Auckland Medical Aid Trust v Commissioner of Inland Revenue - [1979] 1 NZLR 382

Income tax — Exempt income — Charitable trust — Trust for the provision of health and welfare services related to the control of human reproduction, for the maintenance of hospitals and clinics, and for the education of the public — Trustees carried on business at a clinic and at a private hospital where abortion services were provided — Whether income exempt from tax — Land and Income Tax Act 1954, ss 2 and 86(1)(o).