30 January 2025

Faith

In R v Struhs [2025] QSC 10 the Supreme Court has found that numerous defendants are guilty of manslaughter of a child as part of the expression of their faith, which included expectations that the child would undergo resurrection. 

The judgment states 

After the Crown opening at the commencement of the trial, I invited all accused to make an opening statement. Only one accused spoke, although he purported to speak on behalf of all. That was Brendan Stevens, the spiritual leader of a small, home-based Church of which each other accused was a member at the time of Elizabeth’s death. He asserted, amongst other things, that the trial was “just a religious persecution”, that the accused did not “have any particular care” amongst themselves how they were judged by the court and that they did not “come to fight the charge”. Despite that, most accused progressively engaged in one way or another with the trial process and, by its conclusion, all 14 accused stood to address the court. Their addresses occupied a whole sitting day on the last day of trial and most accused advanced submissions to the effect that he or she should be acquitted of any wrongdoing. ... 

Until her death, Elizabeth Rose Struhs was a vibrant, happy child with, of course, her whole life ahead of her. She left a lasting impression on many with whom she came into contact on the outside, whether through her schooling or during the treatment and control of a medical condition she was first diagnosed with in 2019 – Type 1 diabetes. It cannot be doubted that she was lovingly cared for in almost every way by her parents, Jason and Kerrie Struhs , or that she was adored by every member of the Church including all other accused. However, due to a singular belief in the healing power of God which, to the minds of her parents and the other members of the Church left no room for recourse to any form of medical care or treatment, she was deprived of the one thing that would most definitely have kept her alive – insulin. Her death was inevitable once the administration of that drug was abandoned and when, encouraged and supported by the other accused, her parents refused to seek any medical assistance in the days and nights which followed until her death. ... 

The Crown case against all accused was premised on the duty owed under the law by Jason and Kerrie Struhs to provide Elizabeth with such medical care and treatment as was necessary for the preservation of her life. Each had been previously dealt with by the courts for failing to do so. Each, the Crown contended, failed to do so again with the inevitable consequence that Elizabeth died. 

[22] All accused, except for Jason Struhs , held to a fervent belief in the healing power of God of the kind already mentioned, that is to say, a belief that left no room for recourse to any form of medical care or treatment. This was a core belief of the Church, and no suggestion was made by the Crown that it was not genuinely held by its members. However, the Crown alleged that, when Jason Struhs joined the Church after 17 years of staunch opposition, he was persuaded by all other accused to adopt, and then act on, that core belief with the consequence that he ceased the administration of insulin to Elizabeth and, further, that they aided him through encouragement and support not to resume insulin or to seek any other form of medical care or treatment for her in the intervening days and nights before she died. 

[23] In the cases against Jason Struhs and Brendan Stevens, the Crown maintained that, not only was each criminally responsible for Elizabeth’s death, but they acted in circumstances where they were recklessly indifferent to human life. This was because, it was alleged, both knew that, by ceasing insulin and shunning any other form of medical intervention, Elizabeth would probably die. Each was accordingly said to be guilty of murder because they acted (or omitted to act) with reckless indifference to Elizabeth’s life. 

[24] The case against Kerrie Struhs for manslaughter was based on her refusal to fulfill the duty owed by her to provide Elizabeth with such medical care and treatment as was necessary for the preservation of her life. 

[25] All other accused were said to be criminally responsible for Elizabeth’s death because, by their words and actions of encouragement and support, they both counselled and aided the unlawful killing of Elizabeth by intentionally encouraging Jason Struhs to cease providing insulin as well as medical care and treatment to Elizabeth, and by intentionally supporting his choice to continue to do so. This, it was said, amounted to manslaughter. ... 

Reference has already been made to the opening statement delivered by Brendan Stevens. He emphasised that all accused were within their “rights to believe in the Word of God completely” and that they had chosen to “follow God”, echoing remarks made by Kerrie Struhs in her closing address to the jury at her trial in 2021. Mr Stevens asserted that the prosecution against all accused was a prosecution for believing in God. 

[27] By the end of the trial, all accused continued to maintain the position that they were entitled to their particular belief in the healing power of God, even if that conflicted with the laws of the world. However, in addition, many accused submitted they played no role in the decision Jason Struhs made to cease the administration of insulin to Elizabeth. Similarly, it was submitted they played no role in Mr Struhs ’ choice not to resume insulin or seek any other form of medical care or treatment. All they had done, it was submitted, was to encourage Mr Struhs to believe in God. To the point, they submitted they had done nothing to persuade, encourage or support Mr Struhs in the decision and choice he made. Any influence in those respects, it was said, must have come from God, and Mr Struhs agreed with that proposition in his closing address. 

1.5 Overview of the Verdicts 

[28] Regardless of whether the other essential elements of the offence of murder were proved by the Crown, unless I was satisfied beyond reasonable doubt that, at some point between the time when the decision was made by Jason Struhs to cease the administration of insulin to Elizabeth (Monday, 3 January 2022) and the time when she died (Friday, 7 January 2022), he knew his failure to provide her with insulin and/or medical care and treatment would probably cause her death, Mr Struhs could not be guilty of murder. In this respect, it must be proved beyond reasonable doubt Mr Struhs knew of the probability, as opposed to the possibility, of death. Nothing less than a full realisation on his part that Elizabeth would probably die as a consequence of his failure to act would be sufficient to establish murder in this way, that is, murder by reckless indifference to her life. 

[29] Whether this element of the offence was proved to the requisite standard depended on an assessment of the subjective state of mind of Mr Struhs , and not on what a reasonable person might or would have foreseen as a probable consequence of his omission. As such, the test is not objective, and it does not matter that a reasonable person in Mr Struhs ’ position would have known Elizabeth would probably die. 

[30] For the reasons set out in Part 7.3, after a consideration of the whole of the evidence admissible against Mr Struhs , there remained a reasonable possibility that, in the cloistered atmosphere of the Church which enveloped Mr Struhs , and which only intensified once he made the decision to cease the administration of insulin, he was so consumed by the particular belief in the healing power of God promoted by its members that he never came to the full realisation Elizabeth would probably die, believing instead that God would not allow that to happen.  

[31] I was therefore not satisfied beyond reasonable doubt of proof of this essential element and, because all elements of the alleged offence must be proved before a guilty verdict may be returned, Mr Struhs must be acquitted of murder. I was, however, satisfied that Jason Struhs was guilty of manslaughter, for the reasons set out in Part 7.3. 

[32] Similar considerations applied in the case against Brendan Stevens for murder. Again, in his case, I could not be satisfied after a consideration of the whole of the evidence admissible against him that Mr Stevens was possessed of the requisite state of mind at any point between the time when the decision was made by Jason Struhs to cease the administration of insulin to Elizabeth and the time when she died. In that regard, proof was required that, at some point over the period under consideration, Mr Stevens knew that Mr Struhs knew that the failure to provide insulin and/or medical care and treatment would probably cause her death. As with Mr Struhs , whether this element of the offence was proved to the requisite standard depended on an assessment of the subjective state of mind of Mr Stevens, and not on what a reasonable person might have known about Mr Struhs ’ state of mind. My reasons for coming to that conclusion are set out in Part 7.4. The Crown not having proved that element of the offence of murder, Mr Stevens must be acquitted of that charge. I was, however, satisfied that Mr Stevens was guilty of manslaughter, again, for the reasons set out in Part 7.4. ... 

[106] Unsurprisingly, the duty owed by a parent to provide any child in his or her care with the necessaries of life is one of long-standing and, although there have been different formulations of the duty over time, the meaning has always been plain. 

[107] To take one case from England which was decided in 1898, The Queen v Senior, the accused was a member of a sect known as the “Peculiar People”. They were opposed on religious grounds to any recourse to medicines or medical treatment, believing that to do so would “indicate a want of faith in the Lord”. The accused’s child, an infant eight or nine months old, died of pneumonia. The accused, although a “good and kind father in all other respects”, refused to arrange assistance in the form of medicine or medical treatment for his child. The child’s life would have been prolonged, and likely saved, if medical assistance had been provided. The accused was convicted in the Central Criminal Court of manslaughter by criminal negligence. His conviction was based on a breach of a duty under the Prevention of Cruelty to Children Act 1894 which made it an offence to wilfully neglect a child in a person’s care in a manner which, relevantly, resulted in injury to health. On a case stated to the Queen’s Bench Division, the conviction was affirmed. In the course of doing so, the court rejected the notion that a conscientious objection on religious grounds could afford a defence and also emphasised that the standard of care required of a parent will vary as access to medical treatment improves. Lord Russell CJ stated:

Neglect is the want of reasonable care – that is, the omission of such steps as a reasonable parent would take, such as are usually taken in the ordinary experience of mankind – that is, in such a case as the present, provided the parent had such means as would enable him to take the necessary steps. I agree with the statement in the summing-up, that the standard of neglect varies as time went on, and that many things might be legitimately looked upon as evidence of neglect in one generation, which would not have been thought so in a preceding generation, and that regard must be had to the habits and thoughts of the time. At the present day, when medical aid is within the reach of the humblest and poorest members of the community, it cannot reasonably be suggested that the omission to provide medical aid for a dying child does not amount to neglect. 

[Counsel] contended that because the prisoner was proved to be an affectionate parent, and was willing to do all things for the benefit of his child, except the one thing which was necessary in the present case, he ought not to be found guilty of the offence of manslaughter, on the ground that he abstained from providing medical aid for his child in consequence of his peculiar views in the matter; but we cannot shut our eyes to the danger which might arise if we were to accede to that argument, for where is the line to be drawn? In the present case the prisoner is shewn to have had an objection to medicine; but other cases might arise, such, for instance, as the case of a child with a broken thigh, where a surgical operation was necessary, which had to be performed with the aid of an anaesthetic; could the father refuse to allow the anaesthetic to be administered? Or take the case of a child that was in danger of suffocation, so that the operation of tracheotomy was necessary in order to save its life, and an anaesthetic was required to be administered.”(Emphasis added).

[108] Grantham J, agreeing with Lord Russell CJ, added:

It may be asked, why should the line be drawn at drugs? A case might arise where it was necessary to apply an instrument where an injury had been suffered. To omit to do that would be wilful neglect. Or take the case of a fever, where quinine was necessary, or ice. Suppose the doctor were to say, ‘I know that if ice is applied the fever will abate’. Could the father refuse to allow the application of ice without being guilty of wilful neglect?” ... 

[642] It will be seen from what has already been covered in this Part that the belief held by the accused in the healing power of God went through quite a rapid revision as the circumstances changed around them. On Sunday, 2 January 2022, Jason Struhs declared Elizabeth had been healed as God had promised. His misinterpretation of her blood glucose results the following morning only served to reinforce his belief, and that of the other members of the Church, in that regard. Then, when Elizabeth fell ill the next day (Tuesday, 4 January 2022), and although there was speculation about the cause (some suggesting she was suffering insulin “withdrawal symptoms” and others maintaining they were witnessing “another little trial” by God), all members of the Church were united in the belief that Elizabeth either had been or would be healed, and that is in fact what they prayed for in the days and nights which followed. Then, when Elizabeth died on the morning of Saturday, 7 January 2022, they could of course no longer maintain a belief that Elizabeth would be healed. Instead, in the 36 hours they had available to them for contemplation, all appeared to pivot to a belief that God had “allowed” Elizabeth to die so that He could raise her from the dead and, in that way, show them a miracle to re-affirm their faith. However, by the end of that period, they came to the view that God must have instead intended for Elizabeth’s death and resurrection to have a much larger audience, and, for that reason, it was necessary to bring her death to the attention of the authorities so that they, too, could bear witness to her resurrection. This would, in turn, bring the miracle of Elizabeth’s death and resurrection to the attention of the World which was, many of them contended, in such a state of faithless degeneration. Ever since, the members of the Church have proclaimed Elizabeth will be raised from the dead in their lifetime. ... 

[683] I approached the assessment of the honesty and reliability of the versions provided by the accused to investigating police – whether in a recorded conversation or interview or in a police witness statement – with a degree of circumspection. There were a couple of reasons for this. 

[684] First, throughout the trial, I encountered several recurring themes in the versions provided by the accused and their closing addresses about significant events in the life of the Church. When asked about these events, several accused related them in a remarkably similar way, almost as though the event had become something of a parable to be revisited and retold as part of their faith as members of the Church. So, for example, the fact Elizabeth emerged from her hospitalisation and treatment in 2019 without some form of permanent disability was held out as the work of God and a miracle. Similarly, the prosecution, conviction and imprisonment of Kerrie Struhs in 2021 was seen as the work of God because it resulted in Jason Struhs joining the Church and being “healed of all his anger”, something that was also recounted as a miracle. Likewise, many accused spoke of Jason Struhs ’ decision to cease the administration of insulin as a “step in faith” and the hope for healing of Elizabeth as a “victory”. The point here is not only that these views were widely held, but they were held and spoken about in the same terms by many of the accused. The result was often a generalised account, easily digested and just as easily recalled. Although what one accused told police was not admissible in evidence against any other accused, this phenomenon of speaking in parables emerged clearly enough from a consideration of evidence admissible against all accused such as the s 93A interview of REK and, it might be added in the case of all accused other than Jason Struhs , the Tripodi evidence. I was therefore careful to ensure as best I could that I was acting on the particular accused’s genuine recall as opposed to something that was merely part of a narrative developed within the Church. 

[685] Second, there was a marked commonality in the justifications sought to be advanced by the accused for their conduct. One common justification was that Elizabeth did not want to be on insulin and they were, in that sense, acting in accordance with her wishes. It scarcely needs to be said that the wishes of an eight-year-old child, whatever they may have truly been, were entirely irrelevant to the proof of the charges before the court. Another was the fiction which was advanced to the effect they had done nothing other than encourage Jason Struhs to believe in God or, to like effect, that Jason Struhs was his own man and decided of his own accord to cease the administration of insulin. Those claims were made by several accused and rose to prominence in many of the closing addresses. The other frequent claim was that they were the subject of a religious persecution, despite the whole case being concerned with the refusal on the part of Jason and Kerrie Struhs to fulfil a duty cast on every person in this State who has the care of a child under the age of 16 years. Again, the point is not that many of the accused advanced the same justifications; it is that those justifications might have come from a jointly arrived position and, as such, may not have had a proper foundation in the evidence admissible against the individual accused under consideration. ... 

When assessing whether Elizabeth’s death was a reasonably foreseeable consequence of the failure to provide insulin and/or medical care and treatment to Elizabeth, I assessed what a reasonable person would have foreseen in the position of Mr Struhs , that is to say, a reasonable person of the same age, experience and knowledge of the same facts or circumstances as Mr Struhs , with ordinary fortitude and strength of mind (excluding attributes of a purely subjective type such as his religious beliefs). 

[766] Otherwise, the proven facts speak for themselves. Mr Struhs ’ failure constituted such an egregious departure from the standard of care a reasonable member of the community would observe in the same circumstances as to amount to a crime against the State that is deserving of punishment. Mr Struhs ’ complete abdication of the duty he owed to his child, viewed objectively, involved grave moral guilt and disregard for human life. It constitutes, at the very minimum, criminal negligence. Lastly, for the reasons previously expressed, Mr Struhs ’ failure was unlawful, no defence having been raised on the evidence. 

[767] Having already found to the required standard that Elizabeth is dead, I was for these reasons also satisfied beyond reasonable doubt that Mr Struhs caused her death in circumstances where: (1) he had a duty to provide medical care and treatment to her necessary for her life; (2) he breached that duty by failing to provide insulin and/or medical care and treatment to her; (3) her death was a reasonably foreseeable consequence of that failure; and (4) his failure was such as to amount to criminal negligence. Lastly, I was satisfied beyond reasonable doubt that Mr Struhs ’ failure to provide Elizabeth with insulin and/or medical care and treatment was unlawful. 

Conclusion [768] Jason Struhs is not guilty of murder but he is guilty of manslaughter.

Mountain

The Explanatory Note for the Te Pire Whakatupua mō Te Kāhui Tupua/Taranaki Maunga Collective Redress Bill in New Zealand - likely to be much misreported - states 

 Te Pire Whakatupua mō Te Kāhui Tupua/Taranaki Maunga Collective Redress Bill (the Bill) gives effect to certain matters contained in Te Ruruku Pūtakerongo/the Taranaki Maunga collective redress deed signed on 1 September 2023 by the Crown and Ngā Iwi o Taranaki, the collective of the 8 iwi of the Taranaki region. The Bill contains provisions relating to redress that require legislation for their implementation. Other aspects of the arrangements are provided for only in the collective redress deed because they do not require legislative authority. The Bill comprises 9 Parts and 5 schedules. The Bill and the deed speak of the iwi of Taranaki and the origins of Taranaki Maunga: Ko Taranaki, ko Pouākai, ko Kaitake, koia te puna i heke mai ai te tangata. Koia ko hō mātou nei okiokinga, ko mātou nei tō rātou okiokitanga. (Taranaki, Pouākai and Kaitake are a reflection, and the source, of our existence, in life and in death.) 

Legal personality 

The concept of legal personality for Te Kāhui Tupua is primarily concerned with giving legal status to the tūpuna maunga of Ngā Iwi o Taranaki within the national park. The land in the national park owned by the Crown is to be vested in the legal personality. The land will also be inalienable (not able to be sold or otherwise disposed of), except in a very narrow set of circumstances. A similar legal personality has been delivered in Treaty settlements in respect of Ngāi Tūhoe (Te Urewera) and the Whanganui River (Te Awa Tupua). In each case, the legal personality requires an entity to act on its behalf. In the case of Te Kāhui Tupua, that is Te Tōpuni Kōkōrangi. The land to be vested in the legal personality will continue to be a national park administered under the National Parks Act 1980 as amended by this Bill. The general principles of the National Parks Act, including free public access, will be protected alongside Ngā Pou Whakatupua (the Maunga values). The collective redress legislation will also repeal the Mount Egmont Vesting Act 1978. The recognition of Te Kāhui Tupua as a legal person aligns closely with Ngā Iwi o Taranaki understanding of the maunga being tūpuna, requiring care and protection now and into the future. 

Te Kāhui Tupua status 

The arrangements provide for a status statement for the legal personality. The status statement expresses the meaning of the legal personality and explains what the legal personality is intended to represent. Similar statutory recognition statements have been included in the Te Awa Tupua (Whanganui River) and Ngāti Rangi (Te Waiū-o-te-Ika arrangements over the Whangaehu River) Treaty settlements. The status statement, alongside Ngā Pou Whakatupua, will have the same effect as a general purpose under section 4(1) of the National Parks Act 1980 and will form the foundation for the ongoing administration and management of the national park. 

The recognition statement provides that the concept of the legal personality extends beyond the national park boundary into the surrounding lands, although with no direct legal effect. This extension aligns with the Ngā Iwi o Taranaki understanding of their tūpuna, which does not stop at the national park boundary. The Bill includes protection of all land within the national park from all commercial mining activities. ... 

Clause by clause analysis 

Clause 1 sets out a dual-language Title for this Bill, providing also that the Act may also be cited either by the te reo Māori Title or by the English Title. Clause 2 provides that the Bill, except for clause 125, comes into force on the day after the date on which it receives Royal assent. Clause 125 comes into force on the latest of the 5 events specified in clause 120(1). 

Part 1 He kupu wāwahi—Historical matters and preliminary provisions 

Clause 3 provides a statement by Ngā Iwi o Taranaki, Te Iho Tāngaengae, as acknowledged by the Crown, of the connection and relationship of Ngā Iwi o Taranaki with their Tūpuna Maunga and Te Kāhui Tupua. Te Pūeatanga ki te Ao Clauses 4 to 6 record in te reo Māori and English the summary of the historical account, the acknowledgements by the Crown, and the apology given by the Crown to Ngā Iwi o Taranaki in Te Ruruku Pūtakerongo, the collective redress deed. Purpose provision Clause 7 states the purpose of the Bill. 

Interpretation provisions 

Clause 8 provides that the Bill is to be interpreted in a manner that best furthers the agreements set out in Te Ruruku Pūtakerongo. Clause 9 defines certain terms used in the Bill and clause 10 defines Ngā Iwi o Taranaki, the group of iwi with whom the agreements have been made that are set out in Te Ruruku Pūtakerongo and this Bill. 

Other matters 

Clauses 11 to 14 provide for the following matters relevant to the interpretation and implementation of the Bill: the Bill when enacted will bind the Crown (clause 11): the provisions of the Bill take effect on the effective date, unless a provision of the Bill states otherwise (clause 12): the Bill overrides the rule under trust law that limits the life of a trust and of any documents that give effect to an agreement (clause 13): the Bill requires the chief executive of the Office for Māori Crown Relations—Te Arawhiti to make copies of Te Ruruku Pūtakerongo available for inspection free of charge, and for purchase at a reasonable price, at the head office of the Office for Māori Crown Relations—Te Arawhiti in Wellington on any working day. Te Ruruku Pūtakerongo must also be made available free of charge on an Internet site maintained by or on behalf of the Office for Māori Crown Relations—Te Arawhiti (clause 14). In clause 15, the Bill sets out the limits to the effect of the Bill and Te Ruruku Pūtakerongo, including that neither the Bill nor Te Ruruku Pūtakerongo, unless expressly provided otherwise,— limits the relationship of Ngā Iwi o Taranaki in respect of Te Kāhui Tupua, including in relation to any extant customary rights; or displaces or diminishes the role of an iwi or a hapū of Ngā Iwi o Taranaki in relation to Te Kāhui Tupua; or applies to the coastal marine area, except as provided in clauses 3, 17, 19, and 52; or limits any existing private property rights, or affects rights or interests in water, wildlife, fish, aquatic life, or plants, or affects the application of any legislation. Clause 16 excludes the jurisdiction of the courts, tribunals and other judicial bodies to inquire or further inquire into, or make finding or recommendations in relation to Te Ruruku Pūtakerongo, the Bill, or the recress provided under either. this does not exclude the jurisdiction in relation to interpreting or implementing the redress provided under those instruments. 

Part 2 Te Kāhui Tupua 

Subpart 1—Te Kāhui Tupua and Ngā Pou Whakatupua Subpart 1 (clauses 17 to 21), recognises the status of Te Kāhui Tupua as a legal person, its rights, powers, and duties being exercised and performed on its behalf and in its name by Te Tōpuni Kōkōrangi. Clause 19 sets out Ngā Pou Whakatupua, the intrinsic values associated with Te Kāhui Tupua. Clauses 20 and 21 provide for the relationship of the Bill and Te Ruruku Pūtakerongo with the National Parks Act 1980, Conservation Act 1987, and Resource Management Act 1991, and for the status of these when persons are acting under conservation of other legislation in rleation to land in Te Papa-Kura-o-Taranaki or the surrounding land (as defined in clause 17). Subpart 2—Official geographic names Clauses 22 to 26 provide for the official geographic name of the national park in which ngā maunga are situated to change to Te Papa-Kura-o-Taranaki and the names Mount Egmont and Mount Taranaki to change to Taranaki Maunga. 

Part 3 Te Tōpuni Kōkōrangi 

Subpart 1—Te Tōpuni Kōkōrangi: establishment, purpose, functions, and powers Clauses 27 to 30 establish Te Tōpuni Kōkōrangi as a statutory body, with the purpose of being the human face and voice of Te Kāhui Tupua. These clauses set out the capacity and powers of Te Tōpuni Kōkōrangi for the purpose of achieving its purpose. The essence of its functions (clause 29) is to act and speak for Te Kāhui Tupua, upholding the status, values, and interests of Te Kāhui Tupua. Clauses 31 to 34 set out the requirements for the membership of Te Tōpuni Kōkōrangi and for the decision-making powers of its members. Clauses 35 and 36 deal with where responsibility lies for certain liabilities arising in respect of Te Papa-Kura-o-Taranaki, and clause 37 establishes, in Schedule 2, further provisions relevant to the establishment and administration of Te Tōpuni Kōkōrangi. Subpart 2—Name of Te Kāhui Tupua protected Clause 38 makes provision for the protection of the name Te Kāhui Tupua, and any intellectual property in the name. Subpart 3—Te Papa-Kura-o-Taranaki place section in conservation management strategy Clauses 39 and 40 make provision for the conservation management strategy relating to Te Papa-Kura-o-Taranaki to acknowledge and uphold the status of Te Kāhui Tupua and Ngā Pou Whakatupua (values). 

Part 4 Asset management 

The scheme for asset management (clauses 41 to 51) supports the right of Te Kāhui Tupua to own assets. The Bill requires assets owned by Te Kāhui Tupua to be managed on behalf of Te Kāhui Tupua by an asset management company, which Te Tōpuni Kōkōrangi is empowered to set up under the Companies Act 1993. In the operation of the company, Te Tōpuni Kōkōrangi must act as the representative of the sole shareholder, Te Kāhui Tupua. The constitution will have to meet the requirements of the Companies Act 1993 and the matters itemised in clause 44. Clause 45 provides that Te Tōpuni Kōkōrangi does not need to comply with certain requirements of the Companies Act 1993. Other matters covered include how assets are to be administered, how funding is to be applied, and the reporting and accountability requirements (clauses 46 to 50). Clause 51 sets out the process to be adopted if the asset management company is dissolved under the Companies Act 1993. 

Part 5 Standing, status, and taxation matters applying to certain entities under this Act 

Part 5 covers the standing of Te Tōpuni Kōkōrangi and the trustees of Te Tōpuni Ngārahu as having an interest in Te Kāhui Tupua in relation to matters arising under the Local Government Act 2002 or the Resource Management Act 1991 for purposes such as making submissions or the right to be heard, or in relation to matters arising under Te Ture Whenua Maori Act 1993 or the Charities Act 2005 (clauses 52 to 54). Clause 55 provides for the taxation status of Te Tōpuni Kōkōrangi and any asset management company set up and operating in accordance with this Bill. Clause 56 amends the Income Tax Act 2007 by inserting 4 new sections into that Act. New section CH 11B states that a tax liability arises if Te Tōpuni Kōkōrangi incurs expenditure on behalf of Te Kāhui Tupua for purposes outside the scope and effect of Part 3 of the Bill (unauthorised expenditure). A tax liability arises under new section CH 11C for the asset management company in respect of expenditure outside the purpose of the company (unauthorised expenditure), as provided for in clause 42. New sections CW 40D and CW 40E of the Income Tax Act 2007 provide an income tax exemption for each of the 2 entities, Te Tōpuni Kōkōrangi and the asset management company. The exemption applies to income, except to the extent that the income is applied (referred to as “expenditure” in new sections CH 11B and CH 11C) for, or to, a purpose that is outside the scope of Part 4 (in the case of Te Tōpuni Kōkōrangi) or clause 42 in the case of the asset management company. Expenditure applied for purposes outside those set in Part 4 or clause 42 is to be treated as income in the hands of Te Tōpuni Kōkōrangi or the asset management company respectively. 

Part 6 Land and minerals 

Clause 57outlines the contents of Part 6. Subpart 1—Vesting of land and minerals Vesting of Te Whenua Taketake Clause 58 vests the Crown-owned land in the existing national park (as described in Schedule 1) in Te Kāhui Tupua and declares that land, when vested, to be a national park with the official geographic name Te Papa-Kura-o-Taranaki. The land is to be held as Te Whenua Taurikura (that is, land held in the name of Te Kāhui Tupua as part of the national park). Clause 59 provides that Te Whenua Taurikura is inalienable, unless provided otherwise in the Bill. 

Vesting of certain minerals 

Clause 60 overrides section 11 of the Crown Minerals Act 1991 to provide that the vesting of Te Whenua Taketake by clause 58 includes Crown-owned taonga tūānuku and industrial rocks and building stones (“certain minerals”) within that land. Clause 61 provides for the registration in the name of Te Kāhui Tupua of the land vested by clause 58, subject to the completion of any necessary survey. The record of title must be created within 24 months of the effective date (40 working days after the Bill comes into force). Subpart 2—Acquiring land for, and adding land to, Te Papa-Kura-o-Taranaki Land or interests in land acquired for Te Papa-Kura-o-Taranaki Clauses 62 and 63 set out the process to apply if the Director-General of Conservation is considering adding Crown-owned land to, or acquiring private land or an interest in private land for, Te Papa-Kura-o-Taranaki. Clause 64 provides for the vesting of Crown-owned land in Te Papa-Kura-o-Taranaki by Order in Council. Clause 65 provides for the discontinuance of the official geographic names of Crown protected areas whose fee simple estate is vested in Te Kāhui Tupua. Clause 66 enables Te Whenua Tupu (land held in the name of Te Kāhui Tupua but not part of Te Papa-Kura-o-Taranaki) to be added to Te Papa-Kura-o-Taranaki by Order in Council and held under the Bill as Te Whenua Taurikura (land held in the name of Te Kāhui Tupua as part of Te Papa-Kura-o-Taranaki). 

Minerals 

Clause 67 provides for certain Crown-owned minerals that form part of the land vested under clause 64 or added to Te Papa-Kura-o-Taranaki under clause 66 to be included in that vesting or addition. 

Registration 

Clause 68 provides for the registration of any land to be added to Te Papa-Kura-o-Taranaki, as described in an Order in Council under clause 64 or 66. Subpart 3—Te Whenua Tupu Clauses 69 to 73 provide for the asset management company to exercise the role of the registered owner of Te Whenua Tupu including, in clauses 71 and 72(2), the company’s role in acquiring or alienating any land within the meaning of Te Whenua Tupu or transferring such land to the Crown or a third party. Subpart 4—Land excluded from Te Papa-Kura-o-Taranaki Clauses 74 to 77 provide for the exclusion of land from Te Papa-Kura-o-Taranaki, vesting of that land in the Crown or a third party, and for its registration, including requiring a new record of title. Subpart 5—Provisions applying to certain land and improvements Land or interests in land not added to Te Papa-Kura-o-Taranaki Clause 78 covers how land or interests in land are acquired for, but not added to, Te Papa-Kura-o-Taranaki. Clauses 79 to 82 set out the effect on existing interests in, and improvements on or attached to, land that becomes part of Te Papa-Kura-o-Taranaki under the Bill. Clause 83 preserves the effect of existing bylaws and other statutory requirements applying to Te Whenua Taketake. Those matters apply subject to this Bill and the National Parks Act 1980 on and after the effective date. Clause 84 provides for the instruments documenting interests in land to be registered. Subpart 6—Protections under Crown Minerals Act 1991 Clauses 85 to 89 set up certain protections applying to Te Whenua Taurikura under the Crown Minerals Act 1991. Clause 89 requires joint decision making by Te Tōpuni Kōkōrangi and the Minister of Conservation (the Minister) for decisions on interests in Te Whenua Taurikura that would otherwise be made by the Minister under Part 3B of the Conservation Act 1987 or under the National Parks Act 1980. Subpart 7—Miscellaneous Clauses 90 and 91 deal with the application of certain enactments to Te Papa-Kura-o-Taranaki and to Te Whenua Taketake. Clause 92 provides that certain statutory memorials are not to be entered on the record of title for Te Whenua Taurikura. 

Part 7 Te Papa-Kura-o-Taranaki 

Subpart 1—He Kawa Ora mō Te Papa-Kura-o-Taranaki Clauses 93 to 95declare Te Tōpuni Kōkōrangi responsible for overseeing the preparation and approval of a national park management plan, He Kawa Ora, for Te Papa-Kura-o-Taranaki. The plan must be consistent with the National Parks Act 1980. Subpart 2—Operational management of Te Papa-Kura-o-Taranaki This subpart (clauses 96 to 107) sets out the matters relevant to the management of the park, including how the operational management of the park must meet the aspirations of Ngā Iwi o Taranaki for enhancement of the iwi capability to meet their responsibilities as uri of Te Kāhui Tupua. The subpart sets out the responsibility of the Director-General of Conservation to undertake management activities consistently with this Bill, Te Ruruku Pūtakerongo, the National Parks Act 1980, He Kawa Ora, and other relevant legislation or planning documents. The aspirations of Ngā Iwi o Taranaki to participate in the operational management of Te Papa-Kura-o-Taranaki are also acknowledged, including in relation to the tendering of contracts and the granting of concessions within Te Papa-Kura-o-Taranaki. Particular requirements are set out in relation to new roads, biological control organisms, the introduction of live aquatic life, and specially protected areas within Te Papa-Kura-o-Taranaki. Clauses 108 and 109 provide for certain decisions made under the Conservation Act 1987 that, despite provisions in the Bill requiring joint decision making by the Minister and Te Tōpuni Kōkōrangi, are the sole responsibility of the Minister. 

Part 8 Redress to assist Ngā Iwi o Taranaki to reconnect with Tūpuna Maunga 

Subpart 1—Taonga tūturu Clauses 110 to 112 provide for how newly found taonga are to be dealt with for the purposes of the Protected Objects Act 1975. Subpart 2—Cultural materials This subpart (clauses 113 to 119) provides for members of Ngā Iwi o Taranaki to be authorised to take or possess certain cultural materials. It requires the trustees of Te Tōpuni Ngārahu and the Director-General of Conservation to work together to prepare and review a cultural materials plan that regulates the taking and possessing of cultural materials. However, the Crown’s powers, functions, and duties under the Crown Minerals Act 1991 are not restricted by the provisions of the subpart. 

Part 9 Governance and other matters 

Subpart 1—Dissolution of Taranaki Māori Trust Board Clauses 120 to 123 provide for— the Taranaki Māori Trust Board (the Trust Board) to be dissolved on the latest of 5 specified events; and the Taranaki Māori Educational Trust to be dissolved on the same day as the Trust Board is dissolved; and the reporting requirements for the Trust Board; and the matters not affected by the provisions of this subpart. Subpart 2—Repeals and consequential amendments Clause 124 repeals the Mount Egmont Vesting Act 1978 on the day on which the Bill comes into force under clause 2. Clause 125 amends the Maori Trust Boards Act 1955 by providing for the removal of a reference to the Taranaki Māori Trust Board from that Act. Clause 126 provides for the consequential amendment of certain legislation in the manner set out in Schedule 5. 

Schedules 

There are 5 schedules as follows: Schedule 1 records the legal description of Te Whenua Takatake: Schedule 2 sets out provisions relating to the establishment and administration of Te Tōpuni Kōkōrangi: Schedule 3 sets out further requirements for preparing and approving He Kawa Ora for Te Papa-Kura-o-Taranaki: Schedule 4 deals with how decisions are to be made on applications for concessions and other authorisations relevant to interests in Te Whenua Taurikura: Schedule 5 provides for how certain legislation is to be consequentially amended.