Maka v Toailoa - [2025] NZCA 261

IN THE COURT OF APPEAL OF NEW ZEALAND

I TE KŌTI PĪRA O AOTEAROA

CA255/2024
CA428/2024
[2025] NZCA 261

BETWEEN	SALETAULUA CHARLES FAAMANATU MAKA AND TONGA SEINI FATA AS TRUSTEES OF THE SAMOAN INDEPENDENT SEVENTH DAY ADVENTIST PROPERTY TRUST Appellants
AND	SIAOSI DAVID SOOTAGA TOAILOA First Respondent
FEU SEUMAALII Second Respondent
PENIATA SAUNIA Third Respondent
ATTORNEY-GENERAL Fourth Respondent
SAMOAN INDEPENDENT SEVENTH DAY ADVENTIST CHURCH (SISDAC) AKA REMNANT CHURCH OF THE LIVING GOD Fifth Respondent

Hearing:	8 October 2024
Court:	Hinton, Brewer and Osborne JJ
Counsel:	J D McBride, R C Woods and S E Cameron for Appellants B O’Callahan and R J Warren for First, Second and Third Respondents D L Harris and A A A Ghandour for Fourth Respondent M K Mahuika and T N Hauraki for Fifth Respondent
Judgment:	19 June 2025 at 3 pm

JUDGMENT OF THE COURT

A The appeal in CA255/2024 is dismissed, except to the extent the order at [1](c) of the High Court Result Judgment is amended to read:

(a)that the applicants shall be reimbursed by way of payment from the assets of SISDAC, and if no such assets are available then the SISDA Property Trust, for their legal costs (“the costs”), incurred in commencing and pursuing the main proceeding and the interim orders application, including the costs of and incidental to this application.
(b)the applicants’ entitlement to reimbursement will arise when:

(i)the applicants’ solicitors have rendered invoices to SISDAC and to the SISDA Property Trust; and, in addition

(ii)the applicants’ senior counsel has certified the costs:

1. have been incurred in relation to the proceedings declared reasonable and appropriate by these orders; and
2.are in fact fair and reasonable having regard to the nature of attendances undertaken; and, in addition

(iii) an Associate Judge of this Court, upon presentation of the information at (b)(i) and (ii) above has approved the costs as fair and reasonable.

BThe appeal in CA428/2024 is allowed to the extent the orders appointing Andrew McKay as manager of the Samoan Independent Seventh Day Adventist Property Trust and of the Samoan Independent Seventh Day Adventist Church and making directions in relation to his appointment are quashed.

CIn CA428/2024 the order whereby the preservation order currently in place was to remain in place pending the manager’s first report to the Court is varied to the extent of deleting the words “pending the manager’s first report to the Court” and inserting the words “until further order of the Court or agreement of the Parties”.

DCosts and disbursements of both appeals are reserved.

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REASONS OF THE COURT

(Given by Osborne J)

TABLE OF CONTENTS

Introduction

Structure of this judgment

The substantive applicants

Pastor Toailoa

Feu Seumaalii and Peniata Saunia

Charitable trusts, incorporated boards, registered charities and Charities Services

The incorporation and registration of the Trusts

Purposes of the Trusts

The “World Committee”

Management of the Trusts 2013 to 2021

Overview

Events: 2013 to 2021

The 2021 Bitcoin investment

The Māngere Church building project (the Church Build)

Aftermath of the deregistration…

Grounds of appeal

[14] The appellant contends that the primary judge erred in finding that the respondent had discharged the onus of establishing the matters required under the relevant provision.

[15] It was submitted that his Honour failed to give adequate weight to the evidence of the second witness, and that the findings of fact were not reasonably open on the material before the Court.

[16] The respondent, for its part, submits that no error is disclosed, and that the conclusions reached were well within the range of outcomes available to the primary judge.

Consideration

[17] It is convenient to deal first with the question of construction, as the resolution of that issue informs the remaining grounds advanced by the appellant.

[18] For the reasons that follow, we are of the view that the appeal should be allowed in part and the matter remitted for further determination.

Continue reading Maka v Toailoa

Details

AGLC: Maka v Toailoa [2025] NZCA 261
Case: [2025] NZCA 261
Decision Date: 19 June 2025 at 3 pm

CaseChat Overview and Summary

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In Maka v Toailoa, the Court of Appeal of New Zealand heard two appeals concerning orders made by the High Court in relation to the administration of two charitable trusts: the Samoan Independent Seventh Day Adventist Church (SISDAC) and the Samoan Independent Seventh Day Adventist Property Trust (SISDA Property Trust). The first appeal, CA255/2024, was against a judgment declaring it reasonable and appropriate for the substantive applicants to commence proceedings and seek interim orders, and ordering the applicants' reasonable legal costs to be met from SISDAC's or the SISDA Property Trust's assets. The second appeal, CA428/2024, challenged the decision appointing a manager of the Trusts and the continuation of an interim preservation order. The substantive applicants, former trustees of SISDAC, sought orders for the removal and replacement of trustees, interim orders appointing a receiver and restraining disposition of trust property, and reimbursement of their legal costs. The appellants, current trustees of the SISDA Property Trust, challenged the substantive applicants' standing and the appropriateness of the orders. The Court of Appeal dismissed the first appeal, CA255/2024, but amended the order for reimbursement of legal costs. The Court allowed the second appeal, CA428/2024, quashing the orders appointing a manager and varying the preservation order to remain in place until further order of the Court or agreement of the Parties. Costs and disbursements of both appeals were reserved.

Orders