IRD Moves to Liquidate Destiny Church Entities Amid Financial Trouble

The Inland Revenue Department (IRD) has moved to liquidate two entities tied to Destiny Church due to ongoing financial and operational concerns. In a recent decision, the High Court in Auckland approved the liquidation of Te Hahi O Nga Matamua, a company linked to the church, and another application to wind down the Whakamana International Trust is currently pending.

Te Hahi O Nga Matamua, which has ties to Destiny Church NZ Trust and is directed by Jennifer Marshall, an assistant to the church’s controversial leader Brian Tamaki, is now officially in liquidation. The application for the liquidation was filed by IRD in mid-August and concluded with approval from the court on November 7.

Further legal proceedings are set for December regarding the liquidation of Whakamana International Trust, formerly known as Destiny International Trust. This trust’s name change, authorized by Marshall, has raised questions regarding its connection to the church’s ongoing activities.

Despite both entities’ long-standing issues with registration, having been removed from the charity register on multiple occasions, the church continues to operate through other channels. Critics have pushed for further action, urging the government to strip the church of its charitable status permanently.

Marshall responded to these concerns, asserting that both entities ceased operating under Destiny Church’s banner in early 2022, once their charity registrations were ended. She emphasized that these actions are part of an ongoing wind-down process with no further ties to Destiny Church.

The IRD’s move to liquidate comes after failed attempts to resolve outstanding tax issues. According to IRD, liquidation is typically a result of persistent non-payment of taxes, unfulfilled agreements, and unresolved debts, particularly when a company continues operations while insolvent or fails to meet its tax obligations.

Destiny Church, which operates branches mainly in Māori and Pasifika communities, has faced scrutiny over its financial management and controversial public stances, including its involvement in a protest linked to the Auckland Pride event. The church’s financial health has been questioned, with a deficit reported in recent years and concerns over its ability to continue operations as a going concern.

Independent audits have highlighted the church’s ongoing financial struggles, but it continues to hold significant property assets. This, along with the organization's rising influence, has attracted both support and criticism from various sectors of society, particularly in light of its leadership under Brian Tamaki.

As legal proceedings continue, many are calling for greater scrutiny of the church and its affiliated entities.