IRD begins liquidation of Destiny Church connected organisations

The Inland Revenue Department (IRD) has begun the process to liquidate two groups tied to Destiny Church after long-running tax and registration problems. One group has already been placed into liquidation and the second will go before the High Court in December.

Te Hahi O Nga Matamua was placed into liquidation after an IRD application lodged in August. A High Court judge confirmed the order on November 7. Records list Jennifer Marshall, an assistant to Destiny Church Leader Brian Tamaki, as director of the company.

Advertisement
    
    This ad is not available right now due to a network issue or pending review with the Google Advertisement Network. Please check back later.
  
    Advertisement
    Why this ad?
      
        Advertising revenue keeps articles from thisquality free to read. Ads are personalised by Google, not us. Thank you for your support! 🎉

The trust was deregistered after repeatedly failing to file mandatory financial reporting and annual returns required under the Charities Act.

Whakamana International Trust faces a similar process next month. It once operated under the name Destiny International Trust before a change approved by Marshall. IRD seeks liquidation for this trust as well, with a hearing set for December.

It was removed from the Charities Register due to ongoing non-compliance with reporting requirements and failures to submit required documentation.

Both groups lost their place on the Charities Register after repeated failures to meet reporting rules. They stepped away from Destiny Church in early 2022 when charity status ended and have been winding down operations since.

Advertisement
    
    This ad is not available right now due to a network issue or pending review with the Google Advertisement Network. Please check back later.
  
    Advertisement
    Why this ad?
      
        Advertising revenue keeps articles from thisquality free to read. Ads are personalised by Google, not us. Thank you for your support! 🎉

While Destiny Church continued operating through other associated structures, the two former charitable bodies were left without the legal protections and tax exemptions previously relied upon to sustain their activities.

In the months that followed, both trusts appear to have struggled to meet outstanding obligations, prompting the IRD to initiate action. IRD states that liquidation is used when tax debt remains unpaid and agreements are not met or a group continues to operate while unable to meet financial obligations.

This places increased scrutiny on the remaining organisations within the wider Destiny structure. Financial disclosures for related entities have previously signalled budget deficits and rising operating pressures, raising questions about the long-term sustainability of the network. Despite this, property holdings and other assets appear to remain under the control of associated bodies, shielding them from the immediate consequences of liquidation.

A High Court ruling next month will determine whether Whakamana International Trust follows Te Hahi O Nga Matamua into compulsory liquidation.

The outcome may influence how charities law is enforced when faith-based groups engage in political advocacy while failing to meet financial governance standards.

Support Brief Banner

Keep independent journalism going.

We are independent and committed to bringing authentic reporting to the people.

thisquality is built for the people and powered by their support. People like you reading this free article help us remain a strong and independent platform within New Zealand's media landscape.

Advertisement
    
    This ad is not available right now due to a network issue or pending review with the Google Advertisement Network. Please check back later.
  
    Advertisement
    Why this ad?
      
        Advertising revenue keeps articles from thisquality free to read. Ads are personalised by Google, not us. Thank you for your support! 🎉

I'd like to donate

About thisquality

Advertisement

Advertisement Why this ad? Advertising revenue keeps articles from thisquality free to read. Ads are personalised by Google, not us. Thank you for your support! 🎉