Income Tax – Charity – Land and Income Tax Act 1954, S 84b

Recent Law, p.12, Febuary 1978

3 Pages Posted: 1 Feb 2010 Last revised: 1 May 2015

John Prebble QC

Victoria University of Wellington - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: Febuary 1, 2010

Abstract

Molloy v Commissioner of Inland Revenue (1977) 2 TRNZ 211 (SC) called into question whether an anti-abortion society operated for a charitable purpose. On appeal, the Court of Appeal ([1981] 1 NZLR 688) upheld the finding of Justice Mahon in the Supreme Court that the Society’s main object was political, as it existed principally to oppose change to statutory provisions about abortion.

The case remains good authority for the proposition that groups with a predominantly political purpose will not qualify as charities. Section 5(1) of the Charities Act 2005 contains the same test for charitable purpose as section 2 of the Land and Income Tax Act 1954. The society must be carried on for a charitable purpose that relates to the relief of poverty, or the advancement of education or religion, or any other matter beneficial to the community.

Keywords: Tax, Income Tax, Donations Rebate, Charity, Anti-Abortion, Political Purpose, Charitable Purpose, Charities Act 2005 s 5, New Zealand.

JEL Classification: K34

Suggested Citation

Prebble QC, John, Income Tax – Charity – Land and Income Tax Act 1954, S 84b (Febuary 1, 2010). Recent Law, p.12, Febuary 1978. Available at SSRN: https://ssrn.com/abstract=1545482

John Prebble QC (Contact Author)

Victoria University of Wellington - Faculty of Law ( email )

PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)

HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

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