Commissioner of Inland Revenue v Medical Council of New Zealand - [1997] 2 NZLR 297

Revenue — Income tax — Exemption from income tax — Medical Council of New Zealand established by statute — Council's principal purpose to maintain a register of medical practitioners — Council also having functions relating to qualification for, and conduct in, the practice of medicine in New Zealand — Whether council exempt from income tax as a "public authority" — Whether council exempt from income tax as an institution established exclusively for charitable purposes — Income Tax Act 1976, s 61(2) and (25).

Charities — Charitable purpose — Medical Council of New Zealand established by statute — Council's principal purpose to maintain a register of medical practitioners — Council also having functions relating to qualification for, and conduct in, the practice of medicine in New Zealand — Whether council an institution established "exclusively" for charitable purposes — Income Tax Act 1976, s 61(25).