{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch0\stshfloch37\stshfhich37\stshfbi0\deflang1033\deflangfe1033\themelang5129\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f40\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\f41\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Univers (W1){\*\falt Arial};}
{\f42\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}{\f43\fbidi \froman\fcharset0\fprq0{\*\panose 00000000000000000000}ArialMT{\*\falt Times New Roman};}
{\f44\fbidi \froman\fcharset0\fprq0{\*\panose 00000000000000000000}Arial-ItalicMT{\*\falt Arial};}{\f45\fbidi \froman\fcharset0\fprq0{\*\panose 00000000000000000000}Arial-BoldMT{\*\falt Times New Roman};}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f311\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\f312\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\f314\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f315\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f316\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\f317\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f318\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f319\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\f311\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f312\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\f314\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f315\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\f316\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f317\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f318\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\f319\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f681\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f682\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f684\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}
{\f685\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f688\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f689\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f711\fbidi \froman\fcharset238\fprq2 Cambria CE;}
{\f712\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\f714\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f715\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f718\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}
{\f719\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\f731\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}{\f732\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}{\f734\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}
{\f735\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}{\f736\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}{\f737\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}{\f738\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}
{\f739\fbidi \fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}{\f740\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}
{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;
\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red54\green95\blue145;\red79\green129\blue189;
\red36\green63\blue96;\red64\green64\blue64;\red23\green54\blue93;\red192\green80\blue77;\chyperlink\ctint255\cshade255\red0\green0\blue255;\ctextone\ctint255\cshade255\red0\green0\blue0;}{\*\defchp \f37\lang5129\langfe5129\langnp5129\langfenp5129 }
{\*\defpap \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \snext0 \sqformat \spriority0 \styrsid924228 Normal;}{\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af0\afs28\alang1025 \ltrch\fcs0 \b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext0 \slink20 \sqformat \spriority9 \styrsid338384 heading 1;}{
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\ltrch\fcs0 \b\f40\fs24\cf18\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext0 \slink30 \sunhideused \sqformat \spriority9 \styrsid338384 heading 3;}{
\s4\ql \li0\ri0\sb200\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel3\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af0\afs24\alang1025 \ltrch\fcs0 \b\i\f40\fs24\cf18\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 
\sbasedon0 \snext0 \slink31 \ssemihidden \sunhideused \sqformat \spriority9 \styrsid338384 heading 4;}{\s5\ql \li0\ri0\sb200\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel4\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f40\fs24\cf19\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext0 \slink32 \ssemihidden \sunhideused \sqformat \spriority9 \styrsid338384 heading 5;}{
\s6\ql \li0\ri0\sb200\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel5\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \i\f40\fs24\cf19\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 
\sbasedon0 \snext0 \slink33 \ssemihidden \sunhideused \sqformat \spriority9 \styrsid338384 heading 6;}{\s7\ql \li0\ri0\sb200\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel6\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \i\f40\fs24\cf20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext0 \slink34 \ssemihidden \sunhideused \sqformat \spriority9 \styrsid338384 heading 7;}{
\s8\ql \li0\ri0\sb200\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel7\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f40\fs20\cf18\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 
\sbasedon0 \snext0 \slink35 \ssemihidden \sunhideused \sqformat \spriority9 \styrsid338384 heading 8;}{\s9\ql \li0\ri0\sb200\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel8\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\ai\af0\afs20\alang1025 \ltrch\fcs0 \i\f40\fs20\cf20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext0 \slink36 \ssemihidden \sunhideused \sqformat \spriority9 \styrsid338384 heading 9;}{\*\cs10 \additive 
\ssemihidden \sunhideused \spriority1 Default Paragraph Font;}{\*\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f37\fs20\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \snext11 \ssemihidden \sunhideused Normal Table;}{
\s15\ql \li0\ri0\widctlpar\tqc\tx4819\tqr\tx9071\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f41\fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 
\sbasedon0 \snext15 \spriority0 \styrsid1056047 header;}{\s16\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 
\sbasedon0 \snext16 \spriority0 \styrsid1056047 wfxFaxNum;}{\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 
\sbasedon0 \snext17 \spriority0 \styrsid1056047 wfxRecipient;}{\*\cs18 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid1056047 page number;}{\s19\ql \li0\ri0\widctlpar
\tqc\tx4153\tqr\tx8306\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext19 \spriority0 \styrsid1056047 footer;}{\*\cs20 
\additive \rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\f40\fs28\cf17 \sbasedon10 \slink1 \slocked \spriority9 \styrsid338384 Heading 1 Char;}{\s21\ql \li1440\ri1440\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext21 \spriority0 \styrsid1056047 Block Text;}{
\s22\ql \li0\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext22 \spriority0 \styrsid1056047 
Body Text;}{\s23\ql \li0\ri0\sa120\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 
\sbasedon0 \snext23 \spriority0 \styrsid1056047 Body Text 2;}{\s24\ql \li0\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs16\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext24 \spriority0 \styrsid1056047 Body Text 3;}{\s25\ql \fi210\li0\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon22 \snext25 \spriority0 \styrsid1056047 Body Text First Indent;}{\s26\ql \li283\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin283\itap0 \rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext26 \spriority0 \styrsid1056047 Body Text Indent;}{
\s27\ql \fi210\li283\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin283\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 
\sbasedon26 \snext27 \spriority0 \styrsid1056047 Body Text First Indent 2;}{\s28\ql \li283\ri0\sa120\sl480\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin283\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext28 \spriority0 \styrsid1056047 Body Text Indent 2;}{\*\cs29 \additive \rtlch\fcs1 \ab\af0\afs26 \ltrch\fcs0 \b\f40\fs26\cf18 \sbasedon10 \slink2 \slocked \spriority9 \styrsid338384 
Heading 2 Char;}{\*\cs30 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\f40\cf18 \sbasedon10 \slink3 \slocked \spriority9 \styrsid338384 Heading 3 Char;}{\*\cs31 \additive \rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \b\i\f40\cf18 
\sbasedon10 \slink4 \slocked \spriority9 \styrsid338384 Heading 4 Char;}{\*\cs32 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \f40\cf19 \sbasedon10 \slink5 \slocked \spriority9 \styrsid338384 Heading 5 Char;}{\*\cs33 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\f40\cf19 \sbasedon10 \slink6 \slocked \spriority9 \styrsid338384 Heading 6 Char;}{\*\cs34 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\f40\cf20 \sbasedon10 \slink7 \slocked \spriority9 \styrsid338384 Heading 7 Char;}{\*\cs35 \additive \rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \f40\fs20\cf18 \sbasedon10 \slink8 \slocked \spriority9 \styrsid338384 Heading 8 Char;}{\*\cs36 \additive \rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\f40\fs20\cf20 \sbasedon10 \slink9 \slocked \spriority9 \styrsid338384 
Heading 9 Char;}{\s37\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs18\alang1025 \ltrch\fcs0 \b\fs18\cf18\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 
\sbasedon0 \snext0 \ssemihidden \sunhideused \sqformat \spriority35 \styrsid338384 caption;}{\s38\ql \li0\ri0\sa300\widctlpar\brdrb\brdrs\brdrw20\brsp80\brdrcf18 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\contextualspace \rtlch\fcs1 
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\af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext45 \sqformat \spriority34 \styrsid338384 List Paragraph;}{\s46\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
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\sbasedon10 \slink46 \slocked \spriority29 \styrsid338384 Quote Char;}{\s48\ql \li936\ri936\sb200\sa280\widctlpar\brdrb\brdrs\brdrw10\brsp80\brdrcf18 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin936\lin936\itap0 \rtlch\fcs1 
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\sbasedon10 \slink48 \slocked \spriority30 \styrsid338384 Intense Quote Char;}{\*\cs50 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf15 \sbasedon10 \sqformat \spriority19 \styrsid338384 Subtle Emphasis;}{\*\cs51 \additive \rtlch\fcs1 \ab\ai\af0 
\ltrch\fcs0 \b\i\cf18 \sbasedon10 \sqformat \spriority21 \styrsid338384 Intense Emphasis;}{\*\cs52 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \scaps\ul\cf22 \sbasedon10 \sqformat \spriority31 \styrsid338384 Subtle Reference;}{\*\cs53 \additive \rtlch\fcs1 
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Book Title;}{\s55\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 \b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 
\sbasedon1 \snext0 \ssemihidden \sunhideused \sqformat \spriority39 \styrsid338384 TOC Heading;}{\s56\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af42\afs16\alang1025 \ltrch\fcs0 
\f42\fs16\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext56 \slink57 \spriority0 \styrsid1528522 Balloon Text;}{\*\cs57 \additive \rtlch\fcs1 \af42\afs16 \ltrch\fcs0 \f42\fs16\lang0\langfe1033\langfenp1033 
\sbasedon10 \slink56 \slocked \spriority0 \styrsid1528522 Balloon Text Char;}{\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext58 \slink59 \styrsid15102752 footnote text;}{\*\cs59 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang0\langfe1033\langfenp1033 \sbasedon10 \slink58 \slocked \styrsid15102752 
Footnote Text Char;}{\*\cs60 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \super \sbasedon10 \styrsid15102752 footnote reference;}{\s61\ql \li0\ri0\sa100\sl480\slmult1\widctlpar\tqr\tldot\tx9017\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sbasedon0 \snext0 \sautoupd \spriority39 \styrsid12207103 toc 1;}{\*\cs62 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf23 
\sbasedon10 \sunhideused \styrsid12011745 Hyperlink;}{\s63\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\cf1\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \sbasedon0 \snext63 \spriority0 \styrsid1004389 Normal1;}{\s64\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \fs24\cf1\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \sbasedon0 \snext64 \spriority0 \styrsid1004389 style1;}{
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\ltrch\fcs0 \insrsid4942964 \chftnsepc 
\par }}\ltrpar \sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\headerl \ltrpar \pard\plain \ltrpar\s15\ql \li0\ri0\widctlpar
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\ltrch\fcs0 \cs18\insrsid12604170 PAGE  }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs18\lang1024\langfe1024\noproof\insrsid12604170 1}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs18\insrsid12604170 
\par }\pard \ltrpar\s15\ql \li0\ri0\widctlpar\tqc\tx4819\tqr\tx9071\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170 
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\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs18\insrsid12604170 
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\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\qr \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid924228 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid8066264 CA NO. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid12474272 7/17}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\insrsid8066264\charrsid8066264 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid924228  
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid924228 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid924228\charrsid5248379 IN THE COURT OF APPEAL OF }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\ul\insrsid12406920 THE COOK IS}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid1258873 L}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid12406920 ANDS}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid924228\charrsid13708817 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid924228\charrsid5248379 HELD AT }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid14180013 RAROTONGA}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid924228 
\par }\pard \ltrpar\ql \fi-1559\li4253\ri0\widctlpar\tx2160\tx4253\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4253\itap0\pararsid924228 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid924228 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid14242163\charrsid7043516 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid924228\charrsid8534271 
\par BETWEEN}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid924228\charrsid8534271  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid12474272 ROSEMARY JULIA WEBB}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12474272  of Rarotonga, Teacher Aide}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\insrsid8066264  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228\charrsid12406920 
\par }\pard \ltrpar\qr \fi-1559\li4253\ri0\widctlpar\tx2160\tx4253\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4253\itap0\pararsid924228 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid924228\charrsid8534271 Appellant
\par }\pard \ltrpar\ql \fi-1559\li4253\ri0\widctlpar\tx2160\tx4253\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4253\itap0\pararsid924228 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid924228\charrsid8534271 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid924228\charrsid8534271 AND}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid924228\charrsid8534271 :\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid12474272 PAUL WEBB}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12474272 
 of Rarotonga, Businessman}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12474272\charrsid12474272 
\par }\pard \ltrpar\qr \fi-1559\li4253\ri0\widctlpar\tx2160\tx4253\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4253\itap0\pararsid924228 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid924228 Respondent
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5129555 
\par }\pard \ltrpar\ql \fi-1559\li4253\ri0\widctlpar\tx2160\tx4253\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4253\itap0\pararsid924228 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid924228 
\par 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\tx6660\tqr\tx7200\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid924228 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid924228\charrsid481653 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\tx1843\tx2880\tqr\tx7200\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid924228 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid924228 Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid924228\charrsid4142254 :\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12474272 Fisher}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid546092  JA}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228 
\par \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12474272 White}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12406920  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid546092 JA}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228 
\par \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12474272 Grice}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid546092  JA}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228\charrsid481653 
\par }\pard \ltrpar\qj \li0\ri0\sb240\widctlpar\tx1843\tx2880\tqr\tx7200\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid924228 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid924228\charrsid13708817 Hearing}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid924228\charrsid4142254 : \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12474272 20}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15351574  and 21}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12474272  November 2017}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228 

\par }\pard \ltrpar\qj \li0\ri0\widctlpar\tx1843\tx2880\tqr\tx7200\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid924228 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228\charrsid481653 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid924228\charrsid13708817 Counsel}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228\charrsid4142254 :\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12474272 I T F Hikaka}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15351574 ,}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12474272  B Marshall}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12406920  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15351574 and L Clews }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12406920 for the a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid924228 ppellant
\par \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12474272 S McAnally}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228\charrsid4142254 for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12406920 the r}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid924228 espondent
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228\charrsid481653 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid924228\charrsid13708817 Judgment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228\charrsid4142254 : \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12474272 24 November 2017}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid924228\charrsid481653 
\par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\brdrb\brdrs\brdrw15\brsp20 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid924228 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\fs16\insrsid924228 
_________________________________________________________________________________________________}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\fs16\insrsid5129555 \-\-\-\-\-\-\-\-\-\-\-_____________}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\fs16\insrsid924228 __}{
\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\fs16\insrsid924228\charrsid13708817 
\par }\pard \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\brdrb\brdrs\brdrw15\brsp20 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid924228 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid924228\charrsid481653 JUDGMENT OF THE COURT
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid924228 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid924228 
\par {\listtext\pard\plain\ltrpar \s45 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang5129\langfe1033\langnp5129\langfenp1033\insrsid3944817\charrsid3944817 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard\plain \ltrpar
\s45\ql \fi-360\li1004\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin1004\itap0\pararsid3944817\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3944817\charrsid3944817 
The appeal is allowed. The leasehold interest in the matrimonial home at Arorangi is vested in the appellant. The remainder of the matrimonial property, other than those items reserved to the appellant in the High Court, is to remain with the respondent. 

\par }\pard \ltrpar\s45\ql \li644\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin644\itap0\pararsid3944817\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3944817\charrsid3944817 
\par {\listtext\pard\plain\ltrpar \s45 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang5129\langfe1033\langnp5129\langfenp1033\insrsid3944817\charrsid3944817 \hich\af0\dbch\af0\loch\f0 2.\tab}}\pard \ltrpar
\s45\ql \fi-360\li1004\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls10\adjustright\rin0\lin1004\itap0\pararsid3944817\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3944817\charrsid3944817 
The respondent must make a reasonable contribution to the costs of the appellant in both Courts. Costs in the High Court are to be determined by that Court. Costs in this Court are to be determined following memoranda from counsel.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\insrsid3944817 
\par }\pard \ltrpar\s45\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3944817\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3944817\charrsid3944817 
\par }\pard \ltrpar\s45\ql \li1004\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1004\itap0\pararsid3944817\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3944817\charrsid3944817 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid924228 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\insrsid9459409 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9459409 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs20\insrsid9459409\charrsid9459409 Solicitors}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs20\insrsid9459409 :}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs20\insrsid9459409\charrsid9459409  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs20\insrsid9459409 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs20\insrsid9459409\charrsid9459409 Appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs20\insrsid9459409 :\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs20\insrsid11943640 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs20\insrsid4414625 
Little & Matysik, Barristers & Solicitors, Taputapuatea}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs20\insrsid9459409 , Avarua, Rarotonga
\par Respondent:\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs20\insrsid11943640 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs20\insrsid4414625 Keegan Alexander, Solicitors, PO Box 999, Auckland}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs20\insrsid9459409 
\par }\pard\plain \ltrpar\s55\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 \b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \b0\insrsid14485804 \column }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b0\insrsid7433668 
\par }\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7433668 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 
\ab\af0 \ltrch\fcs0 \b\insrsid4942964 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7433668\charrsid7433668 TABLE OF CONTENTS}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid14485804\charrsid7433668 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12011745 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12011745\charrsid12011745 
\par }\pard\plain \ltrpar\s61\ql \li0\ri0\sa100\sl480\slmult1\widctlpar\tqr\tldot\tx9017\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 
{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14485804  TOC \\o "1-3" \\h \\z \\u }}{\fldrslt {\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372668" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 INTRODUCTION}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372668 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600360038000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid4992652 3}}}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 
\fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372669" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 Factual Background}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372669 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600360039000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 3}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372670" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 High Court Judgment}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372670 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600370030000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 5}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372671" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 The Appeal}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372671 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600370031000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 7}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372672" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 A: TAX DEBTS NOT DEDUCTIBLE}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372672 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600370032000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 7}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372673" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 
Effect of, and rationale for, s 20(5)  and (7)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 
 PAGEREF _Toc499372673 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600370033000000}}}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid4992652 7}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372674" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 Debt an irrecoverable foreign tax}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372674 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600370034000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 9}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372675" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 
Other grounds for resisting deduction of the tax debt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 
 PAGEREF _Toc499372675 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600370035000000}}}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid4992652 13}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372676" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 
B: JURISDICTION WHERE TRUSTEES NOT JOINED AS PARTIES}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 
 PAGEREF _Toc499372676 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600370036000000}}}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid4992652 13}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372677" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 C: VALIDITY OF THE ARORANGI AND WE
BB FAMILY TRUSTS}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372677 \\h }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600370037000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 16}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372678" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 Trust validity principles}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372678 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600370038000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 16}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372679" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 The trust deed in this case}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372679 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600370039000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 17}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372680" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 Other grounds for invalidity}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372680 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600380030000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 19}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372681" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 
D: NET VALUE OF THE MATRIMONIAL PROPERTY}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 
 PAGEREF _Toc499372681 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600380031000000}}}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid4992652 20}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372682" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 Debt to Honk Land Trust}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372682 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600380032000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 20}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372683" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 Respondent\rquote 
s shares in Solar 3000 Ltd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372683 \\h }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600380033000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 21}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372684" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 Respondent\rquote 
s interest in Kuru Club}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372684 \\h }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600380034000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 22}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372685" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\f43\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 
E: IMPLEMENTATION OF THE DIVISION}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372685 \\h }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600380035000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 23}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4942964  HYPERLINK \\l "_Toc499372686" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs62\ul\cf23\lang1024\langfe1024\noproof\insrsid9200420\charrsid13139282 RESULT}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\webhidden\insrsid9200420  PAGEREF _Toc499372686 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid9200420 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390039003300370032003600380036000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang1024\langfe1024\noproof\webhidden\insrsid4992652 23}}}\sectd \ltrsect\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj }}\sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af31507\afs22 \ltrch\fcs0 \fs22\lang1024\langfe1024\loch\af31506\hich\af31506\dbch\af31505\noproof\langfenp5129\insrsid9200420 
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7433668 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 }}\pard\plain \ltrpar
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7433668 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \sectd \ltrsect
\psz9\linex0\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid1056047\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid4942964 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid7433668 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid16664750\charrsid14580077 {\*\bkmkstart _Toc499372668}INTRODUCTION}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\cf0\insrsid924228\charrsid14580077 {\*\bkmkend _Toc499372668}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid4414625 \hich\af0\dbch\af0\loch\f0 [1]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4414625 
The appellant and the respondent }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14365389 were married for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4414625 11 year}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14365389 s during which they had}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4414625  one child}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14360457 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4414625   In the latter years of the marriage they lived in the Cook Islan}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16125721 
ds where they had most of their }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4414625 assets.  The assets were held by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16125721 family trus}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4414625 ts controlled by the respondent.  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14365389 When they separated the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4414625 appellant brought }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14365389 matrimonial property }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4414625 
proceedings in the High Court of the Cook Islands}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14365389 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4414625  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4800119 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid4414625 \hich\af0\dbch\af0\loch\f0 [2]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4414625 In a judgment of 23 August 2017 Potter J }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid14365389 found against the appellant. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4414625 From that judgment the appellant has appealed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4800119  to this Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4414625 .
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid12714475 \hich\af0\dbch\af0\loch\f0 [3]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 For the reasons that follow we }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4800119 have }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4878761 allowed }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4800119 the appeal and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 awarded }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16125721 
the matrimonial }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 home }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16125721 at Arorangi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 
 to the appellant. We add that in this complex case we have been much assisted by the thorough }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16125721 research and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 submissions of counsel.  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4800119 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid1579118 {\*\bkmkstart _Toc499372669}Factual Background}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid14360457\charrsid14580077 
{\*\bkmkend _Toc499372669}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid14365389 \hich\af0\dbch\af0\loch\f0 [4]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14365389 
By the time he met }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 the appellant the respondent was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14365389 already }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 a business entrepreneur with interest}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid14365389 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118  in the Cook Islands.  With his business partner, Mr Andrew Tauber, he }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4878761 had }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 
operated through a range of companies known as the Honk Group and its associated Trust, the Honk Land Trust.  In addition to his interest in the Honk Land Trust, the respondent }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16125721 had }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid1579118 settled a family }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14365389 trust, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 the Yogi Trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14365389 , in 2002}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1579118 .  The Yogi Trust was primarily for the benefit of the respondent and his son from a prior relationship, S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14365389 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 bastian.  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid14365389 It }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4878761 already }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 owned a house in Arney Road, Remuera, Auckland}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4878761 
 before the appellant met the respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 .  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14360457 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid1579118 \hich\af0\dbch\af0\loch\f0 [5]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 The appellant and respondent }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid14365389 were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 married on 2 December 2005.  A week later, on 9 December 2005, the respondent settled }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14365389 another family trust, }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid1579118 the Arorangi Trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9263831 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14897741 Relevant extracts from the trust deed are annexed to this judgment. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9263831 The trust was settled for the purpose of acquiring land at Arorangi and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10170484 other }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14897741 assets }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 
in the Cook Islands.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9263831 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16125721 nominated }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9263831 
beneficiaries of the new trust were again the respondent and his son from a previous marriage, Sebastian.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9263831\charrsid9263831  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 On 24 February 2006 the }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9263831 Arorangi }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 Trust completed the acquisition of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9263831 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 
leasehold interest in a property at Arorangi.  Later in the same year it acquired a half interest in an adjoining property.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16125721 
Mr Tauber was added as a trustee and consultant of the Arorangi Trust and his family as beneficiaries. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579118 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid14897741 \hich\af0\dbch\af0\loch\f0 [6]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14897741 For the first }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid814343 eight years }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14897741 of their marriage the couple lived }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid814343 in the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10170484 Yogi Trust\rquote s house at }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid814343 Arney Road}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16125721 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid814343  Auckland.  During that period their daughter, Bethany, was born on 4 December 2006.  
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid814343 \hich\af0\dbch\af0\loch\f0 [7]\tab}In August 2013 the family moved to the Cook Islands where they }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid14897741 lived in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid814343 the 
Arorangi property.  In the following year, 2014, Mr Tauber retired from his then positions as Trustee and consultant of the Arorangi Trust and he and his children were removed as beneficiaries.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10255860 
One of the Arorangi Trust properties was sold and the proceeds of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid814343 $620,000}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10255860  paid to t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid814343 he Honk Land Trust}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10255860 . There is a dispute as to whether that left other money owing to the Honk Land Trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid814343 .  
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid814343 \hich\af0\dbch\af0\loch\f0 [8]\tab}In 2011 the New Zealand Inland Revenue Department investigated the respondent\rquote s affairs.  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid547906 The Commissioner determined that certain management fees and loans should be treated as income earned by the respondent under the tax avoidance provisions of the Income Tax Act (NZ). }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid814343 Th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10170484 e }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid547906 Commissioner\rquote s assessment resulte}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10170484 d }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid547906 in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid814343 a major tax debt }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10170484 which was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid814343 still owing }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10170484 by }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid814343 the date of separation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid547906  Although the respondent challenged the assessment it was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2628059 ultimately }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid547906 upheld by the Taxation Review Authority.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid547906 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid547906 \chftn }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid547906  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid547906\charrsid547906 Webb v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid547906  [2016] NZTRA 11.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid814343 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid872919 \hich\af0\dbch\af0\loch\f0 [9]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid872919 
The parties separated on 7 April 2016.  The appellant and their daughter stayed on in the Arorangi property.  The respondent returned to New Zealand where he began a live-in relationship with }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10170484 a }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid872919 Ms}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10255860  Brenda}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid872919  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid547906 Dixon}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10170484 
 at the Arney Rd house}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid872919 .  The respondent then arranged for the settlement of a new family trust, the Webb Family Trust.  The respondent and Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid547906 Dixon}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid872919  were the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10170484 new trustees}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid872919 .  The respondent arranged for the Arorangi Trust to resettle some of its assets on the }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10170484 new trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid872919 . 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid4931316 \hich\af0\dbch\af0\loch\f0 [10]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931316 The appellant issued }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10170484 matrimonial property }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931316 proceedings in the Cook Islands High Court.  New Zealand\rquote s Matrimonial Property Act 1976, as originally enacted, is incorporated into Coo
k Islands Law by the Matrimonial Property Act 1991-92.  Subsequent amendments to the New Zealand Matrimonial Property Act 1976 have not been adopted in the Cook Islands.  It is therefore necessary to resort to the original Matrimonial Property Act 1976 (N
Z) as the source of matrimonial property law in the Cook Islands.  Although the Matrimonial Property Act 1991-92 incorporates minor modifications to the New Zealand Act, none }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2628059 is }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4931316 material }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10255860 to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931316  the present proceeding.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid4931316 \hich\af0\dbch\af0\loch\f0 [11]\tab}In her }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3621020 High Court }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4931316 proceeding}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3621020 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931316  the appellant challenged the validity of the Arorangi Trust and the Webb Family Trust. She contended that because those }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3621020 trusts }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931316 were invalid, the relevant assets were matrimonial property.  The respondent maintained that both }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3621020 trusts }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931316 were valid.  He }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14180013 further }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931316 argued that even if the relevant assets had been matrimonial property}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3621020 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931316  their value was far exceeded by his }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3621020 deductible }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4931316 debts. 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid13782196 {\*\bkmkstart _Toc499372670}High }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid3495225 Court Judgment}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\cf0\insrsid1195498\charrsid14580077 {\*\bkmkend _Toc499372670}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid3495225 \hich\af0\dbch\af0\loch\f0 [12]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3495225 
In a careful judgment the Judge first traversed the arguments that the Arorangi Trust and/or the Webb Family Trust were nullities. The appellant\rquote s first argument in that regard was that clauses in the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10255860 trust deeds}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3495225  limiting the beneficiaries\rquote  right to accounts and information undermined the irreducible core of obligations necessary to create a valid Trust.  The Judge found that 
restrictions on the beneficiaries\rquote  rights in that regard did not extend so far as to invalidate the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10255860 trusts}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3495225 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16343705 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid3495225 \hich\af0\dbch\af0\loch\f0 [13]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3495225 The appellant\rquote 
s second argument was that the Trusts were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15946379 invalid }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3495225 in that the respondent (in the case of the Arorangi Trust) and the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10255860 nominal }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3495225 settlor along with the respondent and Ms }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid547906 Dixon}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3495225 
 (in the case of the Webb Family Trust) intended to retain }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10255860 ownership and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3495225 control of the assets.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15946379 
The argument appears to have had two limbs, one that the trust was a sham and the other that the trust deed failed to disclose an intention to alienate a beneficial interest. Treating both as \'93essentially a sham allegation\'94}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs60\super\insrsid15946379 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  First instance judgment at [52].}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15946379 
 the Judge held that it failed on the facts.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3495225 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid3495225 \hich\af0\dbch\af0\loch\f0 [14]\tab}Thirdly, the appellant argued that due to a drafting error in the Webb Family Trust Deed, the }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483600 trust }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3495225 lacked certainty of objects.  In addition to identifying certain beneficiaries by name, the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483600 trust deed}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3495225  included \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15300404 discrencerny beneficeries\'94 in the list of beneficiaries.  The Judge concluded that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10255860 
 that phrase was merely a place-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15300404 holder in a precedent which
 the drafter had erroneously forgotten to remove.  Viewed objectively, the intention was sufficiently clear.  For those reasons the Judge concluded that both family }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483600 trusts }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15300404 were valid.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3495225 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid15300404 \hich\af0\dbch\af0\loch\f0 [15]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15300404 
In case she were wrong in that conclusion, the Judge went on to consider the result if the assets of the two }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483600 trusts }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15300404 
formed part of the matrimonial property pool.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3621020 She }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15300404 noted that between the two }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483600 trusts }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15300404 the assets consisted of the Arorangi property, the half interests in the adjoining Terepai Arihii property, bank accounts, shares in Solar 3000 Ltd, shares in Fleet Lease Ltd and shares in Kuru Investments Ltd (\'93
the Trust assets\'94)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3621020 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15300404  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11947377 If, contrary to her view, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3621020 those }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11947377 assets had formed part of the matrimonial property pool, it would }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3621020 have been }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11947377 necessary }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3621020 to consider the respondent\rquote s debts. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8007132 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid3237238 \hich\af0\dbch\af0\loch\f0 [16]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3237238 
The Judge did not find it necessary to resolve a dispute over }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483600 an alleged debt }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3237238 to the Honk Land Trust.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13782196 
The need to do so was overtaken by the magnitude of the tax debt. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3237238 For the purpose of determining deductibility the Judge proceeded on the basis of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8992257 fi
ve hypothetical }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3237238 assumptions:
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid2367520 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ltrpar\ql \fi-360\li1440\ri0\sb240\sl360\slmult1\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin1440\itap0\pararsid8992257 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2367520 For present purposes it was to be assumed that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8992257 
Aorangi and Webb Family trusts were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2367520 void }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8992257 with the result that all }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2367520 relevant }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8992257 assets and liabilities }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2367520 were those of the respondent. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8992257 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid3237238 \hich\af0\dbch\af0\loch\f0 (b)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3237238 The appellant\rquote s highest estimated total value o
f the alleged matrimonial property was $8,092,111.41.
\par {\*\bkmkstart _Hlk498587556}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid3237238 \hich\af0\dbch\af0\loch\f0 (c)\tab}The respondent\rquote s core income tax liability was $4,435,466.66 
{\*\bkmkend _Hlk498587556}(whether a personal or non-personal debt, it being unnecessary to decide).
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid3237238 \hich\af0\dbch\af0\loch\f0 (d)\tab}The respondent owed Inland Review {\*\bkmkstart _Hlk498587589}interest and penalties of }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8018139 $19,426,840.30{\*\bkmkend _Hlk498587589} }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8007132 which }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 constituted }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8007132 a }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8018139 \'93personal\'94 debt of the respondent.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3237238 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid8018139 \hich\af0\dbch\af0\loch\f0 (e)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 The respondent\rquote 
s separate property was confined to a Tag Heuer watch worth about $25,000.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid8018139 \hich\af0\dbch\af0\loch\f0 [17]\tab}}\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 It was evident }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8007132 to the Judge }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8018139 that if the respondent\rquote s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13782196 core tax debt of $4,435,466.66 and the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 personal tax debt of approx $19.4 million }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13782196 (together \'93the tax debt\'94) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 represented }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13782196 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 valid deduction }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8007132 from the assets for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 division}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8007132  purposes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8007132 
the debts would far exceed the assets. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 It followed that there could be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8007132 no }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 net matrimonial property }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8007132 available }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 for division }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8007132 unless the tax debt was not deductible }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 for}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8007132  this purpose}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 .  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3237238 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid8018139 \hich\af0\dbch\af0\loch\f0 [18]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 The appellant }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13782196 offered }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 a number of reasons for declining to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8007132 deduct the tax debt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 
.  The first was that the Cook Islands Court would decline to enforce the tax and revenue laws of a foreign country.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8007132 As to that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 
 the Judge concluded that s 20 was concerned with the existence of a debt, not its enforceability in the Cook Islands.  There wa
s no reason in principle for declining to recognise a foreign tax debt for the purposes of s 20(5).  There was a real likelihood that the debt would in fact be paid given that the respondent lived in New Zealand and that the NZ Inland Revenue Department w
ere in the process of enforcing its claim.  
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid8018139 \hich\af0\dbch\af0\loch\f0 [19]\tab}The appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8007132 \rquote s second argument was}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139  that the debt was \'93secured\'94 because the Inland Revenue Department had a freezing order and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13782196 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 
caveat over the former matrimonial home in Auckland.  The appellant argued that that made the debt an immovable and therefore outside the Court\rquote s jurisdiction.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8257776 
The Judge concluded, however, that there was no evidence to show that the Inland Revenue Department had secured its claim against the Auckland home, quite apart from the question whether securing a debt against foreign land made the debt itself a foreign 
\'93immovable\'94. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8018139 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid8483600 \hich\af0\dbch\af0\loch\f0 [20]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483600 Significantly}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13782196  for the purpose of this appeal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483600 , the Judge }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13782196 also }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483600 found the respondent\rquote 
s disclosure of information and documents to be unsatisfactory and his evidence to be \'93unreliable and contradictory\'94.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid8483600 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170 
\chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  Judgment at [30].}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483600  
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid8257776 {\*\bkmkstart _Toc499372671}The Appeal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid16343705\charrsid14580077 
{\*\bkmkend _Toc499372671}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid8257776 \hich\af0\dbch\af0\loch\f0 [21]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8257776 
In this Court the appellant advanced }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12144337 a number of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8257776 grounds of appeal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12144337 
. These are conveniently considered under the following headings:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14442801  
\par }\pard \ltrpar\ql \li720\ri0\sb120\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13782196 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9265750 A: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12144337 
Deductibility of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14442801 respondent\rquote s tax debt.
\par }\pard \ltrpar\ql \li720\ri0\sb120\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14180013 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12144337 B: Jurisdiction over trusts }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10050618 where }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12144337 the trustees }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7831154 were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12144337 not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7831154 joined as }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12144337 parties}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10050618 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12144337 
\par C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13389648 : }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12144337 Validity of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13389648 Arorangi Trust and Webb Family Trust }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12144337 deeds}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13389648 .  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13782196 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12144337 D: Net value of the matrimonial property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9719978 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13782196 
\par E: Implementation of the division.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid7162607 \hich\af0\dbch\af0\loch\f0 [22]\tab}}\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid7162607 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7162607 We }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13782196 address }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7162607 th}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10050618 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7162607 se in turn. 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid9265750\charrsid14180013 {\*\bkmkstart _Toc499372672}A: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid4867403\charrsid14180013 
TAX DEBTS NOT DEDUCTIBLE}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid9265750\charrsid14180013 {\*\bkmkend _Toc499372672}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid10050618 \hich\af0\dbch\af0\loch\f0 [23]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12337855 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10050618 
To put the individual arguments in context }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13782196 it is necessary to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10050618 begin with the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12337855 statutory background }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 and its rationale}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10050618 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12337855 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid4867403 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid4867403\charrsid14180013 {\*\bkmkstart _Toc499372673}Effect }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid11417012\charrsid14180013 
of, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid4867403\charrsid14180013 and rationale for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid11417012\charrsid14180013 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid4867403\charrsid14180013 
 s 20(5)  and (7){\*\bkmkend _Toc499372673}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid4867403 \hich\af0\dbch\af0\loch\f0 [24]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12337855 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4867403 Section }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12337855 20(5) and (7) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4867403 provide}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12337855 :
\par }\pard\plain \ltrpar\s45\ql \fi-794\li1514\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1514\itap0\pararsid12337855 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\insrsid12337855\charrsid9201532 (5)\tab The value of the matrimonial property that may be 
divided between husband and wife pursuant to this Act shall be ascertained by deducting from the value of the matrimonial property owned by each spouse:
\par }\pard \ltrpar\s45\ql \fi-794\li2308\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2308\itap0\pararsid12337855 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\insrsid12337855\charrsid9201532 (a)\tab 
Any secured or unsecured debts (other than personal debts or debts secured wholly on separate property) owed by that spouse; and
\par (b)\tab The unsecured personal debts owed by that spouse to the extent that they exceed the value of any separate property of that spouse.
\par }\pard \ltrpar\s45\ql \fi-794\li1514\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1514\itap0\pararsid12337855 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\insrsid12337855\charrsid9201532 (7)\tab For the purposes of this section, 
\lquote personal debt\rquote  means a debt incurred by the husband or the wife, other than a debt incurred \endash 
\par }\pard \ltrpar\s45\ql \fi-794\li2308\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2308\itap0\pararsid12337855 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\insrsid12337855\charrsid9201532 (a)\tab By the husband and his wife jointly; or

\par (b)\tab In the course of a common enterprise carried on by the husband and the wife, whether or not together with any other person; or
\par (c)\tab For the purpose of improving the matrimonial home or acquiring or improving or repairing family chattels; or
\par (d)\tab For the benefit of both the husband and the wife or of any child of the marriage in the course of managing the affairs of the household or bringing up any child of the marriage.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid12337855 \hich\af0\dbch\af0\loch\f0 [25]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12337855 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12337855 
The broad scheme of s 20(5) is not in doubt.  The effect of s 20(5)(a) is that in the division of their property the spouses share the burden of those debts associated with the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9967272 marriage partnership}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12337855  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10378353 (conveniently referred to as \'93matrimonial debts\'94) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12337855 but }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7162607 are 
not required }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12337855 to share the burden of each other\rquote 
s personal debts. Section 20(5)(b) creates an exception to that approach where one of the spouses has unsecured personal debts that cannot be satisfied from that spouse\rquote s own separate property.  
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid13131881 \hich\af0\dbch\af0\loch\f0 [26]\tab}}\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid13131881 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 The most significant purpose of the Matrimonial Property Act 1976 is to \'93
recognise the equal contribution of husband and wife to the marriage partnership\'94.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid13131881 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13131881 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs60\super\insrsid12604170 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  See long title to the Matrimonial Property Act 1976.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881  Consistent with that object, the key provisions of the Act }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8597373 require the sharing of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 wealth created by the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7162607 operations of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 
marriage partnership.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid13131881 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13131881 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  See in particular ss 8-11 and 18. }}}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13131881  But the true value of that wealth }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10059735 could not ignore }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 those debts which were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2650520 
equally }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 the product of the partnership\rquote s operations. So the effect of s 20(5)(a) is that in the division of their property the spouses share }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10378353 both the
 property and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10378353 debts created by the operations of the marriage partnership. 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid10378353 \hich\af0\dbch\af0\loch\f0 [27]\tab}Although t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 
hat rationale explains s 20(5)(a) it is necessary to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7162607 move to a different }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 
rationale for s 20(5)(b). The latter brings into the division not only matrimonial debts but also those unsecured personal debts that cannot be satisfied from a spouse\rquote 
s own separate property. Here the rationale shifts from a just division between the spouses themselves to protection of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2650520 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 spouses\rquote 
 creditors.  The object behind s 20(5)(b) is to protect the creditors of a spouse who owes a personal debt in certain circumstances.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid13131881 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13131881 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs60\super\insrsid12604170 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170   }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid12604170 Wilson v Wilson}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  [1991] 1 NZLR 687 (CA) at 694-695.}}}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13131881   }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16473263 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid13131881 \hich\af0\dbch\af0\loch\f0 [28]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 Broadly speaking the rights of creditors }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2650520 are }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 unaffected by rights otherwise conferred on a spouse under the Act.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid13131881 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13131881 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs60\super\insrsid12604170 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  S 20(1) and see further ss 46 and 47.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881  I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10378353 t is assumed that i}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 f a debt owed by the debtor spouse is secured, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10378353 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 secured creditor }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10378353 will be able to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 look to the security for payment without needing to resort to the debtor spouse\rquote s matrimonial property.  Further, if the value of that spouse\rquote 
s separate property is sufficient to meet the unsecured personal debts the creditors can, if necessary, have their debts satisfied out of those separate property assets. It is only }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16473263 in a situation where }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 debts are }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10378353 both }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 unsecured}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10378353 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13131881  and cannot be satisfied from the debtor spouses\rquote  separate property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10378353 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881  that a creditor must turn to the debtor spouse\rquote 
s matrimonial property for satisfaction. 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid13131881 \hich\af0\dbch\af0\loch\f0 [29]\tab}}\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12337855 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 That is the legislative background against which the appellant\rquote s arguments fall for consideration.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2650520  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 It is now common ground that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2650520 total }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13131881 tax debt}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2650520  of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7603962  about}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2650520  $24 million is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid743068 the respo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4867403 n}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid743068 dent\rquote s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10378353 personal debt. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9719267 It follows that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12337855 respondent would }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10378353 not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12337855 be entitled to deduct }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2650520 any part of that sum }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12337855 if }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4867403 it is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2650520 disqualified as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4867403 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10378353 foreign tax debt}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4867403 . That will be considered first before considering other grounds on which its deductibility is resisted}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid743068 .  
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid743068 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid743068 {\*\bkmkstart _Toc499372674}Debt }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid9897522 an }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\cf0\insrsid1385502\charrsid1385502 irrecoverable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1385502  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid1385502\charrsid1385502 foreign}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1385502  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\cf0\insrsid1385502\charrsid1385502 tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid1385502 {\*\bkmkend _Toc499372674} }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid8543601\charrsid8543601 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\lang5129\langfe1033\langnp5129\langfenp1033\insrsid15868047 \hich\af0\dbch\af0\loch\f0 [30]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid6252407 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid15868047 
Mr Hikaka submitted that the tax debt }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid12144337 is not deductible }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid15868047 on the ground that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid12144337 in the }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs66\insrsid3941728 Cook Islands }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid12144337 it }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid2650520 represents }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid12144337 an unenforceable foreign tax}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid15868047 . 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\lang5129\langfe1033\langnp5129\langfenp1033\insrsid6232895 \hich\af0\dbch\af0\loch\f0 [31]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid6232895 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid2650520 applicable }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid14298684 conflict of laws principle }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid6232895 is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid14298684 not in dispute. }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6232895\charrsid4332406 Domestic}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6232895  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6252407\charrsid4332406 courts will }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs66\cf1\insrsid15868047 decline to }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6252407 enforce }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6252407\charrsid4332406 claims by foreign states to recover }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid15868047 their claim to }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6252407\charrsid4332406 taxes }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid15868047 and other sources of }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6252407\charrsid4332406 revenue.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs60\cf1\super\insrsid6252407 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6252407 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs60\super\insrsid12604170 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\fs22\cf1\insrsid12604170\charrsid6252407 Government of India v Taylor }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs22\cf1\insrsid12604170\charrsid6252407 [1955] AC 491 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\cf1\insrsid12604170 PC}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\cf1\insrsid12604170\charrsid6252407 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\cf1\insrsid7603962 .}}}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6252407  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid7803288 It will be convenient to refer to this as \'93the foreign tax principle\'94. }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs66\cf1\insrsid5324709 The principle }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid2555971 is recognised in the Cook Islands.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs60\cf1\super\insrsid2555971 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170 
\chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  }{\rtlch\fcs1 \ai\af0\afs16 \ltrch\fcs0 \i\cf1\insrsid12604170\charrsid7603962 USA v A Limited }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \cf1\insrsid12604170\charrsid7603962 
(High Court, Cook Islands, PL57/00, 4 December 2001, Greig CJ) \endash  case noted [2002]\line NZLJ 223.}}}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid2555971  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid5324709 Its }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid12610821 rationale }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid13912602 was}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid3084069  helpfully summarised by Mr McAnally in the following terms}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid13912602  (our footnotes)}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid3084069 : }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid3084069\charrsid3084069 
\par }\pard\plain \ltrpar\s45\ql \li644\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin644\itap0\pararsid13501749\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\cf1\insrsid9261581 
                                                                                                                                                                                                                                                               
 
                                                                                                                                                                                                                                                               
 
                                                                                                                                                                                                                                                               
 
                                                                                                                                                                                                                                                               
 
                                                                                                                                                                                                                                                               
 
                                                                                                                                                                                                                                                               
 
                                                                                                                                                                                                                                                               
 
                                                                                                                                                                                                                                                               
 
                                                                                                                                                                                                                                                               
 
                                                                                                                                                                                                                                                               
 
                                                                                                                                                                                                                                                               
 
                                                                                                                                                                                                                                                               
                                                                                                                                                                                                           }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f43\cf1\insrsid10301214  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\cf1\insrsid13912602\charrsid7803288 The rule is said to have its origins in the 17th century, with the Treaty of Westphalia at the end of the Thirty Years' War.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs60\f43\fs22\cf1\super\insrsid13912602\charrsid7803288 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\insrsid12604170\charrsid10881085 Avowal Administrative Attorneys Limited v District Court at North Shore }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12604170\charrsid10881085 [2008] 1 NZLR 675 at 683.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f43\fs22\cf1\insrsid13912602\charrsid7803288  In }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\fs22\cf1\insrsid13912602\charrsid7803288 Government of India, Ministry of Finance (Revenue Division) v Taylo}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\fs22\cf1\insrsid7603962 r }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\cf1\insrsid13912602\charrsid7803288 three justifications for the application of the rule appear:
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\insrsid13912602\charrsid7603962 (a) The enforcement by one state of a claim for taxes within another is "an assertion of sovereign authority by one State within the territory of another"; }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f43\fs22\insrsid3815002\charrsid7603962 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\insrsid13912602\charrsid7603962 (b) Because the Courts will not recognise liabilities that arise in a foreign State if they run cou
nter to the "settled public policy" of that in which enforcement is sought, there is a risk of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\insrsid3815002\charrsid7603962  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\insrsid13912602\charrsid7603962 
embarrassment between the States in question (what might be called the "comity" principle); and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\insrsid3815002\charrsid7603962 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\insrsid13912602\charrsid7603962 (c) One State cannot expect another to assume the administrative burden of interpreting and applying that other country's revenue laws}{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 
\f43\fs12\insrsid13912602\charrsid7603962  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\insrsid13912602\charrsid7603962 ("the practical issue").}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\fs22\insrsid12610821\charrsid7603962  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\fs22\insrsid14298684\charrsid7603962 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid6232895\charrsid1008442 \hich\af0\dbch\af0\loch\f0 [32]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid3942302 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs66\cf1\insrsid6232895\charrsid1008442 The foreign tax }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid3815002\charrsid1008442 principle }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid7172274\charrsid1008442 extends to }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6232895\charrsid1008442 indirect }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid7172274\charrsid1008442 enforcement}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid2555971\charrsid1008442 
 through recognition }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6232895\charrsid1008442 of the debt }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid2555971\charrsid1008442 for }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs66\cf1\insrsid6232895\charrsid1008442 a collateral }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid2555971\charrsid1008442 legal purpose}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid7172274\charrsid1008442 . }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cs66\cf1\insrsid14298684\charrsid1008442 A }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid2318234\charrsid1008442 liquidator has no power to pay a 
foreign tax debt in circumstances where the foreign government could not have sued for that debt in the country where the liquidation is undertaken.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs60\cf1\super\insrsid2318234 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\insrsid12604170\charrsid10881085 Government of India }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\cf1\insrsid12604170\charrsid10881085 at 508 and 509.}}}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid2318234\charrsid1008442  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid10104606\charrsid1008442 Nor}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs66\cf1\insrsid14298684\charrsid1008442  can a foreign tax debt be taken into account for the purpose of deciding whether a}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid7603962 n individual}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs66\cf1\insrsid14298684\charrsid1008442  has a valuable interest in property pursuant to a resulting trust and, if so, the conditions which the court should attach to }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid5324709 the }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid14298684\charrsid1008442 interest.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs60\cf1\super\insrsid10104606 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\insrsid12604170\charrsid10881085 Damberg v Damberg }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\insrsid12604170\charrsid10881085 [2001] NSWCA 87, (2001) 52 NSWLR 492 at [167] \endash  [169].}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid16729315\charrsid1008442 
 Former trustees cannot justify a caveat for the protection of an indemnity against future claims where}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid15868047\charrsid1008442 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid16729315\charrsid1008442  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid3412052\charrsid1008442 even }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid15868047\charrsid1008442 if }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid16729315\charrsid1008442 the claims }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid15868047\charrsid1008442 were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid737616\charrsid1008442 later }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid15868047\charrsid1008442 made, they }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid16729315\charrsid1008442 would be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid15868047\charrsid1008442 claims to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid16729315\charrsid1008442 foreign taxes which }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid15868047\charrsid1008442 the former trustees would be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid16729315\charrsid1008442 under no practical compulsion to pay.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs60\cf1\super\insrsid16729315 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16729315 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\insrsid12604170\charrsid10881085 S and S Ltd v XYZ Ltd  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12604170\charrsid10881085 [2016] NZHC 26 at [123] \endash  [131]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\cf1\insrsid12604170\charrsid10881085 .}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid6232895\charrsid1008442  Th}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid1008442\charrsid1008442 is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid6232895\charrsid1008442  extension to collateral purposes is not absolute. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid16729315\charrsid1008442 A trustee cannot be prevented from electing to use trust funds to pay a foreign tax debt even where the debt could not have been domestically enforced.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid16729315 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16729315 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cs60\fs20\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12604170\charrsid10881085  }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\fs20\cf1\insrsid12604170\charrsid10881085 
Re Lord Cable }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\cf1\insrsid12604170\charrsid10881085 [1977] 1 WLR 7 at 19-20.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid16729315\charrsid1008442  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid14312179\charrsid1008442 And}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid16729315\charrsid1008442  once such a debt has been paid, the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid4161137\charrsid1008442 trustee }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid16729315\charrsid1008442 is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid4161137\charrsid1008442 entitled to an indemnity }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid11237465\charrsid1008442 for it out of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid4161137\charrsid1008442 domestic assets.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid11237465 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3297326 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs60\fs20\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \fs20\insrsid12604170\charrsid10881085  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\i\fs20\cf1\insrsid12604170\charrsid10881085 {\*\bkmkstart _Hlk498599110}
Re Reid}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\fs20\cf1\insrsid12604170\charrsid10881085  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\i\fs20\cf1\insrsid12604170\charrsid10881085 (}{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\cs67\fs20\cf1\insrsid12604170\charrsid10881085 1970) 17 DLR (3d) 199 (BCCA)}{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \cs67\i\fs20\cf1\insrsid12604170\charrsid10881085 {\*\bkmkend _Hlk498599110}.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid14312179\charrsid1008442  These might be described as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid3815002\charrsid1008442 exceptional }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid14312179\charrsid1008442 situations in which }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs66\insrsid3412052\charrsid1008442 domestic courts }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid6232895\charrsid1008442 found }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid14312179\charrsid1008442 it }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid8078074\charrsid1008442 unacceptable }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid14312179\charrsid1008442 to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid2841008\charrsid1008442 maintain the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid13131881\charrsid1008442 legal }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid2841008\charrsid1008442 fiction }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid14312179\charrsid1008442 that }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid13131881\charrsid1008442 the debtor did not owe the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid3412052\charrsid1008442 foreign tax debt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid13131881\charrsid1008442 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid6232895\charrsid1008442 But the fundamental principle remains: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid1008442\charrsid1008442 as a general rule a foreign tax debt will not be recognised }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs66\cf1\insrsid1008442\charrsid1008442 for a collateral legal purpose.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid1008442  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3942302 To reco
gnise a foreign tax debt in the context of a matrimonial property division would run counter to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1008442 the general rule. 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid1008442 \hich\af0\dbch\af0\loch\f0 [33]\tab}}\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid14298684 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid1008442 The general rule is a creature of the common law. }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs66\cf1\insrsid3102997 Common law principles }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid3412052 are }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid3102997 
subservient to legislation. This applies as much to conflict of laws principles as to any other class of common law. The ultimate question is }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid1008442 therefore }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs66\cf1\insrsid3102997 what the Cook Islands Parliament intended}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6497414 ,}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid3102997  and by incorporation the New Zealand Parliament intended}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6497414 ,}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid3102997  when }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid7288932 adopting }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs66\cf1\insrsid3102997 the word \'93debt\'94 in s 20 of the Matrimonial Property Act 1976. }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6497414 Did they intend }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid8078074 to include }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6497414 foreign tax debt}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid8078074 s?}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs66\cf1\insrsid6497414  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs66\insrsid3102997\charrsid14243117 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid3942302 \hich\af0\dbch\af0\loch\f0 [34]\tab}}\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12285529 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3942302 
In our view the answer is to be found in the rationale for s 20(b) discussed earlier. As a general proposition the spouses share in the benefits and burdens produced by the operation of their partnership and do not share in the debts incurred by one }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11689660 of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3942302 spouse}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11689660 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3942302  outside the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1008442 operations }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3942302 of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1008442 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3942302 partnership.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid10110732 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  See s 20(5)(a).}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11689660 
 The sole reason for allowing a personal debt to impact on the matrimonial property division under s 20(5)(b) is to protect a debtor spouse\rquote 
s unsecured creditors. But if, for whatever reason, an unsecured creditor would not be able to execute a judgment against the assets in question there would no longer be any }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1008442 rationale }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11689660 for allowing the debtor spouse to set of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1008442 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11689660  that debt against his or her matrimonial property assets.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs60\super\insrsid11689660 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085 
 Although differently expressed, that was essentially the approach taken in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid12604170\charrsid10881085 Livingstone v Livingstone }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12604170\charrsid10881085 
(1980) 4 MPC 129 (HC)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  where the Court declined to make any deduction for the husband\rquote s foreign tax debt having regard to the unlikelihood that it would  ever be paid. }}}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid11689660  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3942302 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid11689660 \hich\af0\dbch\af0\loch\f0 [35]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11689660 Th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1008442 
e rationale}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11689660  is readily illustrated by the present case. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10110732 If the New Zealand tax debt were deducted from the respondent\rquote 
s Cook Island assets there would be nothing left to divide with the appellant. But if it then turned out that the Commissioner of Inland Revenue could not execute a judgment against the same assets the respondent would have the best of both worlds. }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1008442 He would be able to keep all the matrimonial property }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10110732 for himself}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1008442 
 even though it remained immune to the claims of his creditor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10110732 . That cannot have been the intention behind s 20(5)(b). }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11689660 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid10110732 \hich\af0\dbch\af0\loch\f0 [36]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10110732 
Everything therefore turns on the question whether the Commissioner could in fact enforce the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4473618 New Zealand }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10110732 tax debt in the Cook Islands. }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4473618 The foreign tax principle suggests not, for the reasons given earlier. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10110732 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid4473618 \hich\af0\dbch\af0\loch\f0 [37]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4473618 
Mr McAnally submitted that the foreign tax principle did not apply in this case }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4985300 due to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4473618 special relationship}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 
 between}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4473618  the Cook Islands and New Zealand. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11611939 In a well-researched argument he }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4985300 pointed }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11611939 to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1181835 nature of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11611939 procedure for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1181835 enforcing }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8597373 a New Zealand judgment }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11611939 by filing }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8597373 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11611939 memorial}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8597373 
 in the Cook Islands High Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11611939 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid1194946 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10881085  Cook Islands Act 1915, s 173.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11611939 
 the commonality of the Queen in right of New Zealand as the Head of State of both countries,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid8597373 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  Constitution Art 2.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11611939  the right of Cook Islanders to New Zealand citizenship,}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid1008442 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  Citizenship Act 1977 (NZ) s 2.}}}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11611939  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1194946 cooperation }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 over }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1194946 double taxation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 
 avoidance}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1194946 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid1008442 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12604170\charrsid10881085 Double Tax Agreements (Cook Islands) Order 2010.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1194946  cooperation over the exchange of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 taxation 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1194946 information}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid5590162 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085 
 Agreement between the Government of New Zealand and the Government of the Cook Islands on the Exchange of Information with Respect to Taxes. }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1194946  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11611939 and }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5590162 the well-known }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1194946 historical }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11611939 ties between the two countries. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7606012 
He submitted}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13964571  (our footnotes)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7606012 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11611939 
\par }\pard\plain \ltrpar\s45\ql \li644\ri0\sb240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin644\itap0\pararsid13501749\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\cf1\insrsid13964571\charrsid5590162 As was recognised by the High Court of New Zealand in }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\fs22\cf1\insrsid13964571\charrsid5590162 Avowal Administrative}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f43\fs22\cf1\insrsid13964571\charrsid5590162 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\f43\fs22\cf1\super\insrsid13964571\charrsid5590162 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13964571 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\insrsid12604170\charrsid10881085 
Avowal Administrative Attorneys Limited v District Court at North Shore}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\f44\cf1\insrsid12604170\charrsid10881085  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\cf1\insrsid12604170\charrsid10881085 [2008] 1 NZLR 675     at 683}}}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\cf1\insrsid13964571\charrsid5590162 
 we now live in an age where there is a great deal of international cooperation and particularly where bilateral double tax agreements exist the "narrowly nationalistic regime, recorded in the 1955 report of }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\fs22\cf1\insrsid13964571\charrsid5590162 Government of India v Taylor}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\f44\fs22\cf1\insrsid13964571\charrsid5590162  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\cf1\insrsid13964571\charrsid5590162 
has been substantially affected by the OECD work". The Court went on to say }{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \f43\fs12\cf1\insrsid13964571\charrsid5590162  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\cf1\insrsid13964571\charrsid5590162 
that a "regime of obstruction has been replaced by one containing a large element of cross-border  cooperation".}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\f43\fs22\cf1\super\insrsid12714475\charrsid5590162 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12714475 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  At 685.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\fs22\cf1\insrsid13964571\charrsid5590162 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid1194946 \hich\af0\dbch\af0\loch\f0 [38]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12285529 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1194946 
We are not persuaded that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15681653 the right hypothesis on which to approach the division of matrimonial property }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 between these }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1015444 two }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 parties is that the tax debt }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 could be enforced in the Cook Islands}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8260356 .}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12714475  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 Enforceability }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 here }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 may well }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15681653 
be directly tested in proceedings between the Commissioner and the respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444\charrsid1015444  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 on some future occasion}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5590162 , perhaps with the assistance of the Solicitor General of the Cook Islands}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 . If that occurs we cannot entirely rule out the possibility that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15681653 
a fresh approach }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 to the foreign tax principle }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5590162 might }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15681653 be taken}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12714475 . }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8260356 But for now}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8260356  rights under the Matrimonial Property Act should be based on the most likely outcome. }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid15037413 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid8260356 \hich\af0\dbch\af0\loch\f0 [39]\tab}}\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid6161657 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8260356 The most likely outcome stems from}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7931519  a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8260356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7931519 longstanding }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8260356 conflict of law principle}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7931519 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6713445 
If the principle is to be called into question it should not be through the side wind of a matrimonial property case. For present purposes we }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15037413 are not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8260356 
persuaded that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 the close relationship between the two countries }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1181835 would }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5590162 prove }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15037413 to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5590162 be enough to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 negate }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8260356 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2369546 foreign tax principle.}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8260356  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5590162 Although the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15037413 ties }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6161657 are close the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15037413 fact }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6161657 remains that the two countries are distinct and sovereign entities with distinct and sovereign Parliaments and Governments.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid6161657 
\chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6161657 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  Constitution Art 27; }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\insrsid12604170\charrsid10881085 
Controller and Auditor-General v Sir Ronald Davison }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12604170\charrsid10881085 [1996] 2 NZLR 278 (CA).}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6161657  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15037413 That brings }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7931519 into p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5590162 l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7931519 ay }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15037413 the rationale}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid7931519 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15037413  for the foreign tax principle }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7931519 discussed earlier}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6713445 : to }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5590162 enforce New Zealand\rquote s tax claim }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\cf1\insrsid15037413 would be the assertion of sovereign authority by one State within the territory of another}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f43\cf1\insrsid6713445  and, at }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\cf1\insrsid15037413 least in theory, the tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\cf1\insrsid14488024 itself }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f43\cf1\insrsid15037413 
could be contrary to the public policy of the Cook Islands. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 Although t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6161657 he}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2369546 re is a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6161657  procedure for enforcing }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 New Zealand }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6161657 judgments through the filing of memoranda}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15037413 ,}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid2369546  local execution }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 may follow }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2369546 only with the leave of the High Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6161657 .}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs60\super\insrsid2369546 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170\charrsid10881085 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid10881085  Cook Islands Act 1915 s 173(4).}}}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid6161657   }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2369546 Despite Mr McAnally\rquote s careful submissions to the contrary}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2369546  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6713445 the leave requirement }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2369546 introduce}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14488024 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2369546  the opportunity for the Court to }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 refuse enforcement on the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6713445 ground }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 that it would }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15037413 contravene }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1015444 the foreign tax principle. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6161657 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid14488024 \hich\af0\dbch\af0\loch\f0 [40]\tab}}\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12285529 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14488024 
Our conclusion is that the New Zealand tax debt should not be taken into account for the purpose of dividing the Cook Islands}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14488024\charrsid14488024  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14488024 
matrimonial property. At least on the material }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1181835 and arguments }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14488024 presently before us, the stron
ger argument is that it is unenforceable in the Cook Islands. That is the basis on which we }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1181835 now}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14488024  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1181835 
consider the rights of these parties under }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14488024 the Matrimonial Property Act. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8260356 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid4867403 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid4867403\charrsid10881085 {\*\bkmkstart _Toc499372675}Other grounds for resisting deduction of the tax debt{\*\bkmkend _Toc499372675}

\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid14488024 \hich\af0\dbch\af0\loch\f0 [41]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid4937735 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14488024 
That makes it unnecessary for us to consider }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4937735 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14488024 other grounds on which the appellant contended }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4937735 
that the New Zealand tax debt should be excluded from consideration. For the sake of completeness, however, we express the view that the tax debt is not \'93secured\'94
 within the meaning of that word in s 20(5)(b). Although the Commissioner obtained a freezing order from the New Zealand High Court we agree with Mr McAnally that this operates in personam to prevent the dissipation of assets}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5384225 ;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4937735  it does not give the Commis
sioner any priority over other creditors. Similarly the fact that the Commissioner lodged a caveat against the Arney Road property merely prevents further dealings with that property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5384225 ;}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4937735  it does not create any proprietary interest in the property that did not
 already exist at the date of lodgement.  The appellant was unable to point to any priority which the Commissioner would enjoy in a bankruptcy. For a debt to be secured, there must at least be something which confers a greater prospect of recovery than th
at faced by the general run of unsecured creditors. If there is no practical difference between secured and unsecured debts the word \'93secured\'94 in s 20(5)(b) would lose all meaning.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid4937735 \hich\af0\dbch\af0\loch\f0 [42]\tab}}\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid9897522 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4937735 Similarly }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5839463 
the fact that the respondent might yet negotiate with the Commissioner a figure less than the full $2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170 4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5839463 
 million presently owing would not have affected the outcome in the present case. The level of tax debt is so high that it would be unrealistic to expect that the respondent could negotiate it down to a figure less than the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12604170 total }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5839463 value of the matrimonial property. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4937735 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid5839463 \hich\af0\dbch\af0\loch\f0 [43]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5839463 
Those views are immaterial, however, given our earlier conclusion that the New Zealand tax debt should be disregarded in its entirety. 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid10050618 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf24\insrsid10050618\charrsid10881085 {\*\bkmkstart _Toc499372676}B: JURISDICTION WHERE TRUSTEES NOT }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\cf24\insrsid7831154\charrsid10881085 JOINED AS }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf24\insrsid10050618\charrsid10881085 PARTIES{\*\bkmkend _Toc499372676}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid10050618 \hich\af0\dbch\af0\loch\f0 [44]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid9897522 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10050618 
The only formal parties to these proceedings are the appellant and the respondent in their personal capacities. The respondent takes the point that the trustees of the Arorangi Trust and the Webb Family Trust have not been }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid7831154 formally joined as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10050618 parties. He contends that in those circumstances }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9719978 orders cannot be made which would impact upon the property of those trusts. 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170 A preliminary observation is that if the respondent had taken that point at the outset of these proceedings, something more formal could have been done about it. But 
we are content to examine the sequence as it actually unfolded. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10050618 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid2913072 \hich\af0\dbch\af0\loch\f0 [45]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2913072 
At the time that these proceedings were commenced the sole trustee of the Arorangi Trust was the respondent. The trustees of the Webb Family Trust were the respondent and his partner, Brenda Dixon. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10361871 
Following }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2913072 the commencement of these proceedings }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4404964 in 2016}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4404964  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2913072 the appellant sought }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10361871 and obtained an }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2913072 order}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10361871 
 under s 37 of the Matrimonial Property Act that notice of the proceedings be given to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 the other trustee, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10361871 Brenda Dixon. Such notice was duly given.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4404964  The trial commenced on 8 May 2017. On 1 May}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903  2017}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4404964 
, seven days before the trial, the respondent filed an affidavit stating that the trustees of the Arorangi Trust had been changed to the respondent, Ms Dixon}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4404964 
 and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 her brother, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4404964 Mr Brett Riley}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903  on 6 February 2017
. This was the first notice the appellant had that two further trustees had been added for that trust. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170 
No further steps were taken by either party to formally join the trustees as parties or to commence parallel proceedings against the trustees seeking a declaration that the trusts were invalid. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4404964  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10361871 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid10361871 \hich\af0\dbch\af0\loch\f0 [46]\tab}Section 37 of the Act provides:
\par }\pard\plain \ltrpar\s45\ql \li644\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin644\itap0\pararsid10361871\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \ab\af0\afs16 \ltrch\fcs0 \b\f45\cf1\insrsid10361871\charrsid10361871 3}{\rtlch\fcs1 \ab\af0\afs16 \ltrch\fcs0 \b\f45\cf1\insrsid10361871 7}{\rtlch\fcs1 \ab\af0\afs16 \ltrch\fcs0 \b\f45\fs22\cf1\insrsid10361871\charrsid10361871  }{\rtlch\fcs1 
\ab\af0\afs16 \ltrch\fcs0 \b\f45\fs22\cf1\insrsid10361871  }{\rtlch\fcs1 \ab\af0\afs16 \ltrch\fcs0 \b\f45\fs22\cf1\insrsid10361871\charrsid10361871 Persons entitled to be heard }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\f43\fs22\cf1\insrsid10361871\charrsid10361871 \emdash \line }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f43\fs22\cf1\insrsid10361871 
\par }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f43\fs22\cf1\insrsid10361871\charrsid10361871 Before any order is made under this Act, such notice as the Court directs shall be}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f43\cf1\insrsid10361871\charrsid10361871  }{
\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f43\fs22\cf1\insrsid10361871\charrsid10361871 given to any person having an interest in the property which would be affected by the}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f43\cf1\insrsid10361871\charrsid10361871  }{
\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f43\fs22\cf1\insrsid10361871\charrsid10361871 order, and any such person shall be entitled to appear and to be heard in the matter}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f43\cf1\insrsid10361871\charrsid10361871  }{
\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f43\fs22\cf1\insrsid10361871\charrsid10361871 as a party to the application.}{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \fs32\cf1\insrsid10361871\charrsid10361871 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid2913072 \hich\af0\dbch\af0\loch\f0 [47]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid9897522 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2913072  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 In New Zealand the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10881085 Court of Appeal has }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 expressed }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10881085 the view }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 that notice given under s 37 permits orders to be made }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10881085 only in certain circumstances. On that view an order can be made affecting }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10577841 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 property of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10577841 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 spouse where }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10577841 a }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 third }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10577841 party }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10881085 claims }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 an interest but not }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10881085 an order affecting }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 the property of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10577841 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 third }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10577841 party }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 against which }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10577841 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 spouse claim}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10577841 s}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430  an interest.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12517430 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\fs22\cf1\insrsid12604170\charrsid12517430 Johanson v Johanson }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \fs22\cf1\insrsid12604170\charrsid12517430 (1993) 10 FRNZ 578 (CA) at 580 and 581.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 
 The distinction may not be a useful one given that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10577841 all }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 interests in property }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10577841 \endash 
 whether as owner, mortgagee, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5730641 formal trustee, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10577841 constructive trustee, or beneficiary - }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 are }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10577841 ultimately }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 capable of categorisation as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10577841 forms of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12517430 property. }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10577841 It is only when disputed issu
es between a spouse and a third party have been judicially determined that one could say whether the property in question should be regarded as the property of a spouse against which a third party had claimed an interest or the property of a third party a
gainst which a spouse had claimed an interest or neither. Nor is it apparent how }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5730641 that particular }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10577841 distinction is to be }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5730641 inferred from either the text of s 37 or its implied purpose.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10050618 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid5730641 \hich\af0\dbch\af0\loch\f0 [48]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5730641 
The intended effect of s 37 has not been well expressed in the provision itself. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170 
Nor is the Act clear as to the effect of orders affecting trust property where the trustees have not been formally joined as parties. 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid12604170 \hich\af0\dbch\af0\loch\f0 [49]\tab}In our view }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5730641 
this is social legislation which ought to be interpreted in a way which achieve}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5730641  its implied purpose. In our view }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12604170 the purpose }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5730641 implied }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170 in s 37 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5730641 is to ensure that the interests of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4264903 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5730641 third }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 party }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5730641 will not be adversely affected by orders made under the Matrimonial }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4404964 Property Act without adequate warning and opportunity to be heard. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 Depending on the circumstances}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170 ,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13118609  mere }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 notice that such proceedings have been issued may not be sufficient. It may be necessary to go further to ensure that the potential prejudice to }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12604170 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 third party has been adequately drawn to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 that party\rquote s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 
attention. The particular facts of e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4404964 ach case }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 must }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4404964 be closely considered to see whether th}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13118609 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4404964  implied purpose }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 of s 37 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4404964 has been }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 
achieved. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5730641 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid4264903 \hich\af0\dbch\af0\loch\f0 [50]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 
In the present case the following factors are relevant:
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid4264903 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ltrpar\ql \fi-360\li1440\ri0\sb240\sl360\slmult1\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin1440\itap0\pararsid4264903 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 
The appellant had made it clear from the outset of the proceedings that the validity of the Arorangi Trust was at issue.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid13118609 \hich\af0\dbch\af0\loch\f0 (b)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 
At all material times the respondent knew that validity of the Arorangi Trust was under challenge. Following his separation from the appellant he arranged for the settlement of a new trust, the Webb Family Trust, and arranged to }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12861422 have }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 some of the Arorangi Trust assets }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12861422 resettled }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 on the new trust. }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4264903 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid13118609 \hich\af0\dbch\af0\loch\f0 (c)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 
At one point the respondent filed an affidavit stating that it was given in both his personal capacity and in his capacity as the trustee of the Arorangi Trust.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid13118609 \hich\af0\dbch\af0\loch\f0 (d)\tab}Ms Dixon was given formal notice of the proceedings}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12861422 
 in circumstances that could only have related to her role as trustee of the Webb Family Trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 .
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid13118609 \hich\af0\dbch\af0\loch\f0 (e)\tab}Both the respondent and Ms Dixon gave evidence at trial and were present }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12861422 throughout while evidence and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 arguments were traversed }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12861422 concerning the validity of the t
rusts. It is safe to assume that they gave continuing instructions to counsel for the respondent throughout. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13118609 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid12861422 \hich\af0\dbch\af0\loch\f0 (f)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12861422 
It could be expected that the relationship between the respondent, Ms Dixon, and Mr Riley was such that the nature of the proceedings would have been discussed following the change of trustees.
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid12861422 \hich\af0\dbch\af0\loch\f0 (g)\tab}Full evidence was presented in opposition to challenges to the validity of the trusts. 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid6512042 \hich\af0\dbch\af0\loch\f0 (h)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6512042 Everything that could possibly be said in support of }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12861422 the validity of the trusts was fully and ably }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6512042 offered by Mr McAnally in both Courts. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12861422 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid6512042 \hich\af0\dbch\af0\loch\f0 [51]\tab}}\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid9897522 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6512042 We }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12861422 are satisfied that the trustees of the two trusts have }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6512042 been given }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10758279 adequate }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12861422 opportunity to present their cases in support of the validity of the trusts}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid6512042  and have taken advantage of that opportunity}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12861422 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6512042 
There could be no prejudice to the trusts in ruling on their validity in the context of these proceedings. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4264903 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid11102097 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf24\insrsid10050618\charrsid10881085 {\*\bkmkstart _Toc499372677}C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf24\insrsid11102097\charrsid10881085 
: VALIDITY OF THE ARORANGI AND WEBB FAMILY TRUSTS{\*\bkmkend _Toc499372677}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid11102097 \hich\af0\dbch\af0\loch\f0 [52]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid9897522 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102097 
The appellant contends that the deeds for the Arorangi Trust and the Webb Family Trust did not create valid trusts. Essentially the same provisions are to be found in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1077445 both trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11102097  deed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1077445 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102097 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466243 It is common ground that they }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11102097 
stand or fall together. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466243 It will be convenient to focus on the Arorangi Trust }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1077445 deed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10758279 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1077445  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466243 the material provisions of which are annexed to this judgment as a schedule.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9897522 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid14971551 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf24\insrsid14971551\charrsid14971551 {\*\bkmkstart _Toc499372678}Trust validity principles{\*\bkmkend _Toc499372678}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid5466243 \hich\af0\dbch\af0\loch\f0 [53]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466243 
The key issue is whether, on an objective analysis of the powers reserved to the respondent in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1077445 that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466243 deed, the settlor has }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1077445 evinced }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466243 an intention to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6901224 irrevocably }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466243 relinquish a beneficial interest}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4930955 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466243  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1077445 Strictly speaking there was a distinct settlement each time the respondent made a further disposition of property to one of }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5466243 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1077445 trusts after its inception but it has not been suggested that the position would have materially differed on those occasions. 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid415187 \hich\af0\dbch\af0\loch\f0 [54]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid415187 Mr Hikaka submitted that }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid415187 the deed in this case was analogous to that settled by }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 Mr\line Pugachev in }{
\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 JSC Mezhdunarodniy Promyshlenniy Bank & Ors v Pugachev}{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 
\i\cf1\lang5129\langfe5129\langfenp5129\insrsid415187  }{\rtlch\fcs1 \ai\af0\afs20 \ltrch\fcs0 \i\cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 & Ors}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 .}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cs60\cf1\lang5129\langfe5129\super\langfenp5129\insrsid10513477 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170 
\chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\insrsid12604170\charrsid615762 JSC Mezhdunarodniy Promyshlenniy Bank & Ors v Pugachev & Ors }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\insrsid12604170\charrsid615762 [2017]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid615762\charrsid615762  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12604170\charrsid615762 EWHC 2426.}}}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859  In that case Mr Pugachev}{\rtlch\fcs1 \af0\afs14 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 was the settlor, protector and a}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid415187  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 beneficiary of the trust. As protector, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid415187 he had the }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 power to remove and appoint trustees}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid415187 
, to direct the sale of a particular asset, to veto the distribution or vesting of trust property, to veto the removal of beneficiaries and to veto any variation }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 of the trust deed or release or revocation of }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid415187 its }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 powers}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid415187 . In that case the Court }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 found that these powers were such that Mr Pugachev }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid415187 had not effectively alienated }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid10513477 his }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 beneficial ownership of the assets}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid10513477 . It followed that }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 there was}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid415187  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid415187\charrsid10691859 no trust}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid10513477 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2844210\charrsid2844210 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langnp5129\insrsid10513477 \hich\af0\dbch\af0\loch\f0 [55]\tab}}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid10513477 A similar }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid7432363 approach}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid10513477  might well have been }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid7432363 relied upon }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid10513477 in the New Zealand case of }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\i\cf1\lang5129\langfe5129\langfenp5129\insrsid10513477 Clayton v Clayton}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\cf1\lang5129\langfe5129\langfenp5129\insrsid10758279 .}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cs60\cf1\lang5129\langfe5129\super\langfenp5129\insrsid10513477\charrsid10758279 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\insrsid12604170\charrsid6372028 
Clayton v Clayton }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\insrsid12604170\charrsid6372028 [2009] NZSC 29, [2016] 1 NZLR 551.}}}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\cf1\lang5129\langfe5129\langfenp5129\insrsid2844210  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid10758279 I}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid2844210 n the end the Court}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid8814192 s
}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid2844210  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid7432363 in that case }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid2844210 arrived at the same}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid10758279  result by treating the husband-}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid2844210 settlor\rquote s bundle of powers as relationship property }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid7432363 
which could then be divided with the wife under the Property (Relationships) Act 1976 (NZ). }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid615762 Counsel agreed that }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\lang5129\langfe5129\langfenp5129\insrsid7432363 in }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid615762 this }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid7432363 case }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid615762 the result would be the same whether approached in terms of trust invalidity or in terms of a bundle of powers treated as matrimonial property}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \cf1\lang5129\langfe5129\langfenp5129\insrsid7432363 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4930955\charrsid7432363 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid7432363 \hich\af0\dbch\af0\loch\f0 [56]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7432363 Although cases such as }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid7432363 Pugachev }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7432363 and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid7432363 Clayton }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7432363 
illustrate the principle, we do not think it profitable to embark on a detailed comparison between this trust deed and the trust deeds in those cases.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10758279 The ultimate }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid7432363 question is whether the powers reserved to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10758279 this }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7432363 respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10758279 -settlor}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid7432363  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8814192 were inconsistent with }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7432363 an intention to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6901224 irrevocably }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid7432363 relinquish a beneficial interest}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6901224 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8814192 This requires careful interpretation of the particular deed in question. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8276529 The matter i
s best tested by asking what would have occurred if the respondent had attempted to recover the property which he ostensibly settled on the trust. If a critical step in such an attempt would have required the assent of a truly independent person, or would
 have been subject to an enforceable fiduciary duty on his part, it could not be said that the purported settlement on the trust was ineffective. Conversely if}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid615762 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8276529  }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6372028 on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1277162 an objective view of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6372028 the deed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid615762 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6372028  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6901224 the respondent had retained for himself the uncontrolled power to recover }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8276529 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6901224 property}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6372028  it could not be said that he had divested himself of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid615762 his }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6372028 beneficial ownership}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid615762  of the property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6901224 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907756 The latter }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid615762 situation }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907756 
might usefully }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1277162 be described as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907756 \'93objective }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1277162 nullity}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907756 \'94
 to distinguish it from }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4617245 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907756 sham}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4617245 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2783640 . A sham}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5907756  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2783640 turns on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907756 the subjective intent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid615762  of the parties involved}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1277162 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907756  But in the end }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4617245 what }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907756 matters is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4617245 whether }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907756 there is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4617245  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3165515 no }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907756 valid trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4617245 , by whatever route}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3165515  that conclusion might be reached}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5907756 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid3165515 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3165515 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs60\super\insrsid3165515 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3165515  For further discussion of nomenclature see}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid3165515  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3165515 
Clayton v Clayton }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3165515 [2015] NZCA 30, [2015] 3 NZLR 293 at [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3165515\charrsid5907756 85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3165515 ] and }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid3165515 Clayton }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3165515 (SC) above at }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3165515\charrsid5907756 [123]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3165515 . }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1277162 
 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7432363 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid14971551 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf24\insrsid14971551\charrsid14971551 {\*\bkmkstart _Toc499372679}The trust deed in this case{\*\bkmkend _Toc499372679}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid615762 \hich\af0\dbch\af0\loch\f0 [57]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid615762 For }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3430035 the Arorangi Trust }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8814192 deed we find cl 14.1(c) to be a useful starting point. It permits the Trustee }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664 
(the respondent from the outset) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8814192 to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664 act as such, and to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8814192 exercise his powers and discretions notwithstanding that 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664 in any matter }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8814192 his interests or duty }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664 might }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8814192 con}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11810664 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8814192 lict with his duty to the Trust Fund or any Beneficiary. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10758279 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid11810664 \hich\af0\dbch\af0\loch\f0 [58]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664 Mr McAnally submitted that in context}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid10758279 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10758279 cl 14.1(c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664 should be confined to individual transactions}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8814192  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664 of a commercial nature. We do not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6254413 think that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6254413 plain words of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664 provision }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6254413 can be read down }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664 in that fashion}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6254413 . We are reinforced in that view by two considerations. One is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664 cl 3.2(a) which provides that in cases of doubt the interpretation of the deed is to favour the broadening of the powers}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6254413 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664  and the restricting of the liabilities}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6254413 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664  of the Trustee. }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6254413 The other is that the reference to \'93discretions\'94 as well as \'93powers\'94 readily extends to discretions affecting distributions to beneficiaries as distinct from me}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12847337 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6254413 e commercial transactions entered into on behalf of the trust as a whole. For all practical purposes the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11810664 provision }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid6254413 is a denial of the fiduciary duties which would otherwise apply where the Trustee wishes to exercise his powers and discretions in his own favour.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid6254413 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs60\super\insrsid12604170 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  For the significance attached to a similar provision in a trust deed see }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\fs22\cf1\insrsid12604170\charrsid11799218 Clayton }{
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \fs22\cf1\insrsid12604170\charrsid11799218 (SC) above at [56].}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6254413  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6901224 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid11687372 \hich\af0\dbch\af0\loch\f0 [59]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 
The second preliminary matter is that as the sole Trustee}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12847337 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 
 the respondent could have immediately appointed himself as Consultant under cl 5.1 (as he in fact did). }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7288864 Mr Mc
Anally submitted that he could not have validly done so in that it would be a nonsense to appoint himself in order to give advice to himself. However the giving of advice is by no means the only function of the Consultant. The Consultant was also given va
rious powers with respect to investments (cl 4.1), removal and replacement of trustees (cl 6.2), consent to acceleration of final vesting (cl 9.1) and consent to variation of the trust deed (cl 18.1). }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12847337 
Nor was there anything }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7288864 to stop the respondent from }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12847337 giving the advice function purpose by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7288864 
appointing himself Consultant and then appointing an additional Trustee (as he in fact did) or replacing himself as Trustee. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid11799218 \hich\af0\dbch\af0\loch\f0 [60]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 That is the background against which }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13710906 we }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 turn to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3091453 some of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319 self-benefit }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3091453 avenues which would have been open to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 the respondent }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3091453 had he been }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 so minded. }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11687372 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid11799218 \hich\af0\dbch\af0\loch\f0 [61]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 The first is that in his capacity as }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid11687372 the sole }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 Trustee }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 he }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 
respondent }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 could have made a distribution of capital and/or income to himself under cl 1.1 of the General Terms and Conditions in the Schedule.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid11799218 
\chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs60\super\insrsid12604170 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  Also relied on in }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\fs22\cf1\insrsid12604170\charrsid11799218 Clayton }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\fs22\cf1\insrsid12604170\charrsid11799218 (SC) above at [56]. }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 The breach of fiduciary duty which }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13710906 that }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 would }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13710906 otherwise entail }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 is negated by cl 14.1(d). 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid11687372 \hich\af0\dbch\af0\loch\f0 [62]\tab}The second is that in his capacity as the sole Trustee the respondent could have }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3091453 either }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 resettled the trust under cl 12}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3091453 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372  or varied its terms under cl 18 }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13710906 (the latter with his consent as Consultant)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12847337 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3091453 
 in such a manner as to permit the vesting of all trust property upon himself alone}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13710906 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid11799218 \hich\af0\dbch\af0\loch\f0 [63]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3091453 
third }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 as the appointer }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 identified in cl 10.1}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3091453 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372  the respondent }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 could have nominated himself as the sole }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 
nominated }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 beneficiary in substitution for the existing nominated beneficiaries}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 . Mr McAnally submitted that he could not have done }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3091453 so given }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11687372 that to vest property in a trustee who is also the sole beneficiary collapses the trust. But }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319 that }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3091453 is the point of the inquiry. If the respondent had retained to himself the power to restore the property to himself }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319 the result would be that }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3091453 he had not effectively alienated the beneficial interest in the first place. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11799218 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid12651319 \hich\af0\dbch\af0\loch\f0 [64]\tab}}\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12651319 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319 The final point is that even if he had resigned as Trustee}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12847337 ,}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319  the respondent w
ould have retained a high level of control in his capacity as Consultant. Some of the powers of the Consultant have already been mentioned. In addition the Consultant retained the important power to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 
remove and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319 replace Trustees (cl 6.2). The power conferred by cl 6.2 was to be exercised }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 by the Consultant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319 \'93
at his absolute discretion and without giving reasons therefore\'94. It was clearly non-fiduciary}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12651319 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12651319 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs60\super\insrsid12604170 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170\charrsid15026688 See further }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid12604170\charrsid15026688 Pugachev,}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid12604170\charrsid15026688  above. }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319  and in practice represented an important means by which }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 the respondent }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12651319 could }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 have }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319 dispose}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319 
 of uncooperative trustees. It is unnecessary for us to assess the significance of that power if it had stood alone. It is one of those powers which might be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 
regarded as an important component of a bundle of rights and powers as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319 matrimonial property. But for present purposes it }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15026688 suffices }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12651319 to say that it adds to the picture of a settlor who has never }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 intended to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12651319 
alienate his beneficial interest for the purpose of the law of trusts. 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid4670041 \hich\af0\dbch\af0\loch\f0 [65]\tab}}\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 We are satisfied that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13910883 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1277162 two }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 deeds of trust fail to record an effective alienation of the beneficial interest in the assets in question. The powers retained }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13910883 
by the respondent }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 meant that at any time he could }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8879623 have }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 recover}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8879623 
ed, and still could recover,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041  the property which he }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13910883 had }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 purported to settle on the trusts. The trusts are }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8879623 therefore }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 invalid. 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid14971551 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf24\insrsid14971551\charrsid14971551 {\*\bkmkstart _Toc499372680}Other grounds for invalidity{\*\bkmkend _Toc499372680}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid4670041 \hich\af0\dbch\af0\loch\f0 [66]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 
Mr Hikaka challenged the validity of the trusts on other grounds. It is sufficient to say that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1277162 on the factual findings of the Judge }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 the trusts were not shams}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15026688 ;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041  and that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13910883 while }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 the provision for }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13910883 absolute }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 non-disclosure to beneficiaries (cl 19.1) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8879623 may well have been ineffective it }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13910883 
would not have invalidated the trusts as a whole. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4670041 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid6646287 \hich\af0\dbch\af0\loch\f0 [67]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6646287 
Given our conclusion that the trusts were invalid, the property which appeared to be that of the
 trusts was in fact the property of the respondent. It is not contended that in those circumstances it would be anything other than matrimonial property. Nor is there any dispute over the appellant\rquote 
s right to half the value of that property under ss 8 to 15 of the Matrimonial Property Act. The sole remaining dispute concerns the net value of that property. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6512042 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid9719978 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid9719978\charrsid15026688 {\*\bkmkstart _Toc499372681}D: NET VALUE OF THE MATRIMONIAL PROPERTY{\*\bkmkend _Toc499372681}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid6512042 \hich\af0\dbch\af0\loch\f0 [68]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6512042 The appellant 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6646287 contends that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5601901 the total value of the matrimonial property is $8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12847337 ,092,111.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5601901  This includes the matrimonial home at Arorangi which has a current agreed value of $2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15026688 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12847337 830,000}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5601901 
. The respondent contends that the total value of the matrimonial property is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14971551 about }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5601901 $4 million. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16399192 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid12847337 \hich\af0\dbch\af0\loch\f0 [69]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12847337 In valuing the matrimonial property }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid15549643 three }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5601901 issues}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16399192  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12847337 have particular }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16399192 
significan}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12847337 ce}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5601901 :
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid15549643 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ltrpar\ql \fi-360\li1440\ri0\sb240\sl360\slmult1\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls2\ilvl1\adjustright\rin0\lin1440\itap0\pararsid5601901 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15549643 The status of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5601901 debt }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15549643 of }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid15549643\charrsid15549643 $3,335,464.73}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid15549643  }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid16399192 allegedly owing }{
\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid15549643 to the Honk Land Trust.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5601901\charrsid15549643 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid15549643 \hich\af43\dbch\af0\loch\f43 (b)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid15549643 
The value of the respondent\rquote s shares in Solar 3000 Ltd.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15549643\charrsid15549643 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid15549643 \hich\af43\dbch\af0\loch\f43 (c)\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid15549643 
The value of the respondent\rquote s interest in the Kuru Club.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15549643\charrsid16399192 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid16399192 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf24\insrsid16399192\charrsid16399192 {\*\bkmkstart _Toc499372682}Debt }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f0\fs24\cf1\insrsid16399192\charrsid16399192 to Honk Land Trust}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs24\cf1\insrsid16399192 {\*\bkmkend _Toc499372682}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid2190301 \hich\af43\dbch\af0\loch\f43 [70]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid2190301 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid2190301 
The respondent seeks to deduct from the matrimonial property }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid2190301\charrsid15549643 $3,335,464.73}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid2190301 
 for a debt which he says he still owes to the Honk Land Trust. The appellant says that no such debt is owing. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16399192\charrsid2190301 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid2190301 \hich\af43\dbch\af0\loch\f43 [71]\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid2190301 
The debt had its origins in an arrangement the respondent had entered 
into with his partner, Mr Tauber. The arrangement was that the Arorangi Trust, effectively the respondent, would provide management services for their joint business. The entity nominated by Mr Tauber as the vehicle by which he would participate in the ve
nture was the Honk Land Trust. In return for the respondent\rquote s management services, the Honk Land Trust was to pay the respondent a form of remuneration. }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid10118752 
In lieu of cash, the remuneration would take the form of a series of loans from the Honk Land Trust to t
he respondent. The respondent likened the loan arrangement to the Macquarie bank model under which employees are advanced a series of loans in return for services provided. He expected that at some point there would be a distribution which would allow the
 loans to be repaid. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10118752\charrsid10118752 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid10118752\charrsid3944909 \hich\af43\dbch\af0\loch\f43 [72]\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid10118752\charrsid3944909 The Commissioner of Inland Revenue and the Taxation Review Authority }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3944909\charrsid3944909 each }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid10118752\charrsid3944909 concluded that the form in which the respondent was remunerated was nothing more than an }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3944909\charrsid3944909 
income substitute made for the purpose of avoiding }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid10118752\charrsid3944909 tax. Although }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3944909\charrsid3944909 conclusions for tax purposes have }
{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid10118752\charrsid3944909 no direct application }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3944909\charrsid3944909 here,}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid10118752\charrsid3944909  we can see no other sensible explanation for }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3944909\charrsid3944909 the arrangement}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid10118752\charrsid3944909 . }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3944909\charrsid3944909 It does not appear to be disputed that the services were provided. One would expect that sooner or later }{\rtlch\fcs1 \af0\afs22 
\ltrch\fcs0 \f43\cf1\insrsid12847337 the Honk Land Trust }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3944909\charrsid3944909 would have to}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12847337  pay for them}{\rtlch\fcs1 \af0\afs22 
\ltrch\fcs0 \f43\cf1\insrsid3944909\charrsid3944909 . The fact that the advances were initially expressed as loans is immaterial if in the long run the respondent expected that }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12847337 \'93
distributions\'94 would be substituted for }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3944909\charrsid3944909 the \'93loans\'94. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3944909 That view is reinforced by the Honk Land Trust}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13249735 \rquote s subsequent failure to bring enforcement }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3944909 proceedings to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13249735 recover }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3944909 
the so-called loans. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10118752 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid3944909 \hich\af0\dbch\af0\loch\f0 [73]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3944909 
We conclude that there is no genuine debt owed to the Honk Land Trust. It does not qualify for deduction from the matrimonial property.
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid16399192 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs24\cf1\insrsid16399192\charrsid16399192 {\*\bkmkstart _Toc499372683}Respondent\rquote s shares in Solar 3000 Ltd}{\rtlch\fcs1 \af0\afs22 
\ltrch\fcs0 \f0\fs24\cf1\insrsid16399192 {\*\bkmkend _Toc499372683}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid2190301 \hich\af43\dbch\af0\loch\f43 [74]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid2190301 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid2190301 
It is not disputed that the respondent has shares in Solar 3000 Ltd}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3944909  and that they amount to matrimonial property}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid2190301 .}{\rtlch\fcs1 
\af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3944909  The }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12470403 appellant says they are worth $3.3 million}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3944909 . }{\rtlch\fcs1 \af0\afs22 
\ltrch\fcs0 \f43\cf1\insrsid12470403 The respondent sa}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 ys}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12470403  }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid15026688 
they are worth only }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12470403 $30,544. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12470403\charrsid12470403 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid12470403 \hich\af43\dbch\af0\loch\f43 [75]\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12470403 
In the absence of proper discovery from the respondent}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 ,}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12470403  the appellant based its valuation on }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid13249735 a draft }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12470403 investor statement which put a projected value of }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 $10 million }{\rtlch\fcs1 \af0\afs22 
\ltrch\fcs0 \f43\cf1\insrsid12470403 on }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 the total share capital after launch of the business. }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid15026688 We accept the appellant\rquote 
s contention that the }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 respondent}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid15026688  had 33 per cent the total share capital. On that basis the }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid11562457 value of his interest would be $3.333 million. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12470403\charrsid12470403 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid11562457 \hich\af43\dbch\af0\loch\f43 [76]\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 
Mr McAnally submitted that }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13205164 reliance on }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 a }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 draft }{\rtlch\fcs1 
\af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 statement for investors }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13205164 predicting }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 that the share capital would }{\rtlch\fcs1 
\af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13205164 prove to }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 be worth $10 million dollars was no basis on which to value shares. In }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12470403 
the course of argument }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 he }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12470403 appeared to accept that based on projected profits }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid11562457 of $5.8m over 20 years }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12470403 the }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 total share }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12470403 
value might well be }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 $600,000 of which }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid12470403 $180,000 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 
could be attributed to the respondent\rquote s shares. }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13205164 Significantly}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 , the respondent produced only the last page of the }{
\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13205164 final }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 investor statement }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13205164 bearing his signature. }{\rtlch\fcs1 
\af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 The preceding pages }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13205164 of the final document }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 are missing. }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2190301\charrsid11562457 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid11562457 \hich\af43\dbch\af0\loch\f43 [77]\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 
We accept that the value assumed by the appellant is speculative }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 and that there is }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid9588555 insuff
icient evidence before the Court on which to carry out a }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 conventional }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid9588555 valuation. }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid13249735 But }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid9588555 t}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid5445501 he }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457 respondent has brought this on himself
}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 .}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid11562457  }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 Where the }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid5445501 relevant documents and information were in }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid9588555 his }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 exclusive }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid5445501 possession and control}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735  it }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid9588555 is appropriate to draw adverse inferences against him.}{\rtlch\fcs1 \af0\afs22 
\ltrch\fcs0 \cs60\f43\cf1\super\insrsid9588555 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s58\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs60\super\insrsid12604170 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12604170  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid12604170 Clayton v Clayton }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid12604170 [2015] NZCA 30, [2015] 3 NZLR 293 at [181] \endash  [187].}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9588555\charrsid9588555 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid5445501 \hich\af43\dbch\af0\loch\f43 [78]\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid5445501 
Doing the best we can on the sparse evidence before us}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 , and bearing in mind the justification for an adverse inference,}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid5445501  we adopt }{
\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 $2 million}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid5445501  as the value of the respondent\rquote s }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 Solar }{\rtlch\fcs1 
\af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid5445501 shares. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11562457\charrsid11562457 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid16399192 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs24\cf1\insrsid16399192\charrsid16399192 {\*\bkmkstart _Toc499372684}Respondent\rquote s interest in Kuru Club}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\insrsid16399192\charrsid16399192 {\*\bkmkend _Toc499372684}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid2190301 \hich\af43\dbch\af0\loch\f43 [79]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid2190301 
It is not disputed that the respondent has an interest in an investment known as the Kuru Club. }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid5445501 He embarked on this venture after the separation. }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid9588555 The appellant contends that this is matrimonial property worth }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\insrsid9588555\charrsid8409023 $869,166.50}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f43\fs20\cf1\insrsid8409023 . }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \cf1\insrsid8409023\charrsid8409023 The }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\insrsid8409023 respondent says that }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\insrsid13249735 as }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\cf1\insrsid8409023 the property was acquired after separation }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\insrsid13249735 it }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \cf1\insrsid8409023 does not qualify as matrimonial property at all. }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5445501\charrsid8409023 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid5445501 \hich\af43\dbch\af0\loch\f43 [80]\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid5445501 
After-acquired assets are subject to a judicial discretion under s 9(4) of the Act. Under that provision it is generally appropriate to trace matrimonial property cap
ital into after-acquired assets by making due allowance for spontaneous increases in the value of the matrimonial property capital, on the one hand, }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid9588555 while also giving credit for }{\rtlch\fcs1 
\af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid5445501 gains derived from the owner-spouse\rquote s entrepreneurial skills and energy, on the other. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5601901\charrsid9588555 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid9588555 \hich\af43\dbch\af0\loch\f43 [81]\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid9588555 In this case }{
\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid8409023 the respondent\rquote 
s evidence was that the Webb Family Trust invested about $350,000 in the venture. Ms Dixon gave evidence that she had invested about $360,000 and that the respondent had invested more than she did. Relying on Ms Dixon\rquote 
s evidence in preference to that of the respondent}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 ,}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid8409023  Mr Hikaka speculated that the respondent must have invested at least $460,000. }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3670390\charrsid3670390 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\lang5129\langfe1033\langnp5129\langfenp1033\insrsid13249735\charrsid13249735 \hich\af43\dbch\af0\loch\f43 [82]\tab}}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid13249735\charrsid13249735 Critically, however, }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3670390\charrsid13249735 Mr Hikaka }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid8409023\charrsid13249735 assumed that }{
\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3670390\charrsid13249735 the $460,000 }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid8409023\charrsid13249735 must have emanated from pre-separation matrimonial property. }{\rtlch\fcs1 \af0\afs22 
\ltrch\fcs0 \f43\cf1\insrsid3670390\charrsid13249735 That was refuted by the respondent who}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735\charrsid13249735 se evidence was }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid3670390\charrsid13249735 that the }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 entire investment was made on }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3670390\charrsid13249735 borrowed}{\rtlch\fcs1 \af0\afs22 
\ltrch\fcs0 \f43\cf1\insrsid13249735  funds}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3670390\charrsid13249735 . }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735\charrsid13249735 Notwithstanding }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid3670390\charrsid13249735 the adverse inferences to be drawn against the respondent}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 ,}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3670390\charrsid13249735 
 we are not prepared to assume that }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 any }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3670390\charrsid13249735 matrimonial property}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f43\cf1\insrsid13249735  made its way into this particular investment}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid3670390\charrsid13249735 . }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid13249735 It will be omitted from }{\rtlch\fcs1 
\af0\afs22 \ltrch\fcs0 \f43\cf1\insrsid2978096 the matrimonial property. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3670390\charrsid3670390 
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid3670390 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs24\cf1\insrsid3670390\charrsid13205164 {\*\bkmkstart _Toc499372685}E: IMPLEMENTATION OF THE DIVISION}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf0\insrsid3670390\charrsid13205164 {\*\bkmkend _Toc499372685}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid3670390 \hich\af0\dbch\af0\loch\f0 [83]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3670390 
In the normal course the Court would need to arrive at precise values for all relevant assets, to award each party half the total that resulted, to implement that divison by allocating specific items of property to each party, and to require the party wit
h the greater share of the allocated property make an equalisation payment to the other party. 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid3670390 \hich\af0\dbch\af0\loch\f0 [84]\tab}In the present case there is no necessity to go through that process}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2978096  on any detailed basis}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3670390 . Through Mr Hikaka, the appellant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2978096 indicated to us }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3670390 
that if sole ownership of the matrimonial home at Arorangi were allocated to her she would }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9583393 forego any claim}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2978096  against }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9583393 other assets in the respondent\rquote s possession}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2978096 . Nor did she seek}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9583393  any }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3670390 
equalisation payment which might be due to her from the respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9583393 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3670390 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid2978096 \hich\af0\dbch\af0\loch\f0 [85]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2978096 That approach is }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9583393 justified}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2978096 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9583393 It is common ground that the property sought by the appellant has a value of $2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13205164 .}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2978096 83}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9583393  million. Without descending into further detail we are satisfied that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2978096 this is less than half }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9583393 the total value of the matrimonial property. It follows that to award the matrimonial home to the appellant would not involve her receipt of more than }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2978096 her half share of }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9583393 the matrimonial property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2978096 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9583393  
\par }\pard\plain \ltrpar\s1\ql \li0\ri0\sb480\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f40\fs28\cf17\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid16258720\charrsid13205164 {\*\bkmkstart _Toc499372686}RESULT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\cf0\insrsid12979381\charrsid13205164 
{\*\bkmkend _Toc499372686}
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid9583393 \hich\af0\dbch\af0\loch\f0 [86]\tab}}\pard\plain \ltrpar\ql \li0\ri0\sb240\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid8992257 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9583393 
The appeal is allowed. The leasehold interest in the matrimonial home at Arorangi is vested in the appellant. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7953237 The remainder of the matrimonial property, other than those items }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2978096 reserved to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7953237 the appellant in the High Court, will remain with the respondent. 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid7953237 \hich\af0\dbch\af0\loch\f0 [87]\tab}The respondent must make a reasonable contribution to the costs of the appellant in both Courts. 

\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid7953237 \hich\af0\dbch\af0\loch\f0 [88]\tab}Costs in the High Court are to be determined by that Court. 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid7953237 \hich\af0\dbch\af0\loch\f0 [89]\tab}
The appellant is to file a memorandum as to costs in this Court. The respondent may file a memorandum in opposition with 10 working days of receipt of the appellant\rquote s memorandum. The appellant will have 5 wor
king days after receipt of any memorandum from the respondent in which to file a memorandum in reply. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10692499 
\par }\pard \ltrpar\ql \li0\ri0\sb240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8992257 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14577405 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8670102 
\par }\pard \ltrpar\ql \li0\ri5625\sb240\sl360\slmult1\widctlpar\brdrt\brdrs\brdrw10\brsp20 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin5625\lin0\itap0\pararsid8992257 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6250846 Fisher}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12979381  JA
\par }\pard \ltrpar\ql \li0\ri5625\sb240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin5625\lin0\itap0\pararsid8992257 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12979381 
\par }\pard \ltrpar\ql \li0\ri5625\sb240\sl360\slmult1\widctlpar\brdrt\brdrs\brdrw10\brsp20 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin5625\lin0\itap0\pararsid8992257 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6250846 White}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12979381  JA
\par }\pard \ltrpar\ql \li0\ri5625\sb240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin5625\lin0\itap0\pararsid8992257 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12979381 
\par }\pard \ltrpar\ql \li0\ri5625\sb240\sl360\slmult1\widctlpar\brdrt\brdrs\brdrw10\brsp20 \wrapdefault\aspalpha\aspnum\faauto\adjustright\rin5625\lin0\itap0\pararsid8992257 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6250846 Grice}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12979381  JA
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8992257 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10161291 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7953237 \page 
\par }\pard \ltrpar\qc \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid9571929 SCHEDULE}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7953237  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\insrsid16149356 SHOWING }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7953237 MATERIAL PROVISIONS FROM THE }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid16149356 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7953237 ARORANGI TRUST DEED }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid9571929 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7953237 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 Deed made the 9}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid9571929\charrsid15365463 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463  day of December 2005
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 I, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid9571929\charrsid15365463 PAUL WEBB}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463  (\'93the Settlor\'94)
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid9571929\charrsid15365463 HEREBY SETTLE IN TRUST}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 
 the sum of ten dollars ($10.00) and such further monies and/or property (if any) as I may subsequently settle upon this Trust,
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid9571929\charrsid15365463 AND}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463  as the Settlor }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid9571929\charrsid15365463 I APPOINT}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9571929\charrsid15365463  to act as the Trustee of this Trust, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid9571929\charrsid15365463 PAUL WEBB}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463  (\'93the Trustee\'94
) upon the terms of trust herein recorded, namely:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13262714 
\par {\listtext\pard\plain\ltrpar \s45 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid13262714 \hich\af0\dbch\af0\loch\f0 2.\tab}}\pard\plain \ltrpar
\s45\qj \fi-360\li360\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls9\adjustright\rin0\lin360\itap0\pararsid3614831\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13262714 The Trust is established for the benefit of the following person or persons as Beneficiaries subject to the removal or subsequent replacement of such Beneficiaries in accordance with the provisions of this deed:}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 
\par }\pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13262714 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13262714 
\par }\pard \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13262714 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid13262714 PAUL WEBB
\par SEBASTIAN PAUL WEBB}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid13262714\charrsid13262714 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 \'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 
\par 3.2\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid9571929\charrsid15365463 Interpretation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 :  I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 n this deed:
\par }\pard \ltrpar\qj \fi-1418\li1418\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 \tab (a)\tab 
the interpretation of this deed in cases of doubt is to favour the broadening of the powers and the restricting of the liabilities of the Trustee;
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 \'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid9571929\charrsid15365463 5.\tab APPOINTMENT OF CONSULTANT TO TRUSTEE
\par }\pard \ltrpar\qj \fi-1418\li1418\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 \tab 5.1\tab 
To assist the Trustee in the administration and management of the Trust, the Trustee may appoint by letter of appointment a Consultant (\'93the Consultant\'94) who shall signify his acceptance of the appointment by signing at the foot of the said letter.

\par }\pard \ltrpar\qj \fi-1418\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12394093 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 \tab The Consultant (if any) shall be empowered to advise the Trustee upon all matters affecting the conduct of the Trust\rquote 
s investments, and upon such further matters as may be elsewhere specified in this deed provided that any such advice shall not be binding on the Trustee.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 
\par }\pard \ltrpar\qj \fi-1418\li1418\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid9571929\charrsid15365463 6.\tab RETIREMENT AND REMOVAL OF TRUSTEES
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid15365463 \tab 6.1\tab In the event that the Trustee }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 
shall withdraw from service as Trustee, or shall die, or for any reason shall become incapacitated to so serve, then but not otherwise, the pers
on to be appointed to replace the then trustee of the Trust shall be determined as the Trustee alone may direct, save and except that in the event of the Trustee\rquote 
s death or mental incapacity without having made a prior determination of a replacement trustee, but not otherwise, the direction for re-appointment of a trustee to the Trust shall be referred to me as Settlor.
\par \tab 6.2\tab Notwithstanding the provisions of subclause 6.1 of this deed, the Consultant (if any) shall have power during the Trust Period at his 
absolute discretion and without giving reasons therefore by notice in writing given to the Trustee to remove the Trustee and to appoint one or more other persons or companies (wherever resident) to be the replacement trustee or trustees.
\par \'85
\par 
\par }\pard \ltrpar\qj \fi-1418\li1418\ri0\keepn\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid9571929\charrsid11946372 9.\tab TRUST PERIOD
\par }\pard \ltrpar\qj \fi-1418\li1418\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 \tab 9.1\tab 
The Trust is to continue for a maximum period of 21 years (the Trust Period), and shall be determined and the Trust Fund and all property of the Trust distributed to the nominated beneficiary or beneficiaries not later than upon the expiry of the Tru
st Period, or in the alternative shall be determined and distributed to the nominated Beneficiary or Beneficiaries at such earlier time as shall be specified upon the request to so determine and distribute made by both the Consultant (if any), and by the 
nominated Beneficiary or Beneficiaries.
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid9571929\charrsid11946372 10.\tab NOMINATION AND REMOVAL OF BENEFICIARIES
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 \tab 10.1\tab The Beneficiaries named in Clause 2 of this deed and any subsequent Beneficiaries shall remain as the Beneficiaries until replaced by any Beneficiary nomination lodge
d by me with the Trustee.  Any such Beneficiary nomination which is legally valid shall, immediately upon being lodged with the Trustee, replace the current Beneficiaries.
\par \'85
\par }\pard \ltrpar\qj \fi-1418\li1418\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid1903315 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1903315\charrsid9399904 14.\tab TRUSTEE\rquote S CONFLICT OF INTEREST
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid1903315\charrsid1903315 \tab 14.1\tab Negation of Conflict
\par }\pard \ltrpar\qj \fi-1418\li2098\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2098\itap0\pararsid6121554 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1903315 THE Trustee shall be
 entitled to act as such and to exercise all of the Trustee\rquote s powers and discretions notwithstanding that:
\par }\pard \ltrpar\qj \fi-1418\li3545\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin3545\itap0\pararsid1903315 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1903315 \'85
\par }\pard \ltrpar\qj \fi-1418\li1418\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1903315 
\par }\pard \ltrpar\qj \fi-1418\li2127\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2127\itap0\pararsid1903315 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 \tab (c)\tab 
the interests or duty of the Trustee in any particular matter may conflict with his duty to the Trust }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1903315 Fund or any Beneficiary; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 
\par }\pard \ltrpar\qj \fi-1418\li3545\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin3545\itap0\pararsid1903315 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 \'85
\par }\pard \ltrpar\qj \fi-1418\li1418\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid6121554 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6121554\charrsid5182398 18.\tab TRUST DEED MAY BE VARIED
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6121554 \tab 18.1\tab 
The Trustee may at any time or times during the Trust Period, with the prior written consent of the Consultant, and without infringing the rule against perpetuities, by deed vary all or any of the provisions of this deed provided t
hat no variation will adversely affect the benefits which have vested in Beneficiaries shall be made.
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6121554\charrsid5182398 19.\tab NON DISCLOSURE
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6121554 \tab 19.1\tab For the avoidance of doubt, it is hereby declared that no Beneficiary hereunder nor any third party shall have any claim, right 
or entitlement to call for accounts (whether audited or otherwise) from the Trustee in relation to the Trust Fund and the income thereof, or to obtain any information of any nature from the Trustee in relation to the Trust Fund and the income thereof or i
n relation to the trusts and powers hereof.
\par }\pard \ltrpar\qj \fi-1418\li1418\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6121554 
\par }\pard \ltrpar\qc \fi-1418\li1418\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid6121554 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid6121554 Schedule}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\ul\insrsid6121554\charrsid6121554 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15559741 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6121554 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15559741 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15559741 
The following General Terms and Conditions of the Trust shall apply to and govern the conduct of the Trust provided that in the event of any contradiction, or conflict, or other difficulty in interpretation, the provisions of clauses 1 to 20 inclusive of 
t
his deed shall take precedence and apply to the exclusion of any provision contained in the Schedule, or implied or imposed by law, to the extent that the law shall permit me as Settlor and/or the Trustee to contract out of any such implication or imposit
ion. 
\par }\pard \ltrpar\qj \fi-1418\li1418\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid9571929 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6121554 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 The General Terms and Conditions under which the Trust is to be conducted are as follows:
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7555002 
\par {\listtext\pard\plain\ltrpar \s45 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang5129\langfe1033\langnp5129\langfenp1033\insrsid9571929\charrsid11946372 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard\plain \ltrpar\s45\qj \fi-1058\li1418\ri0\sa160\sl259\slmult1\widctlpar
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\b\insrsid9571929\charrsid11946372 APPLICATION OF TRUST CAPITAL/INCOME}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid9571929 
\par }\pard \ltrpar\s45\qj \li1418\ri0\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid9571929\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid9571929 
\par {\listtext\pard\plain\ltrpar \s45 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe1033\langnp5129\langfenp1033\insrsid9571929\charrsid9922856 \hich\af0\dbch\af0\loch\f0 1.1\tab}}\pard \ltrpar\s45\qj \fi-570\li1275\ri0\sa160\sl259\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl1\adjustright\rin0\lin1275\itap0\pararsid9571929\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929\charrsid9922856 
Until the date for distribution provided in this deed to pay apply or appropriate the whole or any portion of the capital 
or income of the Trust as the Trustee shall in its uncontrolled discretion think fit in discharge of such debts and obligations of the Trust fund or of the Trustee as may exist from time to time and for or towards the personal use support benefit maintena
n
ce education or advancement in life of such of the beneficiaries as may from time to time be living and of any one or more to the exclusion of the other or others as the Trustee in his sole uncontrolled discretion shall think proper without the Trustee be
ing obliged to preserve the income generating potential of the Trust assets, nor to preserve the capital of the Trust.
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\ltrch\fcs0 \insrsid9571929\charrsid9922856 \'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9571929 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7555002\charrsid9922856 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid9571929 [Signed by Paul Webb as Settlor]
\par 
\par [Signed by Paul Webb as Trustee]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid9571929\charrsid9922856 
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