Hit with tax ruling

which makes the donations worth roughly $1.7m a year.

Otago University student Dallin McLaughlin completed his mission in the Philippines from December 2015 to November 2017.

He raised $2000 of the $9000 required for the mission by working odd jobs. His parents missionary work was an integral part of the Mormon church.

‘‘It is almost a rite of passage to do your missionary service,’’ he said.

‘‘There is strong pressure for their own families to help their overseas missions. It is assumed that the families will underwrite the costs.’’

A spokeswoman for the IRD could not provide details of the case because it was still in the appeal period and it could not comment on individual tax matters.

She said the tax rule change was not a ‘‘general policy or legislative change’’.

‘‘Whether a payment is a charitable gift and eligible for donation tax credit claims is assessed on a case by case basis,’’ she said.

‘‘It’s important all taxpayers pay their fair share and it’s the commissioner’s duty to protect and enhance the integrity of the tax system.’’

She could not provide figures on how much the IRD spent defending the case because it ‘‘would take time to collate and I’m still not sure we would be able to release the information.’’

Uni student Dallin McLaughlin, left, has completed his mission as has, above right, ex Tall Black Paora Winitana. Samoan league international Young Tonumaipea, below, will go on his at the end of the year, and league star Krisnan Inu pulled out of his at the 11th hour.