Zealand

Four Sherpa Trust

Fund for Timor

GC Aid

Global Development Group Limited

Global Hope

Good Trust

Greater Mekong Subregion Tertiary Education Consortium Trust

Habitat for Humanity New Zealand Limited

Hagar Humanitarian Aid Trust

Hamlin Charitable Fistula Hospitals Trust

Help a Child Foundation New Zealand

Himalayan Trust

Hope Foundation Development Trust

Hope International Charitable Trust

Hornsby Pacific Education Trust

INF Humanitarian Aid Trust

Ingwavuma Orphan Trust Fund of New Zealand

International Christian Aid (ICA)

International Needs Humanitarian Aid Trust

Jasmine Charitable Trust No 2

Kailakuri Health Care Project – New Zealand Link

Karunai Illam Trust

Kyrgyzstan New Zealand Rural Trust

L Women of Africa Fund

LIFT International

Limbs 4 All Charitable Trust

Marama Global – Education

Marama Global – Health

Médecins Sans Frontières New Zealand Charitable Trust

Medicine Mondiale

Mercy Mission of New Zealand Trust Board

Mercy Ships New Zealand

Microdreams Foundation New Zealand Humanitarian Trust

Mission Without Borders (NZ), Humanitarian Aid Account

Mobility Equipment for the Needs of Disabled Trust

Namibian Educational Trust

Nelson Mandela Trust (New Zealand)

New Zealand Disaster Assistance Response Team Trust

New Zealand Good Samaritan Heart Mission to Samoa Trust

New Zealand Jesuits in India Trust

New Zealand Red Cross Incorporated

New Zealand Sports Foundation (Incorporated)

NZ-Iraqi Relief Charitable Trust

New Zealand Viet Nam Health Trust

NPH New Zealand Charitable Trust

Nyingje Trust

OneSight New Zealand

Open Home Foundation International Trust

Operation Hope (Aid Ship to Africa)

Operation Restore Hope Charitable Trust

Operation Vanuatu Charitable Trust

Orphans Aid International Charitable Trust

Orphans of Nepal

Orphans Refugees and Aid (ORA International) of NZ Charitable Trust

Plan New Zealand

“Raphael” (The Ryder-Cheshire Foundations of New Zealand)

Register of Engineers for Disaster Relief New Zealand

RNZWCS Limited

Ruel Foundation

Rwenzori Special Needs Foundation (NZ)

Sampoerna Foundation Limited

Save the Children New Zealand (and its branches)

School Aid: Global Partnerships Through Schools

ShelterBox New Zealand Charitable Trust

Siphala Foundation

Solomon Outreach Society

So They Can

SpinningTop Trust

Sport and Recreation New Zealand

St Columban’s Mission Society Trust Board

St Stanislas Charitable Trust of New Zealand

Surf Aid International Incorporated

Te Tuao Tawahi: Volunteer Service Abroad Incorporated

Tender Trust

The Band Aid Box

The Bouganville Library Trust

The Branch Foundation

The Cambodia Charitable Trust

The Commonwealth Foundation

The Evangelical Alliance Relief Fund (TEAR Fund)

The Fred Hollows Foundation (NZ)

The Food Bank of New Zealand

The Hillary Himalayan Foundation

The Hunger Project New Zealand

The Leprosy Mission New Zealand Incorporated

The Mutima Charitable Trust

The New Zealand Council of the Ramabai Mukti Mission Trust Board

The New Zealand Rotary Clubs Charitable Trust

The New Zealand Society for the Intellectually Handicapped (Incorporated)

The Norman Kirk Memorial Trust Fund

The Pacific Leprosy Foundation

The Palestine Children’s Relief Fund Charitable Trust

The Serious Road Trip Charitable Trust

The Sir Edmund Hillary Trust

The Sir Walter Nash Vietnam Appeal

The Unions Aotearoa International Development Trust

The United Nations International Children’s Emergency Fund (UNICEF)

The Winston Churchill Memorial Trust

Together for Uganda

Tony McClean Nepal Trust

Toraja Rural Development Charitable Trust

Triyog Himalaya Trust

UNHCR (United Nations High Commissioner for Refugees)

Valehead Community Health Centre Trust

Water for Survival

Waterharvest Trust

World Vision of New Zealand (Incorporated)

Youth Education and Training Initiatives (YETI) Nepal Trust

Zimbabwe Rural Schools Library Trust

Zonta International District 16 (New Zealand) Charitable Trust

Schedule 32 ADC Incorporated (Aotearoa Development Cooperative): inserted (with effect on 20 June 2014), on 24 February 2016, by section 240(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 Adullam Humanitarian Aid Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 Against Malaria Foundation (New Zealand): inserted, on 29 March 2018 (with effect on 3 July 2008), by section 256(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Schedule 32 Aotearoa Development Cooperative: repealed (with effect on 1 April 2015), on 24 February 2016, by section 240(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 Astha Childrens Home (Nepal/New Zealand): inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Bicycles for Humanity, Auckland: repealed (with effect on 3 December 2015), on 30 March 2017, by section 297(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Books for Cambodia Trust: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Bright Hope International Trust: repealed, on 6 October 2009, by section 589(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Schedule 32 Byond Disaster Relief New Zealand: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Schedule 32 Cambodia Trust (Aotearoa-New Zealand): inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Child Rescue Charitable Trust: inserted, on 29 March 2018 (with effect on 11 August 2017), by section 256(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Schedule 32 Childfund New Zealand Limited: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Schedule 32 Children of the Light: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Children on the Edge (NZ) Trust: repealed (with effect on 28 March 2011), on 24 February 2016, by section 240(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 Christian Children’s Fund of New Zealand Limited (CCFNZ): repealed, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Schedule 32 Circuit International: inserted (with effect on 10 April 2016), on 18 March 2019, by section 291(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Cure Kids: inserted (with effect on 1 April 2010), on 7 September 2010 (applying for the 2010–11 and later income years), by section 124(1) of the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver, and Remedial Matters) Act 2010 (2010 No 109).

Schedule 32 Deepavali Charitable Trust: inserted, on 1 April 2013 (applying for the 2013–14 and later income years), by section 168(1)(b) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Schedule 32 Destiny Rescue Charitable Aid Trust: repealed, on 29 March 2018 (with effect on 11 August 2017), by section 256(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Schedule 32 Education Aid for International Development Trust Board: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Schedule 32 Effective Altruism NZ Charitable Trust: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Every Home Global Concern Incorporated: inserted, on 1 April 2015 (applying for the 2015–16 and later income years), by section 149(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Schedule 32 Face Nepal Charitable Trust Board New Zealand: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 First Steps Himalaya: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Flame Cambodia: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Flow Foundation: inserted (with effect on 4 September 2018), on 18 March 2019, by section 291(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Flying for Life Charitable Trust: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Schedule 32 Forgotten Sherpas of Nepal: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Fountain of Peace Children’s Foundation New Zealand: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Fund for Timor: inserted, (with effect on 1 April 2013 and applying for the 2013–14 and later income years), on 17 July 2013, by section 105(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Schedule 32 GC Aid: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Global Development Group Limited: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Global Hope: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Schedule 32 Good Trust: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Hagar Humanitarian Aid Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 Hamlin Charitable Fistula Hospitals Trust: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Schedule 32 Himalayan Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 Hope Foundation Development Trust: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Schedule 32 Hope International Charitable Trust: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Schedule 32 Hornsby Pacific Education Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 INF Humanitarian Aid Trust: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Ingwavuma Orphan Trust Fund of New Zealand: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Schedule 32 International Needs Humanitarian Aid Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 Jasmine Charitable Trust No 2: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Schedule 32 Kailakuri Health Care Project – New Zealand Link: inserted, on 1 April 2014 (applying for the 2014–15 and later income years), by section 129(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).

Schedule 32 Kyrgyzstan New Zealand Rural Trust: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Schedule 32 L Women of Africa Fund: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Schedule 32 LIFT International: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Limbs 4 All Charitable Trust: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Schedule 32 Marama Global – Education: inserted, on 1 April 2014 (applying for the 2014–15 and later income years), by section 129(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).

Schedule 32 Marama Global – Health: inserted, on 1 April 2014 (applying for the 2014–15 and later income years), by section 129(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).

Schedule 32 Médecins Sans Frontières New Zealand Charitable Trust: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Schedule 32 Mercy Mission of New Zealand Trust Board: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Mercy Ships New Zealand: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 Microdreams Foundation New Zealand Humanitarian Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Namibian Educational Trust: inserted, on 1 April 2015 (applying for the 2015–16 and later income years), by section 149(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).

Schedule 32 New Zealand Disaster Assistance Response Team Trust: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Schedule 32 New Zealand Good Samaritan Heart Mission to Samoa Trust: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Schedule 32 New Zealand Red Cross Incorporated: inserted (with effect on 14 December 1993), on 30 March 2017, by section 297(1)(a) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 NPH New Zealand Charitable Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Nyingje Trust: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 NZ-Iraqi Relief Charitable Trust: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(c) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Schedule 32 OneSight New Zealand: inserted, (with effect on 1 April 2013 and applying for the 2013–14 and later income years), on 17 July 2013, by section 105(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Schedule 32 Operation Restore Hope Charitable Trust: inserted, on 1 April 2008, by section 559 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Schedule 32 Orphans Aid International Charitable Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 Orphans of Nepal: inserted, on 1 April 2013 (applying for the 2013–14 and later income years), by section 168(1)(c) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Schedule 32 Orphans Refugees and Aid (ORA International) of NZ Charitable Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Partners Relief and Development NZ: repealed (with effect on 10 April 2016), on 18 March 2019, by section 291(3) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Queen Elizabeth II Diamond Jubilee Trust: repealed, on 1 April 2014, by section 168(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Schedule 32 RNZWCS Limited: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(d) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Schedule 32 Ruel Foundation: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(e) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Schedule 32 Rwenzori Special Needs Foundation (NZ): inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 School Aid: Global Partnerships Through Schools: inserted, on 1 April 2013 (applying for the 2013–14 and later income years), by section 168(1)(e) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).

Schedule 32 ShelterBox New Zealand Charitable Trust: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 Siphala Foundation: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Solomon Outreach Society: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 So They Can: inserted (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on 24 February 2016, by section 240(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 SpinningTop Trust: inserted (with effect on 28 March 2011), on 24 February 2016, by section 240(4) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Schedule 32 St Columban’s Mission Society Trust Board: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Talkingtech Foundation Trust: repealed (with effect on 4 September 2018), on 18 March 2019, by section 291(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Talkingtech Foundation Trust: inserted (with effect on 1 April 2018), on 18 March 2019, by section 291(1) (and see section 291(4) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Schedule 32 Te Tuao Tawahi: Volunteer Service Abroad Incorporated: inserted, on 21 December 2010, by section 139(1)(a) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Schedule 32 Tender Trust: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Schedule 32 The Band Aid Box: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Schedule 32 The Bouganville Library Trust: inserted, on 1 April 2011 (applying for the 2011–12 to 2016–17 tax years), by section 139(1)(b) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Schedule 32 The Branch Foundation: inserted, on 1 April 2011 (applying for the 2011–12 to 2016–17 tax years), by section 139(1)(c) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Schedule 32 The Cambodia Charitable Trust: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(f) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Schedule 32 The Destitute Children’s Home, Pokhara, Charitable Trust: repealed (with effect on 1 April 2013), on 30 March 2017, by section 297(2)(a) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 The Hunger Project New Zealand: inserted, (with effect on 1 April 2013 and applying for the 2013–14 and later income years), on 17 July 2013, by section 105(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).

Schedule 32 The Mutima Charitable Trust: inserted, on 1 April 2011 (applying for the 2011–12 to 2016–17 tax years), by section 139(1)(d) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Schedule 32 The Palestine Children’s Relief Fund Charitable Trust: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Schedule 32 The Red Cross Society Incorporated: repealed (with effect on 14 December 1993), on 30 March 2017, by section 297(1)(b) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 The Unions Aotearoa International Development Trust: inserted, on 1 April 2012 (applying for the 2012–13 and later tax years), by section 138(1)(g) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Schedule 32 The Volunteer Service Abroad (Incorporated): repealed, on 21 December 2010, by section 139(1)(e) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Schedule 32 The World Swim for Malaria Foundation (New Zealand): repealed, on 29 March 2018 (with effect on 3 July 2008), by section 256(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Schedule 32 Tony McClean Nepal Trust: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).

Schedule 32 Toraja Rural Development Charitable Trust: inserted (with effect on 1 April 2016 and applying for the 2016–17 and later income years), on 30 March 2017, by section 297(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Triyog Himalaya Trust: inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Schedule 32 UNHCR (United Nations High Commissioner for Refugees): inserted, on 6 October 2009, by section 589(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Schedule 32 Youth Education and Training Initiatives (YETI) Nepal Trust: inserted (with effect on 1 April 2013), on 30 March 2017, by section 297(2)(b) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Schedule 32 Zimbabwe Rural Schools Library Trust: inserted, on 29 March 2018 (with effect on 1 April 2017 and applying for the 2017–18 and later income years), by section 256(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).