National Council of Women Inc v Charities Registration Board - [2015] 3 NZLR 72

Charities — Charitable status — Applicant registered, then deregistered, then reregistered — Whether Board had power to backdate registration to date of deregistration — Whether Court on appeal had power to backdate registration to date of deregistration — Charities Act 2005, ss 20(2)(b) and 61(2)(b).

Charities — Tax exemption — Applicant for charitable status registered, then deregistered, then reregistered — Whether applicant an entity preparing application for charitable status during period of deregistration — Income Tax Act 2007, s CW41(5)(b).