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- W2395253670 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." @default.
- W2395253670 created "2016-06-24" @default.
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- W2395253670 date "2010-01-01" @default.
- W2395253670 modified "2023-09-23" @default.
- W2395253670 title "Income Tax – Charity – Land and Income Tax Act 1954, S 84b" @default.
- W2395253670 hasPublicationYear "2010" @default.
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