Molloy v Commissioner of Inland Revenue - [1981] 1 NZLR 688

Income tax — Deduction — Special exemption in respect of gifts of money — Donation to Society for the Protection of the Unborn Child — Taxpayer claimed SPUC was a society whose funds were "applied wholly or principally to . . . charitable . . . or cultural purposes within New Zealand" and that she was entitled to deduct her donation from her assessable income under s 84B(2)(a) of the Land and Income Tax Act 1954 — Whether donation deductible.