in New Zealand as a result. After failing to come to a settlement, Sanitarium filed civil action against the shop owner. The case hearing began in the High Court at Christchurch on 30 July 2018. Tax exemption Neither the Australia nor the New Zealand Sanitarium companies pay company tax on their profits, due to their ownership by a religious organisation. On their official website, Sanitarium defend their tax exemption with several points, stating they operate exclusively for charitable purposes, and that income tax exemptions are available to all companies and individuals in New Zealand who limit themselves to charitable purposes. However, the exemption has been criticised and is considered unfair by their competitors. According to their last annual return as of February 2019, businesses operated by the Seventh-day Adventist Church reported more than $10 million profit. Products Up & Go Up & Go is the brand of a range of liquid breakfast products manufactured and marketed by Sanitarium Health and Wellbeing Company. The brand was the first product that established the category of liquid breakfast in supermarket and convenience stores in Australia and New Zealand. Many other brands have entered the category since the late 1990s, and forced the brand to defend its market share. In June 2013, Choice magazine released a study of 23 liquid breakfast products questioning the validity of claims that were made by manufacturers including Up & Go claims regarding fibre content. Sanitarium defended Up & Go in a release citing the current code of practice for nutrient claims that a product must contain a minimum of 3 g of dietary fibre per serving to be considered "high in fiber" and Up & Go contained 3.8 g of fiber per 250-ml serving. Weet-Bix Weet-Bix is a wheat break cereal made in Australia and New Zealand and in South Africa by Bokomo. Honey Puffs Honey Puffs is a wheat break cereal coated with honey made in Australia and New Zealand. Spreads Marmite is a food spread made in New Zealand. It is made from yeast extract, by-product of beer brewing. So Good (soy beverage) So Good (also known as SoGood or So-Good) is a brand of non-dairy beverages, foods, and desserts that are lactose, cholesterol and gluten-free. So Good is manufactured by Sanitarium Health and Wellbeing Company in Australia and New Zealand. In Canada, it is prepared by Earth's Own. So Good is sold in India by