Commissioner of Inland Revenue v New Zealand Council of Law Reporting - [1981] 1 NZLR 682

Income tax — Exemption for income derived exclusively for charitable purposes — Whether the statutory purposes of the New Zealand Council of Law Reporting were "exclusively" charitable — New Zealand Council of Law Reporting Act 1938, ss 12 and 14 — Land and Income Tax Act 1954, s 86(1)(n) and (o).