{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch37\stshfloch37\stshfhich37\stshfbi0\deflang1033\deflangfe1033\themelang5129\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial;}{\f35\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}Arial Unicode MS;}
{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Calibri};}{\f38\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI;}{\f39\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\f50\fbidi \fswiss\fcharset0\fprq2 Univers{\*\falt Arial};}{\f282\fbidi \fswiss\fcharset128\fprq2{\*\panose 020b0604020202020204}@Arial Unicode MS;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Calibri};}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f302\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\f303\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\f305\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\f306\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\f307\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\f308\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\f309\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\f310\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f312\fbidi \fswiss\fcharset238\fprq2 Arial CE;}
{\f313\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}{\f315\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f316\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f317\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}
{\f318\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}{\f319\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f320\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f312\fbidi \fswiss\fcharset238\fprq2 Arial CE;}
{\f313\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}{\f315\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f316\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f317\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}
{\f318\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}{\f319\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f320\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f654\fbidi \fswiss\fcharset0\fprq2 Arial Unicode MS Western;}
{\f652\fbidi \fswiss\fcharset238\fprq2 Arial Unicode MS CE;}{\f653\fbidi \fswiss\fcharset204\fprq2 Arial Unicode MS Cyr;}{\f655\fbidi \fswiss\fcharset161\fprq2 Arial Unicode MS Greek;}{\f656\fbidi \fswiss\fcharset162\fprq2 Arial Unicode MS Tur;}
{\f657\fbidi \fswiss\fcharset177\fprq2 Arial Unicode MS (Hebrew);}{\f658\fbidi \fswiss\fcharset178\fprq2 Arial Unicode MS (Arabic);}{\f659\fbidi \fswiss\fcharset186\fprq2 Arial Unicode MS Baltic;}
{\f660\fbidi \fswiss\fcharset163\fprq2 Arial Unicode MS (Vietnamese);}{\f661\fbidi \fswiss\fcharset222\fprq2 Arial Unicode MS (Thai);}{\f672\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Calibri};}
{\f673\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Calibri};}{\f675\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Calibri};}{\f676\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Calibri};}
{\f679\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Calibri};}{\f680\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Calibri};}{\f682\fbidi \fswiss\fcharset238\fprq2 Segoe UI CE;}{\f683\fbidi \fswiss\fcharset204\fprq2 Segoe UI Cyr;}
{\f685\fbidi \fswiss\fcharset161\fprq2 Segoe UI Greek;}{\f686\fbidi \fswiss\fcharset162\fprq2 Segoe UI Tur;}{\f688\fbidi \fswiss\fcharset178\fprq2 Segoe UI (Arabic);}{\f689\fbidi \fswiss\fcharset186\fprq2 Segoe UI Baltic;}
{\f690\fbidi \fswiss\fcharset163\fprq2 Segoe UI (Vietnamese);}{\f692\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f693\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\f695\fbidi \froman\fcharset161\fprq2 Cambria Greek;}
{\f696\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f699\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f700\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\f802\fbidi \fswiss\fcharset238\fprq2 Univers CE{\*\falt Arial};}
{\f803\fbidi \fswiss\fcharset204\fprq2 Univers Cyr{\*\falt Arial};}{\f805\fbidi \fswiss\fcharset161\fprq2 Univers Greek{\*\falt Arial};}{\f3124\fbidi \fswiss\fcharset0\fprq2 @Arial Unicode MS Western;}
{\f3122\fbidi \fswiss\fcharset238\fprq2 @Arial Unicode MS CE;}{\f3123\fbidi \fswiss\fcharset204\fprq2 @Arial Unicode MS Cyr;}{\f3125\fbidi \fswiss\fcharset161\fprq2 @Arial Unicode MS Greek;}{\f3126\fbidi \fswiss\fcharset162\fprq2 @Arial Unicode MS Tur;}
{\f3127\fbidi \fswiss\fcharset177\fprq2 @Arial Unicode MS (Hebrew);}{\f3128\fbidi \fswiss\fcharset178\fprq2 @Arial Unicode MS (Arabic);}{\f3129\fbidi \fswiss\fcharset186\fprq2 @Arial Unicode MS Baltic;}
{\f3130\fbidi \fswiss\fcharset163\fprq2 @Arial Unicode MS (Vietnamese);}{\f3131\fbidi \fswiss\fcharset222\fprq2 @Arial Unicode MS (Thai);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\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{\*\falt Times New Roman};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Calibri};}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Calibri};}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Calibri};}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Calibri};}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Calibri};}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Calibri};}
{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}}{\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;\red90\green90\blue90;\red79\green129\blue189;\ctextone\ctint255\cshade255\red0\green0\blue0;}{\*\defchp 
\lang5129\langfe5129\loch\af37\hich\af37\dbch\af37\langnp5129\langfenp5129 }{\*\defpap \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\qj \li0\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \snext0 \sqformat \spriority0 \styrsid3742035 Normal;}{
\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink15 \sqformat \spriority9 \styrsid13329555 heading 1;}{\s2\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af0\afs28\alang1025 
\ltrch\fcs0 \i\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext0 \slink16 \sqformat \spriority9 \styrsid13329555 heading 2;}{\s3\qj \li0\ri0\sb240\sa60\sl360\slmult1
\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs26\alang1025 \ltrch\fcs0 \b\f39\fs26\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink17 \sqformat \spriority9 \styrsid862997 heading 3;}{\s4\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel3\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs28\alang1025 
\ltrch\fcs0 \b\f50\fs28\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext0 \slink18 \sqformat \spriority9 \styrsid862997 heading 4;}{\s5\qj \li0\ri0\sb240\sa60\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel4\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af0\afs26\alang1025 \ltrch\fcs0 \b\i\f50\fs26\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink19 \sqformat \spriority9 \styrsid862997 heading 5;}{\s6\qj \li0\ri0\sb240\sa60\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel5\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs22\alang1025 \ltrch\fcs0 
\b\f50\fs22\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext0 \slink20 \sqformat \spriority9 \styrsid862997 heading 6;}{\s7\qj \li0\ri0\sb240\sa60\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel6\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink21 \sqformat \spriority9 \styrsid862997 heading 7;}{\s8\qj \li0\ri0\sb240\sa60\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel7\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ai\af0\afs20\alang1025 \ltrch\fcs0 
\i\f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext0 \slink22 \sqformat \spriority9 \styrsid862997 heading 8;}{\s9\qj \li0\ri0\sb240\sa60\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel8\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink23 \sqformat \spriority9 \styrsid862997 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 \fs20\lang5129\langfe5129\loch\f37\hich\af37\dbch\af37\cgrid\langnp5129\langfenp5129 \snext11 \ssemihidden \sunhideused 
Normal Table;}{\*\cs15 \additive \rtlch\fcs1 \ab\af0\afs32 \ltrch\fcs0 \b\f0\fs32\lang2057\langfe0\kerning32\langnp2057 \sbasedon10 \slink1 \slocked \spriority9 \styrsid13329555 Heading 1 Char;}{\*\cs16 \additive \rtlch\fcs1 \ab\ai\af0\afs28 \ltrch\fcs0 
\i\f0\fs28\lang2057\langfe0\langnp2057 \sbasedon10 \slink2 \slocked \spriority9 \styrsid13329555 Heading 2 Char;}{\*\cs17 \additive \rtlch\fcs1 \ab\af0\afs26 \ltrch\fcs0 \b\f39\fs26 \sbasedon10 \slink3 \slocked \ssemihidden \spriority9 \styrsid862997 
Heading 3 Char;}{\*\cs18 \additive \rtlch\fcs1 \ab\af0\afs28 \ltrch\fcs0 \b\fs28 \sbasedon10 \slink4 \slocked \ssemihidden \spriority9 \styrsid862997 Heading 4 Char;}{\*\cs19 \additive \rtlch\fcs1 \ab\ai\af0\afs26 \ltrch\fcs0 \b\i\fs26 
\sbasedon10 \slink5 \slocked \ssemihidden \spriority9 \styrsid862997 Heading 5 Char;}{\*\cs20 \additive \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b \sbasedon10 \slink6 \slocked \ssemihidden \spriority9 \styrsid862997 Heading 6 Char;}{\*\cs21 \additive \rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24 \sbasedon10 \slink7 \slocked \ssemihidden \spriority9 \styrsid862997 Heading 7 Char;}{\*\cs22 \additive \rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24 \sbasedon10 \slink8 \slocked \ssemihidden \spriority9 \styrsid862997 
Heading 8 Char;}{\*\cs23 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \f39 \sbasedon10 \slink9 \slocked \ssemihidden \spriority9 \styrsid862997 Heading 9 Char;}{\s24\qc \li0\ri0\sb240\sa60\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 \b\f39\fs32\lang2057\langfe5129\kerning28\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink25 \sqformat \spriority10 \styrsid862997 Title;}{\*\cs25 \additive \rtlch\fcs1 \ab\af0\afs32 \ltrch\fcs0 \b\f39\fs32\kerning28 \sbasedon10 \slink24 \slocked \spriority10 \styrsid862997 Title Char;}{
\s26\qc \li0\ri0\sa60\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f39\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink27 \sqformat \spriority11 \styrsid862997 Subtitle;}{\*\cs27 \additive \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24 \sbasedon10 \slink26 \slocked \spriority11 \styrsid862997 Subtitle Char;}{\*\cs28 \additive \rtlch\fcs1 \ab\af0 
\ltrch\fcs0 \b \sbasedon10 \sqformat \spriority22 \styrsid862997 Strong;}{\*\cs29 \additive \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \b\i\f37 \sbasedon10 \sqformat \spriority20 \styrsid862997 Emphasis;}{\s30\qj \li0\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs32\alang1025 \ltrch\fcs0 \f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext30 \sqformat \spriority1 \styrsid862997 No Spacing;}{
\s31\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\contextualspace \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext31 \sqformat \spriority34 \styrsid862997 List Paragraph;}{\s32\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\i\f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext0 \slink33 \sqformat \spriority29 \styrsid862997 Quote;}{\*\cs33 \additive \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24 \sbasedon10 \slink32 \slocked \spriority29 \styrsid862997 
Quote Char;}{\s34\qj \li720\ri720\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \b\i\f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
\sbasedon0 \snext0 \slink35 \sqformat \spriority30 \styrsid862997 Intense Quote;}{\*\cs35 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\fs24 \sbasedon10 \slink34 \slocked \spriority30 \styrsid862997 Intense Quote Char;}{\*\cs36 \additive \i\cf17 
\sqformat \spriority19 \styrsid862997 Subtle Emphasis;}{\*\cs37 \additive \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\ul \sbasedon10 \sqformat \spriority21 \styrsid862997 Intense Emphasis;}{\*\cs38 \additive \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul 
\sbasedon10 \sqformat \spriority31 \styrsid862997 Subtle Reference;}{\*\cs39 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\ul \sbasedon10 \sqformat \spriority32 \styrsid862997 Intense Reference;}{\*\cs40 \additive \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\f39\fs24 \sbasedon10 \sqformat \spriority33 \styrsid862997 Book Title;}{\s41\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 \sbasedon1 \snext0 \sqformat \spriority39 \styrsid862997 TOC Heading;}{\s42\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\ab\af0\afs18\alang1025 \ltrch\fcs0 \b\f50\fs18\cf18\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext0 \sqformat \spriority35 \styrsid862997 caption;}{\s43\ql \li0\ri0\widctlpar
\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\caps\fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \snext43 \sautoupd \spriority0 \styrsid3742035 Title Case;}{
\s44\qc \li0\ri0\widctlpar\brdrt\brdrs\brdrw10\brsp240 \brdrb\brdrs\brdrw10\brsp240 \tx5103\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\b\fs24\lang1024\langfe1024\cgrid\noproof\langnp5129\langfenp5129 \snext44 \sautoupd \spriority0 \styrsid3742035 Waistband;}{\s45\qr \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \b\caps\fs24\lang1024\langfe1024\cgrid\noproof\langnp5129\langfenp5129 \snext0 \spriority0 \styrsid3742035 AlignRight;}{\s46\ql \fi-1418\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \sbasedon0 \snext46 \spriority0 \styrsid3742035 Appearances1;}{\s47\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \b\caps\fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \snext47 \spriority0 \styrsid3742035 Party Name Criminal;}{\s48\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \snext48 \spriority0 \styrsid3742035 Versus;}{\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \sbasedon0 \snext49 \spriority0 \styrsid3742035 Number;}{\*
\cs50 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2 \sbasedon10 \sunhideused \styrsid3742035 Hyperlink;}{\s51\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext51 \slink61 \sqformat \styrsid7737947 footnote text,footnote;}{\*\cs52 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \super \sbasedon10 \ssemihidden \styrsid7737947 footnote reference;}
{\s53\qj \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 
\sbasedon0 \snext53 \slink54 \styrsid5444065 header;}{\*\cs54 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24 \sbasedon10 \slink53 \slocked \styrsid5444065 Header Char;}{\s55\qj \li0\ri0\widctlpar
\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext55 \slink56 \sunhideused \styrsid13518945 
footer;}{\*\cs56 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \f50\fs24\lang2057\langfe0\langnp2057 \sbasedon10 \slink55 \slocked \styrsid13518945 Footer Char;}{\s57\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\rtlch\fcs1 \af38\afs18\alang1025 \ltrch\fcs0 \f38\fs18\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sbasedon0 \snext57 \slink58 \ssemihidden \sunhideused \styrsid1311486 Balloon Text;}{\*\cs58 \additive \rtlch\fcs1 \af38\afs18 \ltrch\fcs0 
\f38\fs18\lang2057\langfe0\langnp2057 \sbasedon10 \slink57 \slocked \ssemihidden \styrsid1311486 Balloon Text Char;}{\s59\ql \fi-2552\li3970\ri0\widctlpar\tx3969\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin3970\itap0 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 \sbasedon0 \snext59 \spriority0 \styrsid15032289 Matter1;}{\s60\qj \li284\ri0\sb360\sl360\slmult1\widctlpar
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\snext60 \slocked \sqformat \spriority0 \styrsid14681958 JDI Number;}{\*\cs61 \additive \f50\lang2057\langfe0\langnp2057 \slink51 \slocked \styrsid3354315 Footnote Text Char,footnote Char;}{\s62\qj \li709\ri686\sb240\widctlpar
\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin709\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs22\lang5129\langfe1025\kerning2\loch\f0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 \snext62 \slocked \sqformat \spriority0 \styrsid4877072 JDI Quotations;}{\*\cs63 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid6714371 
nhit;}{\*\cs64 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid13321526 ss_l4;}{\*\cs65 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid13110224 verdana;}{\*\cs66 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 
\sbasedon10 \spriority0 \styrsid13110224 bold;}{\*\cs67 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid4467271 g;}{\*\cs68 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid4467271 tightinline;}{\*\cs69 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid10178100 label;}{\*\cs70 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid10178100 spc;}{\s71\ql \li220\ri0\sa100\sl259\slmult1
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\fs22\cf19\lang1024\langfe1024\loch\f0\hich\af0\dbch\af31505\cgrid\noproof\langnp1033\langfenp1033 \sbasedon0 \snext0 \sautoupd \sunhideused \spriority39 \styrsid12086985 toc 1;}{\s73\ql \li440\ri0\sa100\sl259\slmult1
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{\title IN THE HIGH COURT OF NEW ZEALAND}{\author BARLOPE}{\operator baleimatuku_l}{\creatim\yr2017\mo8\dy31\hr14\min40}{\revtim\yr2017\mo8\dy31\hr14\min40}{\printim\yr2017\mo8\dy15\hr11\min18}{\version2}{\edmins0}{\nofpages1}{\nofwords9962}
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\f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \chftnsep 
\par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \chftnsepc 
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\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \chftnsep 
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\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \chftnsepc 
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\tqc\tx4320\tqr\tx8640\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid9388549 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\b\fs22\insrsid13000774\charrsid16142117 IN THE HIGH COURT OF THE COOK ISLANDS
\par HELD AT RAROTONGA
\par (CIVIL DIVISION)
\par \cell }\pard\plain \ltrpar\qr \li0\ri0\sb240\sa240\sl360\slmult1\widctlpar\noline\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid9388549 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid13000774\charrsid16142117 \tab DP NO}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid13000774 \rquote s}{\rtlch\fcs1 
\af0\afs22 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid13000774\charrsid16142117  }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid13000774 19/2016 & 25}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid13000774\charrsid16142117 /201}{
\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid13000774 6}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f0\fs22\insrsid13000774\charrsid16142117  }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\f0\fs22\cgrid0\insrsid13000774\charrsid16142117 \cell 
}\pard\plain \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13000774\charrsid16142117 \trowd \irow0\irowband0\lastrow \ltrrow\ts11\trgaph56\trleft-56\trkeep\trftsWidth3\trwWidth8845\trftsWidthB3\trpaddl56\trpaddr56\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid9388549\tblind0\tblindtype3 \clvertalt
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\cellx8789\row }\pard\plain \ltrpar\s59\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000774 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\fs14\insrsid13000774\charrsid2565781 {\*\bkmkstart nam}{\*\bkmkstart nam2}{\*\bkmkstart nam3}{\*\bkmkend nam}{\*\bkmkend nam2}{\*\bkmkend nam3}
\par }\pard \ltrpar\s59\ql \fi-2127\li4962\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4962\itap0\pararsid13000774 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\fs22\insrsid13000774 IN THE MATTER}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\b\fs22\insrsid13000774\charrsid16467146 \tab }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid13000774 of the Sections 23 and 25 of the Matrimonial Property Act 1976 of 
New Zealand (as that Act applies in the Cook Islands by virtue of the Matrimonial Property Act 1991-92)}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid13000774\charrsid13849341 
\par }\pard \ltrpar\s59\qr \fi-2127\li4962\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4962\itap0\pararsid13000774 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\fs22\insrsid13000774 
\par }\pard \ltrpar\s59\ql \fi-2127\li4962\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4962\itap0\pararsid13000774 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\fs22\insrsid13000774 AND 
\par IN THE MATTER\tab }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid13000774 of Applications for Custody, Access and Maintenance }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\fs22\insrsid13000774\charrsid10235001 
\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\fs22\insrsid13000774 
\par BETWEEN\tab ROSEMARY JULIA WEBB }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid13000774 of Rarotonga, Teacher Aide}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid13000774\charrsid14184813 
\par }\pard \ltrpar\s59\qr \fi-2127\li4962\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4962\itap0\pararsid13000774 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\fs22\insrsid13000774\charrsid1135099  Applicant
\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid13000774 
\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs14\insrsid13000774\charrsid2565781 
\par }\pard \ltrpar\s59\ql \fi-2127\li4962\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4962\itap0\pararsid13000774 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\fs22\insrsid13000774 AND\tab PAUL WEBB }{\rtlch\fcs1 \af0\afs22 
\ltrch\fcs0 \fs22\insrsid13000774 of Rarotonga, Businessman}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\fs22\insrsid13000774\charrsid1135099 
\par }\pard \ltrpar\s59\qr \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000774 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \b\fs22\insrsid13000774 \tab \tab \tab \tab \tab Respondent
\par }\pard\plain \ltrpar\s45\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000774 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\caps\fs24\lang1024\langfe1024\cgrid\noproof\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13000774\charrsid1912580 
\par }\pard\plain \ltrpar\s46\ql \fi-1418\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid5444065 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 
\af1\afs22 \ltrch\fcs0 \f1\fs22\insrsid5444065\charrsid12723558 
\par }\pard \ltrpar\s46\ql \fi-2098\li0\ri0\widctlpar\tx2098\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3742035 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid3742035\charrsid12723558 
\par }\pard \ltrpar\s46\ql \fi-1418\li1418\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid5007818 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid13000774 Hearing }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\fs22\insrsid5007818\charrsid12723558 Date}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid1867036\charrsid12723558 :\tab }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid13000774 8 to 10}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid10973447  }{
\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid9455810 May}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid9388399\charrsid12723558  201}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid9455810 7}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\fs22\insrsid3742035\charrsid12723558 
\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid5007818\charrsid12723558 
\par }\pard\plain \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5444065 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0\afs22 
\ltrch\fcs0 \f0\fs22\insrsid5007818\charrsid12723558 Counsel:\tab }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid15343160\charrsid12723558 M}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid13000774 ess}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f0\fs22\insrsid7097781 r}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid13000774 s}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid7097781  I Hikaka}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid13000774  & B Marshall}{\rtlch\fcs1 
\af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid7097781  }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid5444065\charrsid12723558 for }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid8145129\charrsid12723558 Applicant}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f0\fs22\insrsid5007818\charrsid12723558 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5516582 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid5516582\charrsid12723558 \tab \tab M}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f0\fs22\insrsid8474499\charrsid12723558 r}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid7097781  }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid13000774 S McAnally }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid5444065\charrsid12723558 
for }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid8145129\charrsid12723558 Respondent}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid9115729 
\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid13000774 
\par Judgment:\tab }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid15685057 23}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid14572846  }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid11894676 August}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f0\fs22\insrsid13000774  2017}{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid13000774\charrsid12723558 
\par }{\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f0\fs22\insrsid5516582\charrsid12723558 
\par \ltrrow}\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid852000\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth9039\clshdrawnil \cellx8931\pard\plain \ltrpar\s44\qc \li0\ri0\widctlpar\intbl\brdrt\brdrs\brdrw10\brsp240 \brdrb\brdrs\brdrw10\brsp240 
\tx5103\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid9455810 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1024\langfe1024\cgrid\noproof\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11761679 JUDGMENT}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9455810  OF THE HONOURABLE JUSTICE DAME JUDITH POTTER}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6173129\charrsid10560016 \cell }\pard\plain \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3742035\charrsid1912580 
\trowd \irow0\irowband0\lastrow \ltrrow\ts11\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid852000\tblind0\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth9039\clshdrawnil \cellx8931\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16516907 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 
\f0\fs18\cf6\highlight7\insrsid3167826\charrsid11691586 
\par }\pard\plain \ltrpar\s41\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \ab0\af0\afs20 \ltrch\fcs0 \b0\f50\cf19\kerning0\insrsid11996735 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf19\insrsid13329555\charrsid12086985 Table of Contents
\par }\pard\plain \ltrpar\s72\ql \li0\ri0\sa100\sl259\slmult1\widctlpar\tqr\tldot\tx9016\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\cf19\lang1024\langfe1024\loch\af0\hich\af0\dbch\af31505\cgrid\noproof\langnp1033\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid13329555\charrsid15419005 \hich\af0\dbch\af31505\loch\f0  TOC \\o "1-3" \\h \\z \\u }}{\fldrslt 
{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170013" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 \hich\af0\dbch\af31505\loch\f0 
Introduction}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170013 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\webhidden\insrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000310033000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 
\hich\af0\dbch\af31505\loch\f0 2}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170014" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 
\hich\af0\dbch\af31505\loch\f0 Matrimonial Property Legislation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGERE
\hich\af0\dbch\af31505\loch\f0 F _Toc491170014 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000310034000000}}}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 2}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170015" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 
\hich\af0\dbch\af31505\loch\f0 Factual Background}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170015 \\h }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000310035000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 
\hich\af0\dbch\af31505\loch\f0 3}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_T\hich\af0\dbch\af31505\loch\f0 oc491170016" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs50\ul\cf2\insrsid12086985\charrsid14107600 \hich\af0\dbch\af31505\loch\f0 Property at issue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 
\hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170016 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000310036000000}}
}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 4}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170017" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 
\hich\af0\dbch\af31505\loch\f0 An outline of the parties\hich\f0 \rquote \loch\f0  submissions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 
\hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170017 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000310037000000}}
}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 6}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170018" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 
\hich\af0\dbch\af31505\loch\f0 Some further details about the trusts}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 
 PAGEREF _Toc491170018 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000310038000000}}}{\fldrslt {\rtlch\fcs1 \af0 
\ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 7}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }\pard\plain \ltrpar\s71\ql \li284\ri0\sa100\sl259\slmult1\widctlpar\tqr\tldot\tx9016\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid12086985 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af31506\dbch\af31505\loch\f31506  HYPERLINK \\l "_Toc491170019" }}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\f0\ul\cf2\lang1024\langfe1024\noproof\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 The Arorangi Trust's terms and obligations}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 
 PAGEREF _Toc491170019 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000310039000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 
\hich\af0\dbch\af31505\loch\f0 7}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\langnp5129\langfenp5129\insrsid12086985\charrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af31506\dbch\af31505\loch\f31506  HYPERLINK \\l "_T\hich\af31506\dbch\af31505\loch\f31506 oc491170020" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs50\f0\ul\cf2\lang1024\langfe1024\noproof\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 The Webb Family Trust terms and obligations}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 
 PAGEREF _Toc491170020 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000320030000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 
\hich\af0\dbch\af31505\loch\f0 11}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\langnp5129\langfenp5129\insrsid12086985\charrsid12086985 
\par }\pard\plain \ltrpar\s72\ql \li0\ri0\sa100\sl259\slmult1\widctlpar\tqr\tldot\tx9016\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\cf19\lang1024\langfe1024\loch\af0\hich\af0\dbch\af31505\cgrid\noproof\langnp1033\langfenp1033 {\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170021" }}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 \hich\af0\dbch\af31505\loch\f0 The irreducible-core submission}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170021 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000320031000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 13}}}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170022" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 
\hich\af0\dbch\af31505\loch\f0 The certainty of intention/sham trust submissions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 
 PAGEREF _Toc491170022 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000320032000000}}}{\fldrslt {\rtlch\fcs1 \af0 
\ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 17}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }\pard\plain \ltrpar\s71\ql \li284\ri0\sa100\sl259\slmult1\widctlpar\tqr\tldot\tx9016\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid12086985 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af31506\dbch\af31505\loch\f31506  HYPERLINK \\l "_Toc491170023" }}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\f0\ul\cf2\lang1024\langfe1024\noproof\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 The Arorangi Trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 
 PAGEREF _Toc491170023 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000320033000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 
\hich\af0\dbch\af31505\loch\f0 17}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\langnp5129\langfenp5129\insrsid12086985\charrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af31506\dbch\af31505\loch\f31506  HYPERLINK \\l "_Toc491170024" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs50\f0\ul\cf2\lang1024\langfe1024\noproof\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 The Webb Family Trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \tab }
{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170024 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000320034000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 21}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\langnp5129\langfenp5129\insrsid12086985\charrsid12086985 
\par }\pard\plain \ltrpar\s72\ql \li0\ri0\sa100\sl259\slmult1\widctlpar\tqr\tldot\tx9016\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\cf19\lang1024\langfe1024\loch\af0\hich\af0\dbch\af31505\cgrid\noproof\langnp1033\langfenp1033 {\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170025" }}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 \hich\af0\dbch\af31505\loch\f0 The certainty of objects submission}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170025 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000320035000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 21}}}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc4911\hich\af0\dbch\af31505\loch\f0 70026" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs50\ul\cf2\insrsid12086985\charrsid14107600 \hich\af0\dbch\af31505\loch\f0 Conclusion as to the challenges to the Trusts\hich\f0 \rquote \loch\f0  validity}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 
\af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170026 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000320036000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 23}}}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170027" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 
\hich\af0\dbch\af31505\loch\f0 Other property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170027 \\h }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000320037000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 
\hich\af0\dbch\af31505\loch\f0 23}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170028" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 
\hich\af0\dbch\af31505\loch\f0 The effect of Mr Webb\hich\f0 \rquote \loch\f0 s personal debt on the matrimonial property pool}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170028 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000320038000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 24}}}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }\pard\plain \ltrpar\s71\ql \li284\ri0\sa100\sl259\slmult1\widctlpar\tqr\tldot\tx9016\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid12086985 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af31506\dbch\af31505\loch\f31506  HYPERLINK \\l "_Toc491170029" }}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\f0\ul\cf2\lang1024\langfe1024\noproof\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 Preliminary jurisdictional issues}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 
 PAGEREF _Toc491170029 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000320039000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 
\hich\af0\dbch\af31505\loch\f0 24}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\langnp5129\langfenp5129\insrsid12086985\charrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af31506\dbch\af31505\loch\f31506  HYPERLINK \\l "_Toc491170030" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs50\f0\ul\cf2\lang1024\langfe1024\noproof\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 Definitional issues surrounding s 20}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \tab 
}{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170030 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000330030000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 25}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\langnp5129\langfenp5129\insrsid12086985\charrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af31506\dbch\af31505\loch\f31506  HYPERLINK \\l "_Toc491170031" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs50\f0\ul\cf2\lang1024\langfe1024\noproof\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 The effect of s 20(5) on the value of the matrimonial property pool}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 \hich\af0\dbch\af31505\loch\f0 
 PAGEREF _Toc491170031 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000330031000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\webhidden\insrsid12086985\charrsid12086985 
\hich\af0\dbch\af31505\loch\f0 28}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang1024\langfe1024\noproof\langnp5129\langfenp5129\insrsid12086985\charrsid12086985 
\par }\pard\plain \ltrpar\s72\ql \li0\ri0\sa100\sl259\slmult1\widctlpar\tqr\tldot\tx9016\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\cf19\lang1024\langfe1024\loch\af0\hich\af0\dbch\af31505\cgrid\noproof\langnp1033\langfenp1033 {\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170032" }}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 \hich\af0\dbch\af31505\loch\f0 Separate property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170032 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000330032000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 29}}}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 
\af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170033" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 
\hich\af0\dbch\af31505\loch\f0 Maintenance}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170033 \\
\hich\af0\dbch\af31505\loch\f0 h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000330033000000}}}{\fldrslt {\rtlch\fcs1 \af0 
\ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 30}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170034" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 
\hich\af0\dbch\af31505\loch\f0 Conclusion}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170034 \\h }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000330034000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 
\hich\af0\dbch\af31505\loch\f0 32}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170035" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 
\hich\af0\dbch\af31505\loch\f0 Result}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _T\hich\af0\dbch\af31505\loch\f0 
oc491170035 \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000330035000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0 32}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11996735 \hich\af0\dbch\af31505\loch\f0  HYPERLINK \\l "_Toc491170036" }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs50\ul\cf2\insrsid12086985\charrsid14107600 
\hich\af0\dbch\af31505\loch\f0 Costs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \tab }{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 \hich\af0\dbch\af31505\loch\f0  PAGEREF _Toc491170036 \\h }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \webhidden\insrsid12086985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f0054006f0063003400390031003100370030003000330036000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \webhidden\insrsid12086985 
\hich\af0\dbch\af31505\loch\f0 32}}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj }}\sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \f31506\cf0\lang1024\langfe1024\langnp5129\langfenp5129\insrsid12086985 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 }}\pard\plain \ltrpar
\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 \sectd \ltrsect
\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid11996735 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13329555 
\par }\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11761679 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3167826 
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11761679\charrsid11626398 {\*\bkmkstart _Toc491170013}Introduction{\*\bkmkend _Toc491170013}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11761679 \hich\af0\dbch\af0\loch\f0 [1]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid16063180 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11761679 This proceeding
 arises out of an 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8587559 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11761679 year marriage between the applicant Rose}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11691586 mary}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11761679  Webb and the respondent Paul Webb which ended in separation in April 2016.  Bethany, a child of the marriage, was born in December 2006.  Matters relating to the custody and access of Bethan
y have been agreed by the parties and made the subject of Court orders.  Issues concerning matrimonial property and maintenance are the subject of this judgment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13713697 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11761679 
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid12086985 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11738501\charrsid12086985 {\*\bkmkstart _Toc491170014}Matrimonial Property Legislation{\*\bkmkend _Toc491170014}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11738501 \hich\af0\dbch\af0\loch\f0 [2]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid11738501 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11738501 New Zealand
\rquote s Matrimonial Property Act 1976, as enacted, is i
ncorporated into Cook Islands law, with necessary modification, by the Matrimonial Property Act 1991-92 (the Act).  The New Zealand Matrimonial Property Act 1976 has subsequently been amended and is now called the Property (Relationships) Act 1976 (NZ).  
These amendments have not been reflected in the Act.  While there is little in the way of Cook Islands authority relevant to this proceeding}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid11738501 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\lang5129\langfe5129\langnp5129\insrsid9388549\charrsid10686546 No Cook Islands authority was referred to me by counsel and my own research ha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang5129\langfe5129\langnp5129\insrsid2313101 s}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\lang5129\langfe5129\langnp5129\insrsid9388549\charrsid10686546  uncovered no relevant Cook Islands }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang5129\langfe5129\langnp5129\insrsid2313101 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\lang5129\langfe5129\langnp5129\insrsid9388549\charrsid10686546 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang5129\langfe5129\langnp5129\insrsid2313101 ses}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang5129\langfe5129\langnp5129\insrsid9388549\charrsid10686546 .}}}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11738501 , New Zealand case law and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 commentary}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11738501  provides relevant and helpful guidance.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11738501\charrsid13713697 
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958\charrsid11626398 {\*\bkmkstart _Toc491170015}Factual Background}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11761679\charrsid11626398 
{\*\bkmkend _Toc491170015}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid14681958 \hich\af0\dbch\af0\loch\f0 [3]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid14681958 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 
Mr and Mrs Webb, who are both New Zealand citizens, were in their thirties when they first met in January 2005.   They became engaged shortly after and, on 2 December 2005, they married in Auckland, New Zealand. 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid14681958 \hich\af0\dbch\af0\loch\f0 [4]\tab}
Throughout their relationship and marriage, the parties enjoyed a high standard of living almost entirely funded by Mr Webb.  Mrs Webb has had, at all relevant times, limited income and assets of her own.   In contrast, Mr Webb has worked as an entreprene
ur and has derived income, including, at times, very good income, from several companies and trusts associated with his ventures.  Of particular note is the involvement of Mr\~
Webb and his business partner, Mr Andrew Tauber, in an extensive range of companies known as the \'93Honk Group\'94.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 The related Honk Land Trust was a significant source of funding for the parties\rquote 
 lifestyle.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid14681958 \hich\af0\dbch\af0\loch\f0 [5]\tab}On 9 December 2005, seven days after}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid14681958  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 the parties\rquote  wedding, Mr Webb settled the Arorangi Trust for the benefit of himself and his son from a previous marriage}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2313101\charrsid2313101  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 Sebastian}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 .  Mr Tauber also became involved with the trust shortly after.  Further details about the Arorangi Trust }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6956091 are}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958  set out below.  For present purposes, however, it need only be said that on 24 February 2006, Mr Webb in his cap
acity as trustee acquired a leasehold interest in a large property at Arorangi, Rarotonga (the Arorangi }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 roperty).
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid14681958 \hich\af0\dbch\af0\loch\f0 [6]\tab}Mr and Mrs Webb lived in Auckland for the first eight years of their marriage.  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid6956091 On 4 December 2006}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 , their daughter, Bethany, was born.  The parties\rquote  home in Auckland and many of the chattels }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3167826 
used during this period}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958  of the marriage were owned by the Yogi Trust, which had been established in 2002 (before the parties\rquote  relationship) for the primary benefit of Mr Webb and }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2313101 Sebastian}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 .
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid14681958 \hich\af0\dbch\af0\loch\f0 [7]\tab}In the meantime,
 Mr Webb continued to work as an entrepreneur, managing his business affairs and assets through a complex structure of companies, trusts, and transactions between them.  As general background, it }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6956091 
is relevant to note}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958  that Mr Webb had been declared bankrupt in 2000 and discharged in 2004.  From 2011, Mr Webb and his related business entities became subject to scrutiny from the New Ze}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid6956091 aland Inland Revenue Department}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 . 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid14681958 \hich\af0\dbch\af0\loch\f0 [8]\tab}In August 2013, the family left Auckland and moved to the Cook Islands, where they too}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 k up residence at the Arorangi P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 roperty.  They lived there together until the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 ir separation on 7 April 2016.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid14681958 \hich\af0\dbch\af0\loch\f0 [9]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid6956091 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 Soon after the separation, on 19 May 2016, a Mr\~
Leslie Ellison settled the Webb Family Trust.  Mr Webb and Ms Brenda Dixon, with whom Mr Webb }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6956091 had }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 formed a r
elationship, were named as the trustees.   Shares in a company called Solar 3000 Ltd, which were previously held by the trustees of the Arorangi Trust, were transferred to the Webb Family Trust.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid14681958 \hich\af0\dbch\af0\loch\f0 [10]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid14681958 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 Mr Webb and Ms Dixon have since returned to Auckland, where they live in the parties\rquote 
 former family home in Arney Road, Remuera.  Mrs Webb remains at the Arorangi property with Bethany, of whom Mrs Webb currently has sole custody by agreement.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid14681958 \hich\af0\dbch\af0\loch\f0 [11]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid9388549 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 Unfortunately, disputes between Mr and Mrs Webb bec}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6956091 a}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 me increasingly fraught and confrontational.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6956091 Orders for occupation of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6956091  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3167826 and for restraint on de}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 alings with, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6956091 
the Arorangi property and for non-molestation have been made in favour of Mrs Webb.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 On 1 August 2016, Williams J}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11085860  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf19\insrsid11085860\charrsid12086985 (now CJ )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958  in the High Court at Rarotonga ordered Mr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6956091  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 
Webb to pay maintenance in respect of Mrs Webb and Bethany.  However, that maintenance is now in substantial arrears.  Having few assets of her own, Mrs Webb commenced employment as a teacher aide in Rarotonga, but is otherwise struggling to support Betha
ny and m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6956091 aintain the Arorangi property.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958 
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571\charrsid11626398 {\*\bkmkstart _Toc491170016}Property at issue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14681958\charrsid11626398 
{\*\bkmkend _Toc491170016}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid281571 \hich\af0\dbch\af0\loch\f0 [12]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid281571 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 
Mrs Webb applies for the division of matrimonial property.  Much of the property that is subject to Mrs Webb\rquote s application does not appear to be held by Mr Webb personally, but is held by trusts that 
are closely linked with him.  Indeed, according to Mr Webb the matrimonial property actually available for division is negligible, if anything.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid281571 \hich\af0\dbch\af0\loch\f0 [13]\tab}
Extensive affidavit evidence has been filed.  The financial records and information provided by Mr\~Webb as to the labyrinthine structure of his business affairs were unfortunately disorganised and incomplete.  In short, however, the parties\rquote 
 positions in respect of the disputed items of property are as follows:
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid281571 \hich\af0\dbch\af35\loch\f0 a)\tab}}\pard\plain \ltrpar\s60\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid281571 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\kerning2\loch\af0\hich\af0\dbch\af35\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid281571 \hich\af0\dbch\af35\loch\f0 The Arorangi Property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 \hich\af0\dbch\af35\loch\f0 : }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13052846 \hich\af0\dbch\af35\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 \hich\af0\dbch\af35\loch\f0 Mrs Webb says this is the matri\hich\af0\dbch\af35\loch\f0 
monial home, and has a value of $2.83 million.  Mr Webb, however, although accepting the valuation, says the property is held by the Arorangi Trust and so does not fall for classification.   Mrs Webb also claims for $51,000 rental income received in respe
\hich\af0\dbch\af35\loch\f0 c\hich\af0\dbch\af35\loch\f0 t of the property over 57 weeks since separation.  
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid281571 \hich\af0\dbch\af35\loch\f0 b)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid281571 \hich\af0\dbch\af35\loch\f0 
The Terepai Arihii property:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13052846 \hich\af0\dbch\af35\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid281571 \hich\af0\dbch\af35\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6956091 
\hich\af0\dbch\af35\loch\f0 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 \hich\af0\dbch\af35\loch\f0 his is a half interest in a property that adjoins the Arorangi }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 \hich\af0\dbch\af35\loch\f0 P}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 \hich\af0\dbch\af35\loch\f0 roperty.  Mrs Webb says it is also matrimonial property, worth $75,000.  But Mr Webb says it is held by the A\hich\af0\dbch\af35\loch\f0 rorangi Trust.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid281571 \hich\af0\dbch\af35\loch\f0 c)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid281571 \hich\af0\dbch\af35\loch\f0 
Bank accounts in the name of the Arorangi Trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 \hich\af0\dbch\af35\loch\f0 : }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 \hich\af0\dbch\af35\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 
\hich\af0\dbch\af35\loch\f0 Mrs Webb claims that Arorangi Trust bank accounts with a value of $90,966 are matrimonial property.  Mr Webb, however, says they belong to the Arorangi Trust and are not matrimonial property.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid281571 \hich\af0\dbch\af35\loch\f0 d)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid281571 \hich\af0\dbch\af35\loch\f0 Artwork: }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid2313101 \hich\af0\dbch\af35\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 \hich\af0\dbch\af35\loch\f0 
Mrs Webb claims several pieces of artwork are matrimonial property, said to worth a total of $260,000.  Mr Webb, however, says the art is owned by the Yogi Trust and is not matrimonial property.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid281571 \hich\af0\dbch\af35\loch\f0 e)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid281571 \hich\af0\dbch\af35\loch\f0 
Shares in Solar 3000 Ltd: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid2313101 \hich\af0\dbch\af35\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 \hich\af0\dbch\af35\loch\f0 Mrs Webb estimates that\hich\af0\dbch\af35\loch\f0 
 the matrimonial property component of the shares in this solar-power company is worth $3,333,333.  Mr Webb, however, says that the shares are not matrimonial property because they are owned by the Webb Family Trust, this being the case since the transfer
\hich\af0\dbch\af35\loch\f0  \hich\af0\dbch\af35\loch\f0 of the shares from the Arorangi Trust.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid281571 \hich\af0\dbch\af35\loch\f0 f)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid281571 \hich\af0\dbch\af35\loch\f0 
Shares in Fleet Lease Ltd: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13052846 \hich\af0\dbch\af35\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 \hich\af0\dbch\af35\loch\f0 
Mrs Webb estimates that the matrimonial property component of the shares in this rental-car business is worth $391,350.  But Mr Webb says that the shares are not matrimonial property becaus\hich\af0\dbch\af35\loch\f0 
e they are owned by the Webb Family Trust.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13052846 \hich\af0\dbch\af35\loch\f0   Further, the company was not incorporated until 26 May 2016, after the date of separation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid281571 
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid281571 \hich\af0\dbch\af35\loch\f0 g)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid281571 \hich\af0\dbch\af35\loch\f0 
Shares in Kuru Investments Ltd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 \hich\af0\dbch\af35\loch\f0 : }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 \hich\af0\dbch\af35\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 
\hich\af0\dbch\af35\loch\f0 Mrs Webb estimates that the matrimonial property component of the shares in this hotel-d\hich\af0\dbch\af35\loch\f0 
evelopment business is worth at least $869,166.50.  Mr Webb, however, says that the shares are not matrimonial property because they are owned by the Webb Family Trust.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13052846 \hich\af0\dbch\af35\loch\f0 
  Further, the company was not incorporated until 19 May 2016, after the date of separat\hich\af0\dbch\af35\loch\f0 ion.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid281571 \hich\af0\dbch\af35\loch\f0 h)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid281571 \hich\af0\dbch\af35\loch\f0 
Other chattels: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid2313101 \hich\af0\dbch\af35\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid281571 \hich\af0\dbch\af35\loch\f0 \hich\f0 Mrs Webb claims that a \'93\loch\f0 \hich\f0 Nissan Leaf G\'94\loch\f0 
 car and a boat at Aitutaki are matrimonial property.  Mr Webb says that the boat is owned by the Arorangi Trust.  His position as to the car is not clear. 
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13052846\charrsid11626398 {\*\bkmkstart _Toc491170017}An outline of the parties\rquote  submissions}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid281571\charrsid11626398 {\*\bkmkend _Toc491170017}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3354315 \hich\af0\dbch\af0\loch\f0 [14]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid3354315 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3354315 
Mrs Webb submits that the Arorangi Trust and the Webb Family Trust are invalid, and that Mr Webb personally retains their assets by operation of a resulting trust.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid3354315 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10686546 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab Counsel for Mrs Webb had also submitted that the trusts\rquote 
 powers of appointment fell within the definition of \'93property\'94 in terms of s 2 of the Act as per the New Zealand Supreme Court\rquote s decision in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 
Clayton v Clayton [Vaughan Road Property Trust] }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [2016] NZSC 29, [2016] 1 NZLR 551.  However, this ground was abandoned in closing submissions.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3354315    In summary, Mrs Webb challenges the trusts\rquote  validity on the following grounds:
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid3354315 \hich\af0\dbch\af35\loch\f0 a)\tab}}\pard\plain \ltrpar\s60\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid3354315 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\kerning2\loch\af0\hich\af0\dbch\af35\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3354315 \hich\af0\dbch\af35\loch\f0 The Aroran\hich\af0\dbch\af35\loch\f0 \hich\f0 gi Trust and the Webb Family Trust are invalid because they lack the \'93\loch\f0 \hich\f0 irreducible core\'94\loch\f0 
 of obligations necessary for a trust to exist.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9522514 \hich\af0\dbch\af35\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3354315 \hich\af0\dbch\af35\loch\f0 
 More particularly, they are said to lack the obligation for trustees to be accountable to the beneficiaries.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid3354315 \hich\af0\dbch\af35\loch\f0 b)\tab}\hich\af0\dbch\af35\loch\f0 Alternative\hich\af0\dbch\af35\loch\f0 
ly, the Arorangi Trust and the Webb Family Trust are invalid because they are shams; or because the settlors never intended to relinquish control over the beneficial interest in the assets.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid3354315 \hich\af0\dbch\af35\loch\f0 c)\tab}\hich\af0\dbch\af35\loch\f0 The Webb Family Trust is invalid because it lacks certainty of 
\hich\af0\dbch\af35\loch\f0 objects.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid3354315 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10686546 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab 
If the challenges to the Arorangi Trust are successful but the challenges to the Webb Family Trust are not, the applicant submits that the transfers of property to the 
Webb Family Trust should be set aside under s 44 of the Act.  This provision allows the Court to set aside dispositions of property that are made in order to defeat a matrimonial property claim.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3354315 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3354315 \hich\af0\dbch\af0\loch\f0 [15]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid3354315 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3354315 
Mr Webb}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3503862  maintains}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3354315 
 that the trusts are valid and that there are no grounds to set them, or any of the relevant dispositions to or from them, aside.  Moreover, Mr McAnally }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3503862 for Mr Webb, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3354315 submits that even if the trusts are invalid, and their assets }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3354315\charrsid3503862 are}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3354315  matrimonial property, then Mr Webb\rquote 
s personal debts and tax liability }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3503862 are}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3354315  to be deducted from the value of the assets under s 20(5) and (7) of the Act. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8344404  The debts owed by the Arorangi Trust are said to comprise \'93loans\'94 which the Arorangi Trust received from the Honk Land Trust, and Mr Webb\rquote 
s tax liability.  The tax debt said to be owed to the New Zealand Inland Revenue Department totals approximately $24 million.  This includes \'93core tax debt\'94 of $4,435,466.66}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1049353 
 and $19,426,840.30 in interest and penalties.  If Mr McAnally is correct on this point, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656718 the result would be that the pool of matrimonial property is wholly diminished, leaving nothing to be divided}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3354315 
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676\charrsid7340539 {\*\bkmkstart _Toc491170018}Some further details about the trusts{\*\bkmkend _Toc491170018}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3555676 \hich\af0\dbch\af0\loch\f0 [16]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid3555676 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676 
Before addressing the parties' submissions, it is necessary to
 set out further details about the terms and dealings of the Arorangi Trust and the Webb Family Trust.  At the hearing, Mr Webb gave evidence as to these matters, particularly in relation to the trusts' administration and their overall connections with hi
s personal business ventures.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3555676 \hich\af0\dbch\af0\loch\f0 [17]\tab}
Unfortunately, however, this evidence has not provided a clear or reliable picture of the trusts' operations and dealings.  Much of Mr Webb's evidence was vague, evasive and, at times, contradictory.  Even the documentary evi
dence as to the trusts' administration and subject matter contained disappointing gaps.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid2247177 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10686546 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 Mr Webb explained that some of the gaps in relation to the Arorangi Trust
\rquote s dealings were due to the fact that the Arorangi }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 rust\rquote s records before 2013 were kept by the Honk Group of companies.}}}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676    This has made the task of identifying the relevant facts, transactions, and property relating to the trusts regrettably difficult.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3555676 \hich\af0\dbch\af0\loch\f0 [18]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid14681958 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676 Mrs W}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2247177 ebb}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676 
 presented as an honest witness.  She gave careful evidence but she had little knowledge or understanding of Mr W}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2247177 ebb\rquote s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10242873 complex }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676 business affairs or of the various trusts and their operations.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13052846 
\par }\pard\plain \ltrpar\s2\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\ai\af0\afs28\alang1025 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676\charrsid10242873 {\*\bkmkstart _Toc491170019}The Arorangi Trust's terms and obligations{\*\bkmkend _Toc491170019}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3555676 \hich\af0\dbch\af0\loch\f0 [19]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid3555676 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676 
The relevant terms of the Arorangi Trust, as settled on 9 December 2005, are as follows:
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3555676 \hich\af0\dbch\af0\loch\f0 a)\tab}}\pard \ltrpar\s49\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\tx709\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid3555676 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676 The initial capital settled }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2247177 by Mr Webb }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676 was $10, although the deed expressly directs the trustee to complete the purchase of the Arorangi property.  The trust is established to run for a period of 21 years, which i
s the number of years remaining on the lease for the Arorangi }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7340539 p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676 roperty.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3555676 \hich\af0\dbch\af0\loch\f0 b)\tab}The sole trustee listed in the deed is Mr Webb.  He and his son}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2247177 , Sebastian,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676  are the only }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2247177 named}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676  beneficiaries.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3555676 \hich\af0\dbch\af0\loch\f0 c)\tab}The powers and discretions of the trustee are provided for in a schedu
le to the trust deed which does not appear to have been provided in evidence.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3555676 \hich\af0\dbch\af0\loch\f0 d)\tab}
That settlor (Mr Webb) has the power to replace beneficiaries.  Otherwise, however, there is no express power for appointing or removing further beneficiaries. 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3555676 \hich\af0\dbch\af0\loch\f0 e)\tab}A notable aspect 
of the Arorangi Trust is the power (but not obligation) for the trustee to appoint a "consultant".  The consultant (if any) is entitled to advise the trustee, but the trustee is not obligated to accept its advice.  Other than retirement, there is no mecha
nism for having the consultant removed.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3555676 \hich\af0\dbch\af0\loch\f0 f)\tab}
Significantly, the consultant also has the absolute discretion to remove the trustee and appoint one or more other persons or companies as replacement trustees.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3555676 \hich\af0\dbch\af0\loch\f0 g)\tab}Although the trustee has the power to unilaterally v
ary the trust deed (so long as the interests of the beneficiaries are not adversely affected), the consultant's }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid268383 prior }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676 
written consent must be obtained for this to occur. 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid3751870 \hich\af0\dbch\af0\loch\f0 h)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3751870 Significant in Mrs Webb\rquote 
s attempts to challenge the trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3555676  is clause 19.1, which purports to limit the beneficiaries' rights to receive trust information.  This clause will be discussed in further detail below.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15011729 \hich\af0\dbch\af0\loch\f0 [20]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15011729 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15011729 
On 20 December 2005, eleven days after the Arorangi Trust was settled, a further deed was executed by which Mr Webb (as trustee) no
minated himself and Mr Tauber, as joint consultants.  The consultants then purported to appoint Mr Tauber as an additional trustee, and nominate his children as \'93additional beneficiaries\'94
.  Counsel for Mr Webb responsibly acknowledged that these appointments may be invalid given they occurred in a manner contrary to the trust deed.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15011729 \hich\af0\dbch\af0\loch\f0 [21]\tab}
Around that time, Mr Webb obtained approval from the Cook Islands Development Investment Authority for the Arorangi Trust to purchase the Arorangi property.  On 24 February 2006,
 Mr Webb, in his capacity as trustee of the Arorangi Trust, accordingly acquired the leasehold interest in the land.  The purchase was financed by an \'93advancement\'94 from the Honk Land Trust, which is a trust connected }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2313101 to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15011729  the Honk Group of companies.  Indeed, Mr Webb has deposed that the consultant position was included in the trust deed to \'93
give some sort of legal status to the Honk/Tauber interest in [the Arorangi property\rquote s] acquisition.\'94  Mr Webb was a beneficiary of the Honk Land Trust at the time.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid15011729 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10686546 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab Mr Webb\rquote 
s other family trust, the Yogi Trust, was also heavily indebted to the Honk Land Trust at the time, and remained so at all relevant times.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15011729   
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15011729 \hich\af0\dbch\af0\loch\f0 [22]\tab}In
 2006, the Arorangi Trust also purchased the Terepai Arihii property, this being the abovementioned piece of land which adjoins the Arorangi property.  This purchase was also financed by an \'93advancement\'94 from the Honk Land Trust, }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3751870 when}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15011729  the purchase settled in 2008.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15011729 \hich\af0\dbch\af0\loch\f0 [23]\tab}By 2013, Mr Webb and Mr Tauber\rquote s business relationship had soured and Mr}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3751870  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15011729 Webb\rquote s involvement with the Honk Group of companies came to an end.  In March 2014, the Honk Land Trust formally demanded that the Arorangi }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid1657512 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15011729 rustees repay the outstanding advances, the sum }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3751870 claimed }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15011729 
being approximately $4,561,496.99.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid15011729 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab 
An earlier demand for a similar amount had been made in March 2013.  It appears, however, that no action was taken in respect of it.  Mr Webb claimed in evidence that the amount owed to the Honk Land Trust was $3,5}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\insrsid9388549 69,477}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 .  The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549 March 2015 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 
balance sheet of the Honk Land Trust shows the balance owing as 1,335,464.73}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 The Honk Land Trust also made formal demands against the Yogi Trust in March 2013 and 2014, for repayment of $2,400,254.77 and $2,502,336.25, respectively. }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15011729 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15011729 \hich\af0\dbch\af0\loch\f0 [24]\tab}
By August 2014, however, Mr Webb and Mr Tauber appeared to have negotiated a compromise in respect of the demand.  The Honk Land Trust agreed to suspend interest and other repayments for three year
s as of 1 April 2014, so long as the Arorangi Trust made part repayment of $620,000 by November 2014}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5317736  (which was don}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3751870 e }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1657512 on 31 October 2014 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3751870 from the proceeds of sale of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656718 a property known as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3751870 the }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid420575 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3751870 Gee}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid420575 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5317736  property }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 at Arorangi }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5317736 then owned by the Arorangi Trust)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15011729 
.  The Honk Land Trust also agreed to advance the Arorangi Trust a further $348,000, so it could pursue further business opportunities in the meantime.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656718 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid9656718 \hich\af0\dbch\af0\loch\f0 [25]\tab}Mr Hikaka advanced three possible scenarios in respect of the \'93advances\'94
 from the Honk Land Trust to the Arorangi Trust:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1321461 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid9656718 \hich\af0\dbch\af0\loch\f0 a)\tab}}\pard \ltrpar\s49\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\tx709\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid1321461 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656718 
the sums were advances that were never intended to be repaid, and as such, are not debts to be taken into account when valuing the matrimonial property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1321461  under the Act;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid1321461 \hich\af0\dbch\af0\loch\f0 b)\tab}if the sums were loans, they were repaid in the compromise of October 
2014, and so are not relevant to the valuation of matrimonial property under the Act; or
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid1321461 \hich\af0\dbch\af0\loch\f0 c)\tab}if the loans are still outstanding, their real value is no more than $1,335,464.73;}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid1321461 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang5129\langfe5129\langnp5129\insrsid9388549\charrsid10686546 The amount shown in the balance sheet of the Honk Land Trust as at }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\lang5129\langfe5129\langnp5129\insrsid9388549 March 2015}
}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1321461 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid1321461 \hich\af0\dbch\af0\loch\f0 [26]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid1321461 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1321461 The compromise detailed above suggest}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 s}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid1321461  that the second or third scenarios are most likely to be correct.  But given the conclusions reached below in respect of Mr Webb\rquote s tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 liability }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid1321461 to the New Zealand Inland Revenue Department, the status of the loans from the Honk Land Trust, if that is what they were, cannot affect the outcome of Mrs Webb\rquote 
s application.  This matter, therefore, requires no further consideration.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid1321461 \hich\af0\dbch\af0\loch\f0 [27]\tab}In November 2014, Mr }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15011729 
Tauber formally ceased his involvement with the Arorangi Trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1321461 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15011729  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13594058  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1321461 
H}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15011729 e retired as a trustee and consultant, and he and his children were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1321461 also }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15011729 removed as beneficiaries.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid8334188 \hich\af0\dbch\af0\loch\f0 [28]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid8334188 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8334188 Also relevant to this proceeding is the Arorangi Trust\rquote 
s involvement with Solar 3000 Ltd.  Mr Webb was involved in incorporating this company in February 2014 as a business venture that would import and sell solar panels and equipment in the Co
ok Islands.  While the Arorangi Trust originally held a significant portion of the company\rquote 
s shares, there is conflicting evidence as to the extent of this shareholding.  The portions alleged range from 33.33 per cent to 50 per cent.  Whatever the case, in
 May 2016, the Arorangi Trust transferred its shares in the company to the newly settled Webb Family Trust. 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid8334188 \hich\af0\dbch\af0\loch\f0 [29]\tab}
On 6 February 2017, Mr Webb, in his capacities as trustee and consultant, purported to appoint Ms Dixon and a Mr Brett Riley as additional trustees}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2969686  of the Arorangi Trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8334188 .  He also purported to add the parties\rquote  daughter}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8334188  Bethany}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8334188  as a beneficiary.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid8334188 \hich\af0\dbch\af0\loch\f0 [30]\tab}As with Mr Webb\rquote s evidence in general, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid420575 
his}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8334188  evidence as to the current assets and liabilities of the Arorangi Trust }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2969686 was}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8334188 
 unreliable and contradictory.  Although I question the reliability of this claim, Mr Webb says that, as of February 2017, the assets of the Arorangi Trust are:
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid8334188 \hich\af0\dbch\af35\loch\f0 a)\tab}}\pard\plain \ltrpar\s60\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid8334188 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\kerning2\loch\af0\hich\af0\dbch\af35\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8334188 \hich\af0\dbch\af35\loch\f0 The leasehold of the Arorangi Property, which Mrs Webb estimates to be worth $2,830,000;
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid8334188 \hich\af0\dbch\af35\loch\f0 b)\tab}\hich\af0\dbch\af35\loch\f0 The interest in the Terepai Arihii Property,
\hich\af0\dbch\af35\loch\f0  which is estimated as being worth $75,000; and
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid8334188 \hich\af0\dbch\af35\loch\f0 c)\tab}\hich\af0\dbch\af35\loch\f0 A loan to Solar 3000 Ltd of $130,996.91.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid2969686 \hich\af0\dbch\af0\loch\f0 [31]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid2969686 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2969686 
Mr Webb also claims that the Arorangi Trust\rquote s outstanding debt to the Honk Land Trust is currently $3,569,447.  If these }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4877072 claims}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2969686 
 are correct, the value of the Arorangi Trust\rquote s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 liabilities}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2969686  curre}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid420575 ntly exceeds the a}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid1657512 sse}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid420575 ts.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2969686 
\par }\pard\plain \ltrpar\s2\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\ai\af0\afs28\alang1025 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid420575\charrsid420575 {\*\bkmkstart _Toc491170020}The Webb Family Trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6427463  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf19\insrsid6427463\charrsid12086985 terms and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf19\insrsid13583512\charrsid12086985 obligations}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf6\insrsid420575\charrsid6427463 {\*\bkmkend _Toc491170020}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid420575 \hich\af0\dbch\af0\loch\f0 [32]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid4877072 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid420575 T}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4877072 he Webb Family Trust was settled by a Mr Leslie Ellison on 19 May 2016, after the parties\rquote  separation.  The key terms of the trust deed are as follows:
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4877072 \hich\af0\dbch\af35\loch\f0 a)\tab}}\pard\plain \ltrpar\s60\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid4877072 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\kerning2\loch\af0\hich\af0\dbch\af35\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4877072 \hich\af0\dbch\af35\loch\f0 Mr Webb a\hich\af0\dbch\af35\loch\f0 nd Ms Dixon are named as the trustees.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4877072 \hich\af0\dbch\af35\loch\f0 b)\tab}\hich\af0\dbch\af35\loch\f0 Clause 2 of the deed, which forms the basis of}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid7678148 \hich\af0\dbch\af35\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351499 \hich\af0\dbch\af35\loch\f0 Mrs Webb\hich\f0 \rquote \loch\f0 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 \hich\af0\dbch\af35\loch\f0 
 challenge}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 \hich\af0\dbch\af35\loch\f0  to the trust on the ground}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4877072 \hich\af0\dbch\af35\loch\f0 
 of certainty of objects, lists the beneficiaries of the trust as follows:
\par }\pard\plain \ltrpar\s62\qj \li2126\ri686\keepn\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin2126\itap0\pararsid4877072 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4877072 \hich\af0\dbch\af1\loch\f0 PAUL WEBB
\par }\pard \ltrpar\s62\qj \li2126\ri686\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin2126\itap0\pararsid4877072 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4877072 
\hich\af0\dbch\af1\loch\f0 SEBASTIAN PAUL WEBB
\par \hich\af0\dbch\af1\loch\f0 BETHANY ROSEMARY W\hich\af0\dbch\af1\loch\f0 EBB
\par \hich\af0\dbch\af1\loch\f0 DISCRENCERNY BENEFICERIES [sic]
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4877072 \hich\af0\dbch\af35\loch\f0 c)\tab}}\pard\plain \ltrpar\s60\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid4877072 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\kerning2\loch\af0\hich\af0\dbch\af35\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4877072 \hich\af0\dbch\af35\loch\f0 The deed provides that the trustees shall endeavour to purchase and retain:
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4877072 \hich\af0\dbch\af35\loch\f0 i)\tab}}\pard \ltrpar\s60\qj \fi-709\li2126\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx2126\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl2\adjustright\rin0\lin2126\itap0\pararsid4877072 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4877072 \hich\af0\dbch\af35\loch\f0 The Arorangi Property; 
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4877072 \hich\af0\dbch\af35\loch\f0 ii)\tab}\hich\af0\dbch\af35\loch\f0 The Arorangi Trust\hich\f0 \rquote \loch\f0 
s shares in Solar 3000 Ltd;
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4877072 \hich\af0\dbch\af35\loch\f0 iii)\tab}\hich\af0\dbch\af35\loch\f0 A 50 per cent shareholding in Kuru Club Investments Ltd;

\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4877072 \hich\af0\dbch\af35\loch\f0 iv)\tab}\hich\af0\dbch\af35\loch\f0 A 75 per cent \hich\af0\dbch\af35\loch\f0 
shareholding in Fleet Lease Ltd; and
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4877072 \hich\af0\dbch\af35\loch\f0 v)\tab}\hich\af0\dbch\af35\loch\f0 \hich\f0 
Upon the request of the consultant, 50 per cent of the shares in a new entity \'93\loch\f0 \hich\f0 to be established with Leslie Ellison\'94.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4877072 \hich\af0\dbch\af35\loch\f0 d)\tab}}\pard \ltrpar\s60\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid4877072 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4877072 \hich\af0\dbch\af35\loch\f0 
The terms of the deed as to the appointment and retirement of a consultant, the retirement and remov\hich\af0\dbch\af35\loch\f0 al of trustees, and the replacement of beneficiaries, are identical to those in the Arorangi Trust deed.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4877072 \hich\af0\dbch\af35\loch\f0 e)\tab}\hich\af0\dbch\af35\loch\f0 
Clause 19.1 of the trust deed, which purports to limit the beneficiaries\hich\f0 \rquote \loch\f0  rights to receive trust information, is identical to clause 19.1 of the Arora\hich\af0\dbch\af35\loch\f0 ngi Trust deed.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid351499 \hich\af0\dbch\af35\loch\f0 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4877072 \hich\af0\dbch\af35\loch\f0 his clause is significant to Mr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 \hich\af0\dbch\af35\loch\f0 s Webb}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4877072 \loch\af0\dbch\af35\hich\f0 \rquote \loch\f0 s attempts to challenge the trust.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid7678148 \hich\af0\dbch\af0\loch\f0 [33]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid7678148 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 
On the same day the Webb Family Trust was settled, the trustees resolved that Mr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351499  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 Webb would be appointed as the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 T}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 rust\rquote s consultant.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid7678148 \hich\af0\dbch\af0\loch\f0 [34]\tab}As with Mr Webb\rquote 
s evidence surrounding the Arorangi Trust, the evidence is unclear and unreliable and it has been difficult to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 discern }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 
the true state of the assets held by the Webb Family Trust.  As I best apprehend the situation, however, the trust\rquote s current assets and liabilities are as follows:
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid7678148 \hich\af0\dbch\af35\loch\f0 a)\tab}}\pard\plain \ltrpar\s60\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid7678148 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\kerning2\loch\af0\hich\af0\dbch\af35\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 \hich\af0\dbch\af35\loch\f0 The Webb Family Trust holds the shares in Solar 3000 Ltd, however many, that were originally held by the Arorangi Trust.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid7678148 \hich\af0\dbch\af35\loch\f0 b)\tab}\hich\af0\dbch\af35\loch\f0 
The Webb Family Trust owns 75 per cent of the shares in Fleet Lease Ltd, a rental-car busine\hich\af0\dbch\af35\loch\f0 ss that was incorporated on 26 May 2016.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid7678148 \hich\af0\dbch\af35\loch\f0 c)\tab}\hich\af0\dbch\af35\loch\f0 
The trust has some uncertain interest in the hotel-development company Kuru Investments Ltd.  This company was incorporated on 13 May 2016, with Mr Webb and Ms Dixon each subscribing as 50 per cent shareholders.  Ap\hich\af0\dbch\af35\loch\f0 
parently, however, both Mr Webb and Ms\~Dixon consider their shares to be held for the Webb Family Trust.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid7678148 \hich\af0\dbch\af0\loch\f0 [35]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid7678148 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 
Also relevant is that around May or June 2016, the Arorangi Trust loaned Kuru Investments Ltd sums totalling $142,791.18.  Moreover, the evidence ind
icates that many of the vehicles owed by Fleet Lease Ltd were previously owned or leased by the Arorangi Trust. 
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148\charrsid7340539 {\*\bkmkstart _Toc491170021}The irreducible-core submission{\*\bkmkend _Toc491170021}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid7678148 \hich\af0\dbch\af0\loch\f0 [36]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid7678148 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 
Turning then to address the substantive issues, Mrs Webb first challenges the validity of the Arorangi and Webb Family Trusts on the basis that they both lack the \'93irreducible core\'94
 of obligations necessary for there to be a valid trust.  For both trusts, this is said to be due to clauses in the trust deed that purport to limit beneficiaries\rquote  rights to \'93call for accounts\'94 or \'93obtain any information of any nature\'94
 from the trustees.  Save for minor typographical corrections, both clauses are identical: 
\par }\pard\plain \ltrpar\s62\qj \li709\ri686\sb240\keepn\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin709\itap0\pararsid7678148 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid7678148\charrsid10553133 \hich\af0\dbch\af1\loch\f0 19.\tab NON DISCLOSURE
\par }\pard \ltrpar\s62\qj \fi-709\li1418\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin1418\itap0\pararsid7678148 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid7678148 \hich\af0\dbch\af1\loch\f0 19.1\tab For the avoidance of doubt, it is hereby declared that no Beneficiary hereunder nor any thi\hich\af0\dbch\af1\loch\f0 
rd 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 T
\hich\af0\dbch\af1\loch\f0 r\hich\af0\dbch\af1\loch\f0 ust Fund and the income thereof or in relation to the trusts and powers itself. 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid7678148 \hich\af0\dbch\af0\loch\f0 [37]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid7678148 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 
In short, Mr Hikaka\rquote s submission is that a trustee\rquote s \'93duty to account\'94 to beneficiaries is one of the fundamental obligations of a trustee.  He says that if trustees do not ha
ve that obligation (or if beneficiaries do not have the corresponding right to call a trustee to account), then no trust exists.  Mr Hikaka therefore submits that no trusts exist because each clause \'93expressly removes any right of the beneficiary to }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14449724 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 all the trustees to account\'94, and in doing so \'93also removes the ability of the Court to require the trustees to provide documents under the Cour}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351499 t\rquote s supervisory jurisdiction.\'94 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid7678148 \hich\af0\dbch\af0\loch\f0 [38]\tab}Before engaging with this submission, it is necessary to clarify what is meant by the \'93
duty to account\'94, as the term can have a number of different meanings in the context of trust administration.  Most narrowly, it can refer to a trustee\rquote s duty to produce or disclose \'93accounts\'94
, in the sense of financial information about the trust property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351499  and transactions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 .  A broader, perhaps related, meaning refers to the duty of trustees to be \'93
accountable\'94, to keep beneficiaries up to date about a trust\rquote s operation and the trustees\rquote  ongoing discharge of their duties.  In a third sense, the duty to account means a trustee\rquote s duty to be \'93accountable for their stewardship
\'94, to pay to the trust estate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148  assets which have either been lost, or profits which have been gained, through the trustee\rquote s breach of fiduciary duty.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid7678148 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab Lord Millett of Foscote 
\'93Equity\rquote s place in the law of commerce\'94 (1998) 114 LQR 214. }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351499  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7678148 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid6714371 \hich\af0\dbch\af0\loch\f0 [39]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid6714371 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6714371 Considering these different possible
 meanings, it is apparent that when the clauses purport to remove beneficiaries\rquote  \'93claim, right or entitlement to call for accounts\'94
 they are purporting to affect the duty in the first sense, being the duty to produce financial information.  This is indicated by the heading of the clause (\'93Non-disclosure\'94), the parenthetical clarification (\'93whether audited or otherwise\'94
), and the relatively narrow focus of restriction (\'93in relation to the Trust Fund and the income\'94).  Therefore, the following discussion will concern only this sense of the \'93duty to account\'94.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid6714371 \hich\af0\dbch\af0\loch\f0 [40]\tab}The starting point is the English Court of Appeal decision }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid6714371 Armitage v Nurse, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6714371 where Millet LJ\rquote s delivered his well-known dictum as to the existence of an \'93irreducible core\'94 of trust obligations:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\super\insrsid6714371 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid9388549\charrsid10686546 Armitage v Nurse }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [1998] Ch 241 (CA) at 253.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6714371 
\par }\pard\plain \ltrpar\s62\qj \li709\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin709\itap0\pararsid6714371 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6714371 \loch\af0\dbch\af1\hich\f0 \'85\loch\f0  there is\hich\af0\dbch\af1\loch\f0  an }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs63\insrsid6714371 \hich\af0\dbch\af1\loch\f0 irreducible}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6714371 \hich\af0\dbch\af1\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs63\insrsid6714371 \hich\af0\dbch\af1\loch\f0 core}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid6714371 \hich\af0\dbch\af1\loch\f0 
 of obligations owed by the trustees to the beneficiaries and enforceable by them which is fundamental to the concept of a trust. If the beneficiaries have no rights enforceable against the trustees there are no trusts. 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid6714371 \hich\af0\dbch\af0\loch\f0 [41]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid6714371 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6714371 
At issue in that case was a trust deed that excluded trustees\rquote  liability for any loss or damage, from any cause whatsoever }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6714371\charrsid3554854 \'93
unless such loss or damage shall be caused by his own actual fraud\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6714371 .  The Court held, however, that this clause did not invalidate t
he trust.  The trustees were still faced with the duty to perform the trust honestly and in good faith for the benefit of the beneficiaries, which was held to be the minimum necessary to give substance to trusts.  The Court did not discuss the extent to w
hich the duty to account was part of the \'93irreducible core\'94.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid13321526 \hich\af0\dbch\af0\loch\f0 [42]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid13321526 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526 Counsel relies on dicta from the New Zealand High Court decision }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid13321526\charrsid7826976 Foreman v Kingstone}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526 , which noted that the trustee}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526 \rquote  duty to account }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526 s a \'93fundamental\'94 one.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid13321526 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10686546 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Foreman v Kingstone }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [2004] 1 NZLR 841 (HC).}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526   That case concerned a beneficiary\rquote s claim to access trust documents.  In that context, the High Court sa}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12091161 id}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526  that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526  trustee}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1657512 s}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid13321526 \rquote  duty to account was \'93fundamental\'94, and that beneficiaries had a corresponding, \'93fundamental right\'94 to receive that information.
\par }\pard\plain \ltrpar\s62\qj \li709\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin709\itap0\pararsid13321526 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526\charrsid6451438 {\*\bkmkstart PNUM_82}\hich\af0\dbch\af1\loch\f0 [82] }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13321526 {\*\bkmkstart 20041NZLR_841_p82}{\*\bkmkend PNUM_82}{\*\bkmkend 20041NZLR_841_p82}\loch\af0\dbch\af1\hich\f0 \'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526\charrsid6451438 \hich\af0\dbch\af1\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13321526\charrsid9575977 \hich\af0\dbch\af1\loch\f0 A trust creates fiduciary obliga\hich\af0\dbch\af1\loch\f0 tions on trustees who owe duties to beneficiaries, and beneficiaries have correlative rights. A fundamental duty of trustees is to}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid13321526\charrsid9575977 \hich\af0\dbch\af1\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526\charrsid9575977 \hich\af0\dbch\af1\loch\f0 \hich\f0 
account to beneficiaries for the administration of the trust. \'85
\par \loch\af0\dbch\af1\hich\f0 \'85
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs64\insrsid13321526\charrsid9575977 {\*\bkmkstart PNUM_97}\hich\af0\dbch\af1\loch\f0 [93] \tab The fundamental duty of the trustees is to be \hich\af0\dbch\af1\loch\f0 
accountable to all beneficiaries. That cannot be compromised by a settlor\hich\f0 \rquote \loch\f0 s desire for confidentiality in relation to his and the trust\hich\f0 \rquote \loch\f0 
s personal and financial affairs unless there exist exceptional circumstances that outweigh the right of the beneficiar\hich\af0\dbch\af1\loch\f0 i\hich\af0\dbch\af1\loch\f0 es to be informed.
\par \loch\af0\dbch\af1\hich\f0 \'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526\charrsid9575977 
\par \hich\af0\dbch\af1\loch\f0 [97]\tab {\*\bkmkstart 20041NZLR_841_p97}{\*\bkmkend PNUM_97}{\*\bkmkend 20041NZLR_841_p97}
Beneficiaries are entitled to receive information which will enable them to ensure the accountability of the trustees in terms of the trust deed. They are entitled to have the trust property properly managed and to have the truste
\hich\af0\dbch\af1\loch\f0 \hich\f0 es account for their management. They are entitled to receive trust accounts \'85\loch\f0 \hich\f0  This goes well beyond the right to be \'93\loch\f0 \hich\f0 considered\'94\loch\f0 
 by the trustees which, in the defendants' submission, is the extent of entitlement of a discretionary beneficiary.
\par {\*\bkmkstart PNUM_98}\hich\af0\dbch\af1\loch\f0 [98] {\*\bkmkstart 20041NZLR_841_p98}{\*\bkmkend PNUM_98}{\*\bkmkend 20041NZLR_841_p98}\tab These\hich\af0\dbch\af1\loch\f0 \hich\f0 
 are fundamental rights of beneficiaries. They are not absolute rights which arise from documents or information being categorised as \'93\loch\f0 core\~\hich\f0 trust documentation\'94\loch\f0 . They will be subject to the discretion}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13321526\charrsid3815941 \hich\af0\dbch\af1\loch\f0  of the Court in its supervisory jurisdiction when trust\hich\af0\dbch\af1\loch\f0 ees seek directions, or beneficiaries seek relief against r}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13321526 \hich\af0\dbch\af1\loch\f0 efusal by trustees to disclose.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid13321526 \hich\af0\dbch\af0\loch\f0 [43]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid13321526 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526 
Mr Hikaka notes that in the recent decision }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13321526 Erceg v Erceg, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526 the New Zealand Supreme Court affirmed }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13321526 
Foreman v Kingstone}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526 , at least insofar as the approach it took to the disclosure of trust documents.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid13321526 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Erceg v Erceg }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\insrsid9388549\charrsid10686546 [2017] NZSC 28, [2017] 1 NZLR 320.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526   As part of its discussion,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13321526  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526 
the Supreme Court quoted the above passages from }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13321526 Foreman }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526 without disapproval.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid13321526 \chftn {\footnote 
\ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab See [36]-[38].  The Supreme Court preferred to describe the so-called \'93presumption of disclosure
\'94 as \'93an expectation that basic trust information will be disclosed to a close beneficiary who wants it\'94 - at [62].}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13321526 
  But although counsel had submitted to the Supreme Court that the duty to account was a \'93fundamental\'94 one, the Supreme Court did not comment on}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11739361  that aspect}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13321526 . 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15157716 \hich\af0\dbch\af0\loch\f0 [44]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15157716 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716 A submission very similar to Mr Hikaka\rquote 
s was considered by the Hong Kong Court of Final Appeal in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15157716\charrsid16139972 Tam Mei Kam v HSBC International Trustee Ltd.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid15157716\charrsid865914 \chftn 
{\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid9388549\charrsid10686546 Tam Mei Kam v HSBC International Trustee Ltd }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [2011] HKCFA 34, (2011) 14 HKCFAR 512.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid15157716\charrsid16139972   }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716 Significantly, Lord Millett was a member of the panel who heard this case.  The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 confidentiality }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15157716 clause at issue was wider than cl 19.1 in that it not only allowed the trustee to withhold all information from beneficiaries, it also provided that the trustee ha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 d}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid15157716  no obligation to disclose the existence of trust to them.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid15157716 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab The clause is cited in full in the Court of Appeal decision }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid9388549\charrsid10686546 Estate of Mui Yim Fong }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [2014] HKLRD 69 at [61]. }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716   It was }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2313101 submitted}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716  that this clause }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 was void, and that it }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716 
left the beneficiaries with no enforceable rights against the trustee, therefore eroding the \'93irreducible core\'94 and invalidating the trust.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15157716 \hich\af0\dbch\af0\loch\f0 [45]\tab}The Court rejected th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 e}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15157716 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716  submission}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2313101 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716 .}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs52\super\insrsid15157716 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab 
Chan PJ wrote the judgment of the Court, which Lord Millett joined.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716   }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12091161  T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716 he correctness of Millet LJ\rquote s 
\'93irreducible core\'94 dictum was affirmed, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5916178 but }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716 the Court observed that it was never intended to apply to a clause limiting }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12012414 discretionary beneficiaries\rquote  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716 access to trust documents:
\par }\pard \ltrpar\s49\qj \li709\ri662\sb360\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin662\lin709\itap0\pararsid13259353 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\insrsid15157716\charrsid15157716 [43] \tab In }{\rtlch\fcs1 \ai\af0 
\ltrch\fcs0 \i\fs22\insrsid15157716\charrsid15157716 Armitage v Nurse}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\insrsid15157716\charrsid15157716 , Millett LJ's }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\fs22\insrsid15157716\charrsid15157716 dictum}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs22\insrsid15157716\charrsid15157716  was made in the context
 of considering a clause in the trust which purported to exempt the trustees from liability for constructive and equitable fraud. This statement is of course correct since it would be contrary to the basic concept of a trust if the trustee were to owe no 
obligation at all to the beneficiaries or under absolutely no duty to account to the beneficiary for breach or indeed any default. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\insrsid12012414  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\insrsid15157716\charrsid15157716 
But this is not the situation in the present case. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\insrsid12012414  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\insrsid15157716\charrsid15157716 Nor was Millett LJ's }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\fs22\insrsid15157716\charrsid15157716 dictum}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs22\insrsid15157716\charrsid15157716  intended to apply to the present situation.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15157716 \hich\af0\dbch\af0\loch\f0 [46]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15157716 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716 
The Court went on to observe that the trust deed imposed the necessary trust obligations on the trustees and that, in any event, the courts would always have supervisory jurisdiction over a trust:
\par }\pard\plain \ltrpar\s62\qj \li709\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin709\itap0\pararsid15157716 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716 \hich\af0\dbch\af1\loch\f0 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716\charrsid6905437 
\hich\af0\dbch\af1\loch\f0 44}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716 \hich\af0\dbch\af1\loch\f0 ]\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716\charrsid6905437 \hich\af0\dbch\af1\loch\f0 The trust deed in the present case clearly established
\hich\af0\dbch\af1\loch\f0  a valid trust which was originally intended to be an }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid15157716\charrsid6905437 \hich\af0\dbch\af1\loch\f0 inter vivos}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716\charrsid6905437 
\hich\af0\dbch\af1\loch\f0  trust. There are provisions which impose enforceable obligations on the Trustee towards both the settlor (the Deceased) and the beneficiaries. There is no question of the Trustee having no d\hich\af0\dbch\af1\loch\f0 
uty to be accountable to the settlor or those beneficiaries who have a vested interest in the Trust Fund after an exercise of the Trustee's discretionary powers in their favour. In any event, as }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11996735 \hich\af0\dbch\af1\loch\f0  HYPERLINK "https://1.next.westlaw.com/Link/Document/FullTe\hich\af0\dbch\af1\loch\f0 
xt?findType=Y&pubNum=0003028&cite=2AMANNC709&originatingDoc=I6F195F96443849D8A39FADF1E25F2A2B&refType=RP&fi=co_pp_sp_3028_724&originationContext=document&transitionType=DocumentItem&contextData=%28sc.Search%29" \\l "co_pp_sp_3028_724" }}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716\charrsid6905437 \hich\af0\dbch\af1\loch\f0 Lord Walker of Gestin\hich\af0\dbch\af1\loch\f0 g}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8587559 \hich\af0\dbch\af1\loch\f0 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15157716\charrsid6905437 \hich\af0\dbch\af1\loch\f0 horpe said in }}}\sectd \ltrsect\linex0\headery708\footery550\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid11551832\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid15157716\charrsid15232926 \hich\af0\dbch\af1\loch\f0 Schmidt v Rosewood Trust Ltd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716 \hich\af0\dbch\af1\loch\f0 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716\charrsid6905437 
\hich\af0\dbch\af1\loch\f0 the court always has a supervi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15157716 \hich\af0\dbch\af1\loch\f0 sory jurisdiction over a trust:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid15157716 \hich\af0\dbch\af1\loch\f0 [}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid15157716 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid12012414\charrsid12012414 Schmidt v Rosewood Trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid12012414\charrsid12012414  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid12012414\charrsid10686546 [20}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\insrsid12012414 03}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid12012414\charrsid10686546 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid12012414  UKPC 26, [2003] 2 AC 709 at 724.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid15157716 
\hich\af0\dbch\af1\loch\f0 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid15157716\charrsid865914 
\par }\pard \ltrpar\s62\qj \li1418\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin1418\itap0\pararsid1210768 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15157716\charrsid6905437 \hich\af0\dbch\af1\loch\f0 It is fundamental to the law of trusts that the court has jurisdiction to supervise and if appropriate intervene in the administration of a trust\hich\af0\dbch\af1\loch\f0 
, including a discretionary trust.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12012414 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid1210768 \hich\af0\dbch\af0\loch\f0 [47]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid13259353 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1210768 
The Court concluded that even if it were to find that the confidentiality clause was void (a matter on which it expressed no conclusion), it would not follow that the entire trust would be infected and hence invalid.  The
 Court noted, in construing the trust deed and seeking to give effect to the settlor\rquote s intention, it would not readily hold that that whole trust was invalid.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid1210768 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid1210768 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid1210768 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1210768  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid1210768 At [45].}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1210768 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid13259353 \hich\af0\dbch\af0\loch\f0 [48]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13259353 
I agree with this reasoning.  On any objective }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12091161 assessment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13259353 , both the Arorangi Trust and the Webb Family Trust }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12091161 
deeds}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13259353  establish trusts and impose fiduciary obligations on the trustees.  The instruments do not purport to abrogate the trustees\rquote  core duties of honesty and good faith. 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid10229635 \hich\af0\dbch\af0\loch\f0 [49]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid10229635 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10229635 In no way, however, does this confinement of the \'93irreducible core\'94 dimi
nish the force of the comments from }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid10229635 Foreman v Kingstone, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10229635 on which counsel relied.  The duty of trustees to account to beneficiaries is indeed \'93fundamental
\'94 because the flow of information from trustees to beneficiaries underpins the beneficiaries\rquote  ability 
to enforce the core obligations of honesty and good faith.  Without such information, beneficiaries have no means to assess whether trustees are properly carrying out their duties.  And although clause 19.1 appears to impede the beneficiaries\rquote 
 right to obtain or call for trust accounts }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10229635\charrsid12091161 \'93from the Trustee\'94,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10229635  it does not oust or purport to affect the court\rquote 
s inherent jurisdiction to facilitate that flow of information by ensuring that trust accounts are disclosed where appropriate.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid10229635 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid12012414\charrsid10686546 See }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid12012414\charrsid10686546 Erceg v Erceg }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid12012414\charrsid10686546 [2017] NZSC 28, [2017] 1 NZLR 320}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid12012414 .}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10229635   Moreover, the court\rquote s more general jurisdiction to supervise and intervene in the trusts\rquote  administration is, and must }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7698601 be, similarly left unaffected.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10229635 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid10229635 \hich\af0\dbch\af0\loch\f0 [50]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid13831558 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10229635 In short, the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110224 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10229635 ourt\rquote s supervisory jurisdiction ensures the beneficiaries will not be starved for information about the trusts\rquote 
 financial dealings to which they are entitled.  The beneficiaries retain their right to receive trust information, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5579910 although}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10229635  not from the trustees directly.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13901360   The clause does not prevent beneficiaries from requesting information and invoking the intervention of the Court in its supervisory jurisdiction if access to that information is unreasonably withheld. }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10229635   The trustees are not left to operate without accountability, and the \'93irreducible core\'94 of honesty and good faith still applies to them.  It follows that clauses 19.1 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13110224 of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10229635 trust deed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7698601 s do not invalidate the trusts.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13831558 
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6304557\charrsid7340539 {\*\bkmkstart _Toc491170022}The certainty of intention/sham }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110224\charrsid7340539 
trust submissions{\*\bkmkend _Toc491170022}
\par }\pard\plain \ltrpar\s2\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\ai\af0\afs28\alang1025 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110224\charrsid13523597 {\*\bkmkstart _Toc491170023}The Arorangi Trust{\*\bkmkend _Toc491170023}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid13110224 \hich\af0\dbch\af0\loch\f0 [51]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid13110224 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110224 
I first deal with the challenge to the Arorangi Trust.  Mr Hikaka\rquote 
s submission here was initially expressed as two separate points.  First, he argued that the settlor never intended to relinquish control over the beneficial interest in the trust property. 
 Second, it was separately submitted that the Arorangi Trust documentation was a sham.  These points were, however, somewhat merged during closing submissions.  In short, Mr Hikaka submitted that there was no intention to create the Arorangi }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13523597 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110224 rust as Mr Webb and Mr Tauber really intended to retain control of the assets.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid13110224 \hich\af0\dbch\af0\loch\f0 [52]\tab}In my view, this is essentially a sham allegation.  A settlor\rquote 
s actual state of mind is not taken into account when establishing certainty of intention to create a trust.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid13110224 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Twinsectra v Yardley }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\insrsid9388549\charrsid10686546 [2002] UKHL 12, [2002] 2 AC 164 at [71]; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Official Assignee v Wilson }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 
[2008] 3 NZLR 45 (CA); }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Byrnes v Kendle}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  [2011] HCA 26, (2011) 243 CLR 253.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13110224   In the absence of some other good reason, such as an arguable sham allegation, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6304557 there is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110224 
 no ground for the court to examine the subjective intentions behind a trust deed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid13110224 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab Aside from sham allegations, there might be \'93good reason\'94 to examine the parties\rquote  subjective intentions where m
atters such as undue influence, duress, rectification, non est factum or illegality are raised. }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110224   While it is true that equity looks to substance rather than form, this maxim alone does not warrant d
eparture from the fundamental principle that legal instruments and transactions should, in the normal run of things, be understood objectively.  As the New Zealand Court of Appeal noted in }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid13110224\charrsid13110224 Official Assignee v Wilson}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110224 , to do otherwise would risk undermining the key principle of commercial certainty:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid13110224 
\chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid9388549\charrsid10686546 Official Assignee v Wilson }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [2008] 3 NZLR 45 (CA), per Robertson and O\rquote Regan JJ.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110224 
\par }\pard\plain \ltrpar\s62\qj \li709\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin709\itap0\pararsid13110224 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs66\insrsid13110224 {\*\bkmkstart PNUM_52}\hich\af0\dbch\af1\loch\f0 [52] {\*\bkmkstart 20083NZLR_45_p52}
{\*\bkmkend PNUM_52}{\*\bkmkend 20083NZLR_45_p52}\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs65\insrsid13110224 \hich\af0\dbch\af1\loch\f0 The principle that an arguable allegation of a sham trust legitimates }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13110224\charrsid481330 \hich\af0\dbch\af1\loch\f0 \hich\f0 examination of subjective intention, and not simply the objective intention as evinced by the \'93\loch\f0 \hich\f0 trust\'94\loch\f0  documentation, is consistent with 
\hich\af0\dbch\af1\loch\f0 
the proposition that courts will not wantonly interfere in ostensibly valid commercial transactions. In the context of trusts, where a transaction objectively appears to be a trust, it will be held out to be a trust, even if it is unclear whether the sett
\hich\af0\dbch\af1\loch\f0 l\hich\af0\dbch\af1\loch\f0 or actually intended for there to be a trust.  A court will only look behind a transaction\hich\f0 \rquote \loch\f0 \hich\f0 s ostensible validity if there is good reason to do so, and \'93\loch\f0 
\hich\f0 good reason\'94\loch\f0  is a high threshold, since a premium is placed on commercial certainty}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110224 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4467271 \hich\af0\dbch\af0\loch\f0 [53]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid4467271 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 
Turning then to the legal test for a sham, this was defined by the New Zealand Supreme Court in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid4467271 Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\super\insrsid4467271\charrsid10642983 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid9388549\charrsid10686546 Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [2008] NZSC 115, [2009] 2 NZLR 289 at [33].}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid4467271  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271\charrsid10642983 
\par }\pard\plain \ltrpar\s62\qj \li709\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin709\itap0\pararsid4467271 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271\charrsid10642983 \hich\af0\dbch\af1\loch\f0 In essence, a sham is a pretence. }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4467271 \loch\af0\dbch\af1\hich\f0 \'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271\charrsid10642983 \hich\af0\dbch\af1\loch\f0  A document will be a sham when it does not evidence the true common intentio\hich\af0\dbch\af1\loch\f0 
n of the parties. They either intend to create different rights and obligations from those evidenced by the document or they do not intend to create any rights or obligations, whether of the kind evidenced by the document or at all. }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4467271 \hich\af0\dbch\af1\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs65\insrsid4467271 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4467271 \hich\af0\dbch\af0\loch\f0 [54]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid4467271 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 
It is well accepted that this doctrine applies in the context of trusts: a trust deed will be a sham if both the settlor and trustee did not actually intend to create the rights and obligations of a trust.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\super\insrsid4467271 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid9388549\charrsid10686546 Clayton v Clayton [Vaughan Road Property Trust] }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [2016] NZSC 29, [2016] 1 NZLR 551 at [113]-[114]; }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid9388549\charrsid10686546 Vervoort v Forrest }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [2016] NZCA 375, [2016] 3 NZLR 807 at [25]-[26].}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 
  Some kind of shamming intention is also required; a mere absence of objective certainty as to the settlor\rquote s intentions is not enough.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid4467271 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Clayton v Clayton }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\insrsid9388549\charrsid10686546 [2015] NZCA 30, [2015] 3 NZLR 293 at [64]-[66]; }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271   And although the focus is directed to the parties\rquote 
 intentions at the time the trust deed was effected, subsequent conduct can be taken into account if it helps indicate what was truly intended at that time.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid4467271 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Official Assignee v Wilson }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [2008] 3 NZLR 45 (CA) at [26] and [108];}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546  KA No.4 Trustee Ltd v FMA }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\insrsid9388549\charrsid10686546 [2012] NZCA 370 at [46].}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271   As Mr\~
McAnally noted, a sham is not indicated by the mere fact that a trustee is ignorant of their duties, or that a single person (whether a non-trustee or a co-trustee) has de facto control over the trust.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\super\insrsid4467271 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid9388549\charrsid10686546 Vervoort v Forrest }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [2016] NZCA 375, [2016] 3 NZLR 807 at [28].  See also }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\cs29\b\i\f0\insrsid9388549\charrsid10686546 Jessica Palmer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs67\f0\insrsid9388549\charrsid10686546 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\insrsid9388549\charrsid10686546 Dealing with the Emerging Popularity of Sham Trusts\'94 [2007] NZ Law Rev 81 at 89.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271   
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4467271 \hich\af0\dbch\af0\loch\f0 [55]\tab}I also record that Mr Hikaka }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1784380 did}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4467271  not base his submissions on the more controversial \'93emerging sham\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12012414  or \'93illusory trust\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271  doctrine}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12012414 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 .  Rather, he submitted that the following matters indicate that, from the Arorangi Trust\rquote 
s inception, Mr Webb and Mr Tauber actually intended to retain control of the assets personally, rather than create the trust:
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4467271 \hich\af0\dbch\af35\loch\f0 a)\tab}}\pard\plain \ltrpar\s60\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid4467271 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\kerning2\loch\af0\hich\af0\dbch\af35\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 \hich\af0\dbch\af35\loch\f0 The trusts were run in a cavalier manner.  Mr Webb is said to have drawn money from the trust accounts at will, including \hich\af0\dbch\af35\loch\f0 
a withdrawal of $20,000, without records and without consideration.  Trust property is said to have been disposed of similarly.  Although Mr Webb claims these payments were for services rendered to him, Mr Hikaka note}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1784380 \hich\af0\dbch\af35\loch\f0 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 \hich\af0\dbch\af35\loch\f0  that there }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1784380 \hich\af0\dbch\af35\loch\f0 wer}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4467271 \hich\af0\dbch\af35\loch\f0 e no invoices indicatin\hich\af0\dbch\af35\loch\f0 g this.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4467271 \hich\af0\dbch\af35\loch\f0 b)\tab}\hich\af0\dbch\af35\loch\f0 The lack of trust record keeping and minutes.  Mr Hikaka }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1784380 \hich\af0\dbch\af35\loch\f0 noted}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 \hich\af0\dbch\af35\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3693144 \hich\af0\dbch\af35\loch\f0 that }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4467271 \hich\af0\dbch\af35\loch\f0 no accounts, ledgers or financial statements were discovered, and that this lack of record keeping is co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3693144 \hich\af0\dbch\af35\loch\f0 nsistent}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 \hich\af0\dbch\af35\loch\f0  with personal ownership of accounts.  Mr Webb is also said to have \hich\af0\dbch\af35\loch\f0 
assumed loans and obligations in respect of the trust in a cavalier manner, without formal or clear records of these. In his evidence, however, Mr Webb said that prior to 2013 the Arorangi Trust records were kept within the Honk Group of companies.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid4467271 \hich\af0\dbch\af35\loch\f0 c)\tab}\hich\af0\dbch\af35\loch\f0 Mr Taub\hich\af0\dbch\af35\loch\f0 
er expressed a desire to retain his ability to sell the Arorangi Trust property to repay his own interests.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4467271 \hich\af0\dbch\af0\loch\f0 [56]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid4467271 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 
On any account, it is clear Mr Webb operated the Arorangi Trust in a cavalier fashion.  At times, he exercised de facto control over the assets, p
erhaps using the trust as his alter ego.  The record keeping is poor; and even if these records were maintained by the Honk Group before 2013, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10501351 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 
rust records from after this time are patchy and less than coherent.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4467271 \hich\af0\dbch\af0\loch\f0 [57]\tab}But it remains the case that the sham must go back to the time of }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9388549 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 trust deed\rquote s execution.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10501351 E}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 ven if I }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3693144 treat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271  these facts in a way most favourable to Mrs Webb, I do not consider they are sufficiently strong or cogent to warrant the extreme conclusion that Mr Webb intended the Arorangi}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549  Trust deed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271  to be a sham at the time of its execution in 2005.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid4467271 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10686546 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Official Assignee v Wilson }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [2008] 3 NZLR 45 (CA) at [77]; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Clayton v Clayton }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 
[2015] NZCA 30, [2015] 3 NZLR 293}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs68\f0\insrsid9388549\charrsid10686546  at [69].}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 
  Though the evidence causes some disquiet, it cannot be said that it is sufficient to indicate that Mr Webb (as settlor and trustee) actually intended that the Arorangi Trust would not operate as a trust at all, but would instead be a }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11805274 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3693144 pretence\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9323849 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3693144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11805274 a }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4467271 vehicle by which Mr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10501351  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 Webb could control and conceal his personal use of the trust\rquote s assets.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4467271 \hich\af0\dbch\af0\loch\f0 [58]\tab}Indeed, I agree with Mr McAnally}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9323849 \rquote 
s contention}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271  that, at least to the extent that subsequent conduct can be considered as indicating Mr\~Webb\rquote 
s intentions at the time of settlement, the bulk of the evidence indicates Mr Webb actually intended to create a trust wi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12277891 th the Arorangi Trust documents:
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid7103845 \hich\af0\dbch\af0\loch\f0 a)\tab}}\pard \ltrpar\s49\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\tx709\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid7103845 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7103845 Although the Arorangi Trust was run in a cavalier manner, it has continually been 
used to conduct business}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7103845   Since its settlement, the Arorangi Trust has continued to acquire, own and dispose of assets}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6109076 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4467271 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid7103845 \hich\af0\dbch\af0\loch\f0 b)\tab}}\pard \ltrpar\s49\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\tx709\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid12277891 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7103845 As circumstances have required, there have been periodic changes to the Trust}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid6109076 \rquote s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7103845  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6109076 b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7103845 eneficiaries}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6109076 
 and trustees.  This is consistent with an intention to create a trust.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7103845 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid6109076 \hich\af0\dbch\af0\loch\f0 c)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6109076 Mr W}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15535917 ebb}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6109076  is commercially experienced and was familiar with the use of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6109076 rust structures}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid15535917  as a way to protect assets.  The evidence does not indicate Mr Webb was seeking to deceive anyone as to the nature of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15535917 
rust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6109076  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15535917 documents, and he was not cross-examined on this basis.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6109076 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15535917 \hich\af0\dbch\af0\loch\f0 d)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15535917 Very soon after the }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9388549 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15535917 rust was settled, Mr Tauber was added as a trustee and his children were added as beneficiaries.  Mr }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10841019 Tauber}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15535917  was also added as a consultant of the trust in order to \'93give some sort of legal status to the Honk/Tauber interest in the [Arorangi property\rquote s] acquisition.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 \'94}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15535917   These actions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15535917  which I accept were done in furtherance of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 t}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15535917 rust\rquote s special relationship with the Honk Land Trust, are not consistent with Mr Webb actually intending to retain beneficial ownership of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11605690 
assets in question.  They indicate Mr Webb\rquote s legitimate business intention behind the settlement of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11605690 rust.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15535917 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11605690 \hich\af0\dbch\af0\loch\f0 [59]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid12012414 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11605690 Accordingly I do not accept Mrs Webb\rquote s submission that the Arorangi Trust was a sham.
\par }\pard\plain \ltrpar\s2\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\ai\af0\afs28\alang1025 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963\charrsid4526168 {\*\bkmkstart _Toc491170024}The Webb Family Trust{\*\bkmkend _Toc491170024}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11486963 \hich\af0\dbch\af0\loch\f0 [60]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid11486963 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 
Mr Hikaka relies on the following matters to support }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963  submission that the Webb Family Trust is a sham:
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid11486963 \hich\af0\dbch\af35\loch\f0 a)\tab}}\pard\plain \ltrpar\s60\qj \fi-708\li1417\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid11486963 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\kerning2\loch\af0\hich\af0\dbch\af35\cgrid\langnp5129\langfenp5129 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 \hich\af0\dbch\af35\loch\f0 Ms Dixon has demonstrated serious ignorance of what was required of a trustee.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid11486963 \hich\af0\dbch\af35\loch\f0 b)\tab}\hich\af0\dbch\af35\loch\f0 
Ms Dixon did not pay proper attention to the running of the trust.
\par {\listtext\pard\plain\ltrpar \s60 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang5129\langfe5129\kerning2\dbch\af35\langnp5129\insrsid11486963 \hich\af0\dbch\af35\loch\f0 c)\tab}\hich\af0\dbch\af35\loch\f0 
Broadly, the same issues in respect of Mr Webb and the Arorangi Trust apply to his role as trustee of the Webb Family Trust.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11486963 \hich\af0\dbch\af0\loch\f0 [61]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid11486963 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 
As noted above, however, Ms Dixon\rquote s naivety as to her duties as a trustee does not, in and of itself, indicate the trust was a sham.  Nor does her apparent inattention to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11605690 T}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11486963 rust\rquote s operation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11605690 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 
 lead to this conclusion.  It cannot be said that these matters, even when considered cumulatively, are sufficient to indicate that Mr Ellison (as settlor) and Mr\~Webb and Ms\~Dixon (as trustees)
 actually intended that the Webb Family Trust would not operate as a trust at all, but would instead be a vehicle by which Mr\~Webb could control and conceal his personal use of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 t}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11486963 rust\rquote s assets.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11605690 \hich\af0\dbch\af0\loch\f0 [62]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid11605690 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11605690 Accordingly, Mrs Webb\rquote s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 contention}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11605690  that the Webb Family Trust is a sham does not succeed.
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963\charrsid869041 {\*\bkmkstart _Toc491170025}The certainty of objects submission{\*\bkmkend _Toc491170025}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15160 \hich\af0\dbch\af0\loch\f0 [63]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid11486963 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15160 
Mrs Webb}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963  challenges the Webb Family Trust for lacking certainty of objects.  This submission is based on the sloppy drafting in clause 2 of trust deed.  Set out in full, the clause provides: 
\par }\pard\plain \ltrpar\s62\qj \fi-709\li1418\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin1418\itap0\pararsid11486963 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 \hich\af0\dbch\af1\loch\f0 2.\tab 
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;
\par }\pard \ltrpar\s62\qj \li2126\ri686\sb240\keepn\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin2126\itap0\pararsid11486963 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11486963 \hich\af0\dbch\af1\loch\f0 PAUL WEBB
\par }\pard \ltrpar\s62\qj \li2126\ri686\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin2126\itap0\pararsid11486963 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 
\hich\af0\dbch\af1\loch\f0 SEBASTIAN PAUL WEBB
\par \hich\af0\dbch\af1\loch\f0 BETHANY \hich\af0\dbch\af1\loch\f0 ROSEMARY WEBB
\par \hich\af0\dbch\af1\loch\f0 DISCRENCERNY BENEFICERIES [sic]
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11486963 \hich\af0\dbch\af0\loch\f0 [64]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid11486963 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 
Mr Hikaka says the reference to \'93discrencerny }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid484082 beneficiaries}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 \'94
 means the trust has no certainty of objects.  He says the term refers to an undefined class of beneficiaries and, even assuming it was meant to read \'93discretionary beneficiaries\'94
, as it appears to intend, the term is still uncertain.  This is because it is the equivalent of saying \'93the beneficiaries}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963\charrsid7609142  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 
of the trust shall be the beneficiaries of the trust\'94; such a tautology being obviously uncertain as a matter of law.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11486963 \hich\af0\dbch\af0\loch\f0 [65]\tab}
Indeed, it is correct that a valid trust must have clearly identifiable beneficiaries.  Where a class of beneficiaries is given, it is necessary to be able to say with certainty whether any individual is (or is not) a member of that class.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs52\super\insrsid11486963 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid9388549\charrsid10686546 McPhail v Doulton }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [1971] AC 424 (HL).  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963   
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11486963 \hich\af0\dbch\af0\loch\f0 [66]\tab}It seems a likely explanation for the nonsensical words}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid869041 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963  is that they }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963\charrsid5597541 were originally a placeholder in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11486963\charrsid5597541  precedent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963\charrsid5597541  which the drafters erroneously forgot}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 
 to remove.  The words have the hallmarks of an unfortunate drafting error that could }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid869041 readily}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963  be ope
n to rectification.  The settlor, Mr Ellison, however, did not give evidence at the hearing, so that remedy is not available.  To the extent the words create an ambiguity, they fall to be interpreted objectively in accordance with standard interpretation 
principles.   
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11486963 \hich\af0\dbch\af0\loch\f0 [67]\tab}Mr Hikaka\rquote s suggested reading of \'93discrencerny }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5178221 beneficiaries}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 \'94
 is not the only available interpretation, however.  Another interpretation would read the words not as an additional item in the list of beneficiaries, but as a caption-like affirmation that the three persons listed above are the \'93
discretionary beneficiaries\'94 of the Webb Family Trust.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11486963 \hich\af0\dbch\af0\loch\f0 [68]\tab}
I consider this latter interpretation to be the preferable one.  The words are objectively nonsensical, and no reasonable person would assume that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 by}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 
 them the settlor had intended to create a wholly uncertain class of beneficiaries which would immediately invalidate the trust by operation of basic equitable principles.  Mr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10501351  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11486963 Hikaka\rquote s interpretation is also less consistent with the other terms of the tru
st deed.  When these are considered, it is apparent that all beneficiaries are discretionary ones; the trust deed not specifying or creating different classes of beneficiaries.  The terms of the trust are not consistent with an interpretation which reads 
Mr Webb, Sebastian and Bethany as being, for example, fixed beneficiaries alongside a separate of class of \'93discrencerny\'94, or discretionary ones.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid11486963 \hich\af0\dbch\af0\loch\f0 [69]\tab}It follows that words \'93discrencerny }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5178221 
beneficiaries}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963 \'94 in clause 2 do not void}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549  the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963  Webb Family Trust }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid869041 
for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11486963  uncertainty of objects.
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid869041\charrsid869041 {\*\bkmkstart _Toc491170026}Conclusion as to the challenges to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1010339 T}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid869041\charrsid869041 rusts\rquote  validity{\*\bkmkend _Toc491170026}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid1010339 \hich\af0\dbch\af0\loch\f0 [70]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid869041 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1010339 
For the reasons given above, I have found that the Arorangi Trust and Webb Family Trust are not void or invalid on the grounds }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 advanced}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1010339 
 by Mrs Webb.  I also accept, that on the basis of the evidence, the Arorangi }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7021843 
property, the half interest in the adjoining Terepai Arihii property, the bank accounts in the name of the Arorangi Trust, the shares in Solar 3000 L}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752 imi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7021843 t}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7021843 d, the shares in Fleet Lease L}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752 imi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7021843 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10440752 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7021843 d, and the shares in Kuru }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752 Investments Limited are owned by one or other of these }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 t}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752 rusts.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1010339 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid10440752 \hich\af0\dbch\af0\loch\f0 [71]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752 
The consequence of these findings is that the abovementioned assets do no}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12012414 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752  form part of the matrimonial}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752 property pool.  Accordingly, they do no}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12012414 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752  fall to be divided between the parties in accordance with the Act.

\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752\charrsid10440752 {\*\bkmkstart _Toc491170027}Other property{\*\bkmkend _Toc491170027}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid10440752 \hich\af0\dbch\af0\loch\f0 [72]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid869041 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752 
Mr W}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 ebb}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752 
 made no claim to the matrimonial chattels in storage in Auckland.  I accordingly made an order on 19 May 2017 that these chattels are the separate property of Mrs Webb.  I understand that the situation in respect of most of the other household and family
 chattels has been resolved between the parties.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid10440752 \hich\af0\dbch\af0\loch\f0 [73]\tab}
The remaining chattels which Mrs Webb seeks to have classified are certain artworks, the boat and the Nissan Leaf G car.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid10440752 \hich\af0\dbch\af0\loch\f0 [74]\tab}A Cook Islands motor vehicle registration form indicates that the Nissan Leaf G car was
 transferred to the A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 rorangi }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 rust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752 
 in October 2014.  The inference to be drawn from this is that the car is no longer a matrimonial chattel belonging to Mr Webb.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid10440752 \hich\af0\dbch\af0\loch\f0 [75]\tab}There was not sufficient evidence adduce}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 d}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752  in respect of the artworks and the boat }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1079641 to enable findings or orders in respect of those chattels.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 
  I therefore make no findings or orders in respect of these chattels.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10440752 
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid869041\charrsid869041 {\*\bkmkstart _Toc491170028}The effect of Mr Webb\rquote s personal debt on the matrimonial}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9388549  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid869041\charrsid869041 property pool{\*\bkmkend _Toc491170028}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid869041 \hich\af0\dbch\af0\loch\f0 [76]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid869041 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid869041 
Mr McAna}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1079641 lly submitted that even if the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid869041 rusts are invalid, and their
 assets can properly form part of the matrimonial}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid869041 property pool, their value would be completely diminished by Mr Webb\rquote 
s debts, which are factored into the matrimonial}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid869041 property valuation by s\~20(5) and (7) of the Act.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1079641 
  In case I am wrong as to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9388549 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid869041 rusts\rquote  validity, I }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10054366 turn to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid869041 
 address this submission.
\par }\pard\plain \ltrpar\s2\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\ai\af0\afs28\alang1025 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 {\*\bkmkstart _Toc491170029}Preliminary jurisdictional issues}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009\charrsid3500685 {\*\bkmkend _Toc491170029}

\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4528009 \hich\af0\dbch\af0\loch\f0 [77]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid4528009 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 
Mr Hikaka resisted Mr McAnally\rquote s position as to s\~20 by submitting that the money Mr\~Webb owes to the New Zealand }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11894676 Inland Revenue Department }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 
is not relevant to these proceedings because it is not a \'93debt\'94 in terms of the Act.  He says that in order for the I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10362453 nland }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 R}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10362453 evenue }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 D}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10362453 epartment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 \rquote 
s claim to be an enforceable debt in the Cook Islands, there would need to be a sealed judgment from a competent New Zealand court followed by enforcem
ent proceedings in the Cook Islands.  He also says a significant component of the money owed comprises of interest and penalties, and so a High Court judge would need to be satisfied that it is proper to allow such impositions to be enforced in the Cook I
slands.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4528009 \hich\af0\dbch\af0\loch\f0 [78]\tab}It may be that the New Zealand }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10362453 
Inland Revenue Department }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 
is unable to bring tax-enforcement proceedings against Mr Webb in the Cook Islands at all, it being a well-recognised conflict-of-laws principle that domestic courts will not recognise claims by foreign states to recover taxes or enforce revenue laws.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid4528009 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10686546 \rtlch\fcs1 
\af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Government of India v Taylor }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [1955] AC 491 (HL).}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 
  But the issue here is not about the direct enforcement of foreign judgments or revenue laws}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6102998 ;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009  the issue is whether Mr Webb\rquote s foreign tax \'93debt\'94
 could be taken into account when valuing the parties\rquote  matrimonial property under s 20.  This will be discussed in some detail below.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009\charrsid937217 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4528009 \hich\af0\dbch\af0\loch\f0 [79]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 
Mr Hikaka also raised another jurisdictional issue.  He claimed the I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5252852 nland }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 R}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5252852 evenue }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4528009 D}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5252852 epartment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009  has \'93secured\'94 Mr Webb\rquote s \'93debt\'94 to the parties\rquote  former matrimonial home in Auckla
nd because it has obtained a freezing order over the property and has also lodged caveats in respect of it.  He submitted that these actions therefore make the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5252852 Inland Revenue Department}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4528009 \rquote s debt an \'93immovable\'94 situated outside of the Cook Islands, which accordingly falls outside the Act\rquote s jurisdiction.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid4528009 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab See s 7(1), which provides that the Act applies to \'93
immovables which are situated in [the Cook Islands]; and movables which are situated in [the Cook Islands] or elsewhere \'85\'94}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009   He refers to Mr Webb and Ms Dixon\rquote s evidence, which}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4528009\charrsid7091838  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 made passing reference to the existence of a freezing order against the property, and to the property\rquote 
s certificate of title.  This records two caveats: one lodged in February 2013 by the Registrar-General of Land, and another lodged by Ms Dixon in May 2016. 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4528009 \hich\af0\dbch\af0\loch\f0 [80]\tab}Notwithstanding the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11685254 debatable }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4528009 question}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11685254  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12012414 of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11685254 whether }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5928335 \'93sec}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 uring\'94 a debt against land transforms it into an \'93immovable\'94, there is no evidence that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11685254 Inland Revenue Department }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4528009 has \'93secured\'94 its claims against the Auckland home.  Freezing orders do not create a security or lien in respect of claims or debts; they simply restrain a party from disposing of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12744140 , or }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 dealing with }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 the assets covered by the order.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid4528009 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab See Sim\rquote s Court Practice at [32.1], }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 
Cretanor Maritime Co Ltd v Irish Marine Management Ltd, The Cretan Harmony}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  [1976] 1 WLR 966 (CA); }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 
Euro-National Corporation Ltd v NZI Bank Ltd }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 (1991) 4 PRNZ 365 (HC).}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 
  The position as to caveats is similar: they freeze the land register to protect existing, unregistered property rights, interests, or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009\charrsid4222506  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4528009 
securities.  They do not improve on, secure, or create new rights.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid4528009 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Butler v Fairclough }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\insrsid9388549\charrsid10686546 (1917) 23}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid6102998  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 CLR 78/84;  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 
Lombard Finance & Investments Ltd v Albert Street Ltd }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 HC Auckland CIV-2004-404-2120, 14 October 2004 at [20] }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid6102998  }}}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4528009   
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16141592 \hich\af0\dbch\af0\loch\f0 [81]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid16141592 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 Here, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6102998 there is }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16141592 no evidence as to the existing interests or securities underlying the caveats }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6102998 recorded}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 
 on the certificate of title.  Even more significantly, neither of the caveats appears to have been lodged by the I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12744140 nland }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 R}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12744140 evenue }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 D}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12744140 epartment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 .  Against that background, and without further information, there
 is simply insufficient evidence to indicate that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12744140 Inland Revenue Department}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 \rquote s claim has been \'93secured\'94 against the Auckland home.
\par }\pard\plain \ltrpar\s2\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\ai\af0\afs28\alang1025 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 {\*\bkmkstart _Toc491170030}Definitional issues surrounding s 20}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592\charrsid3500685 
{\*\bkmkend _Toc491170030}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid16141592 \hich\af0\dbch\af0\loch\f0 [82]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid16141592 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 
Turning then to assess the effect of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15415353 Inland Revenue Department}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 \rquote s claim on the mat
rimonial property pool, it is necessary to begin by outlining the relevant provisions of the Act.  Section 20(5) sets out the formula for calculating the value of matrimonial property.  Significantly, paragraph (b) provides that a spouse\rquote 
s unsecured \'93personal debts\'94 can be deducted from the matrimonial property pool to the extent those debts exceed the value of that spouse\rquote s separate property:
\par }\pard\plain \ltrpar\s62\qj \fi-709\li1429\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin1429\itap0\pararsid16141592 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 \hich\af0\dbch\af1\loch\f0 (5)\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592\charrsid2245374 
\hich\af0\dbch\af1\loch\f0 The value of the matrimonial property that may be divided between husband and wife pursuant to this Act shall b\hich\af0\dbch\af1\loch\f0 
e ascertained by deducting from the value of the matrimonial property owned by each spouse:
\par }\pard \ltrpar\s62\qj \fi-690\li2141\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin2141\itap0\pararsid16141592 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16141592\charrsid2245374 \hich\af0\dbch\af1\loch\f0 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592\charrsid2245374 \hich\af0\dbch\af1\loch\f0 
Any secured or unsecured debts (other than personal debts or debts secured wholly on separate property) owed by that spouse; and
\par }\pard \ltrpar\s62\qj \fi-1417\li2137\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin2137\itap0\pararsid16141592 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16141592 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592\charrsid2245374 \hich\af0\dbch\af1\loch\f0 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16141592\charrsid2245374 
\hich\af0\dbch\af1\loch\f0 The unsecured personal d\hich\af0\dbch\af1\loch\f0 ebts owed by that spouse to the extent that they exceed the value of any separate property of that spouse.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15883539 \hich\af0\dbch\af0\loch\f0 [83]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15883539 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 
\'93Personal debt\'94 is defined by s 20(7):
\par }\pard\plain \ltrpar\s62\qj \fi-709\li1418\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin1418\itap0\pararsid15883539 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 \hich\af0\dbch\af1\loch\f0 (7)\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539\charrsid6307172 
\hich\af0\dbch\af1\loch\f0 For the purposes of this section, 'personal debt' means a debt incurred by the husband or the wife, other \hich\af0\dbch\af1\loch\f0 than a debt incurred - 
\par }\pard \ltrpar\s62\qj \li1418\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin1418\itap0\pararsid15883539 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15883539 \hich\af0\dbch\af1\loch\f0 (a)\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539\charrsid6307172 \hich\af0\dbch\af1\loch\f0 By the husband and his wife jointly; or
\par }\pard \ltrpar\s62\qj \fi-709\li2127\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin2127\itap0\pararsid15883539 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15883539 \hich\af0\dbch\af1\loch\f0 (b)\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539\charrsid6307172 \hich\af0\dbch\af1\loch\f0 
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 \hich\af0\dbch\af1\loch\f0 (c)\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539\charrsid6307172 \hich\af0\dbch\af1\loch\f0 For the purpose of improving the matrimonial home or\hich\af0\dbch\af1\loch\f0 
 acquiring or improving or repairing family chattels; or
\par \hich\af0\dbch\af1\loch\f0 (d)\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539\charrsid6307172 \hich\af0\dbch\af1\loch\f0 
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 ma}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 \hich\af0\dbch\af1\loch\f0 rriage.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539\charrsid6307172 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15883539 \hich\af0\dbch\af0\loch\f0 [84]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15883539 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 
I will return to the mechanics of these provisions in more detail shortly, after dealing }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6102998 with }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 
the preliminary definitional issues.  At this stage, it is sufficient to record the New Zealand Court of Appeal\rquote s helpful overview of these provisions:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid15883539 \chftn {\footnote \ltrpar 
\pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10558162 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Wilson v Wilson }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 [1991] 1 NZLR 687 (CA) at 694.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 
\par }\pard\plain \ltrpar\s62\qj \li709\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin709\itap0\pararsid15883539 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 \loch\af0\dbch\af1\hich\f0 \'85\loch\f0  [L]eaving aside for the\hich\af0\dbch\af1\loch\f0 
 moment any impact of s 20(2) [relating to the spouses\hich\f0 \rquote \loch\f0 
 protected interest in the matrimonial home] and the question of separate property, the net value to be divided between the spouses is the sum of the value of the matrimonial property owned by the hus\hich\af0\dbch\af1\loch\f0 b\hich\af0\dbch\af1\loch\f0 
and, less the amount of any qualifying debts by the husband, and the value of matrimonial property owned by the wife, less the amount of any qualifying debts by the wife.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15883539 \hich\af0\dbch\af0\loch\f0 [85]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15883539 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 
The first definitional issue is whether the New Zealand }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14235997 Inland Revenue Department}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 \rquote s tax claim represents a \'93debt owed\'94 or \'93incurred\'94
 by Mr Webb, given that it is owed overseas and cannot be enforced in the Cook Islands.  A similar matter was considered by the New Zealand High Court in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15883539\charrsid1599224 Livingstone v Livingstone}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid15883539 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Livingstone v Livingstone }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\insrsid9388549\charrsid10686546 (1980) 4 MPC 129 (HC).}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539   There, the husband, who wa
s domiciled in New Zealand, owed $28,164 to Canadian revenue authorities.  However, he deliberately avoided travelling to Canada and was at pains to ensure that he kept no assets there.  Somers\~
J considered it was unlikely Canadian revenue authorities would ever recover the sum, and so disregarded it when valuing the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539\charrsid12531862 matrimonial}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539\charrsid12531862 property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 .  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15883539 \hich\af0\dbch\af0\loch\f0 [86]\tab}Although Somers\~J ultimately refused to take the Canadian tax debt into account, }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15883539\charrsid12660803 Livingstone }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 
does indicate courts are willing to countenance the inclusion of a foreign-tax debt when valuing matrimonial property, at least when there is a likelihood that the debt will be paid.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4352473 I}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15883539 t is not yet inevitable that Mr\~Webb will pay or satisfy the sum claimed by the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14235997 Inland Revenue Department}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 , }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid14235997 but }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 his situation is quite different from the husband\rquote s in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15883539\charrsid12660803 Livingstone}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15883539 .  Indeed, Mr Webb now lives in New Zealand, and he has taken steps to engage with the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4352473 Inland Revenue Department}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539  as to their claim.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15883539 \hich\af0\dbch\af0\loch\f0 [87]\tab}The learned author of Fisher on Matrimonial Property also suggests that the words \'93debt
\'94, \'93owed\'94 and \'93incurred\'94 warrant a broad interpretation:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid15883539 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid13572738 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid10686546 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546  \tab R L Fisher }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546 Fisher on Matrimonial Property }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid10686546 (2nd ed, Butterworths, Wellington, 1984) at [15.6].}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid10686546  }}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 
\par }\pard\plain \ltrpar\s62\qj \li709\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin709\itap0\pararsid15883539 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 \hich\af0\dbch\af1\loch\f0 \hich\f0 To qualify under s 20(5) a proposed deduction must constitute a \'93
\loch\f0 \hich\f0 debt\'94\loch\f0 \hich\f0 , it must be \'93\loch\f0 \hich\f0 owed by that spouse\'94\loch\f0  and, in the case of no\hich\af0\dbch\af1\loch\f0 \hich\f0 n-personal debts, it must have been \'93\loch\f0 \hich\f0 incurred\'94\loch\f0 
.  Each of these expressions is capable of more than one interpretation, but in the present context it seems probable that a debt is intended to qualify if a spouse has an existing legal liability to either pa\hich\af0\dbch\af1\loch\f0 y
\hich\af0\dbch\af1\loch\f0 \hich\f0 
 immediately or at some time in the future a sum of money either certain or capable of estimation which liability is likely to be satisfied by the debtor-spouse or is actionable with a real prospect of recovery on the part of the creditor.  \'85
\par \hich\af0\dbch\af1\loch\f0 It is even po\hich\af0\dbch\af1\loch\f0 
ssible that a debt might be deductible where, at the date of the hearing, the debt is merely contingent and not inevitable.  Thus an unresolved claim for damages against one of the spouses might be dealt with by placing an estimate upon the prospects as t
\hich\af0\dbch\af1\loch\f0 o\hich\af0\dbch\af1\loch\f0 \hich\f0  liability and quantum of damages.  \'85
\par \hich\af0\dbch\af1\loch\f0 \hich\f0 It might be conceded the \'93\loch\f0 \hich\f0 debt\'94\loch\f0 \hich\f0 , \'93\loch\f0 \hich\f0 owed\'94\loch\f0 \hich\f0  and \'93\loch\f0 \hich\f0 incurred\'94\loch\f0 \hich\f0 
 are all capable of interpretations contrary to the foregoing.  However, they must be recognised in the context of social legislation whose principal object is to \'93\hich\af0\dbch\af1\loch\f0 \hich\f0 
recognise the equal contribution of husband and wife to the marriage partnership\'94\loch\f0 \hich\f0 .  \'85\loch\f0 
 Further, it will generally be in the interests of both parties that their financial and property disputes be resolved as soon as possible.  This may justify a broad appr\hich\af0\dbch\af1\loch\f0 o\hich\af0\dbch\af1\loch\f0 
ach to the recognition and valuation of debts in a manner akin to the treatment of assets.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15883539 \hich\af0\dbch\af0\loch\f0 [88]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid15883539 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 
The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14235997 Inland Revenue Department}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 \rquote s claim against Mr\~Webb is for a significant, liquidated sum.  Mr Webb is resident in New Zealand and the }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid14235997 Inland Revenue Department }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 is in the process of enforcing its claim.  As noted, the situation is quite different from }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15883539 
Livingstone v Livingstone}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539  because there is a real likelihood that Mr\~Webb will have to pay or satisfy the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14235997 Inland Revenue Department}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid15883539 \rquote s claim}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid15883539 .  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539  I therefore consider that it is proper to recognise the claim as a \'93debt owed\'94 or \'93incurred\'94
 by Mr\~Webb.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid15883539 \hich\af0\dbch\af0\loch\f0 [89]\tab}The next issue would normally be whether the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14235997 
Inland Revenue Department }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 claim is \'93personal debt\'94 of Mr Webb\rquote s in terms of s 20(7).  The imprecise drafting of this subsection }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12012414 w}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid15883539 as the subject of significant criticism in New Zealand.  I }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6102998 query}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539  Mr McAnally\rquote s submission that Mr Webb\rquote 
s core income tax liability arising from his business ventures, totalling $4,435,466.66 (being the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14235997 core }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 tax debt before penalties and interest), }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid6102998 is not a personal debt because it }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539 was incurred \'93
for the benefit of Mr and Mrs Webb, and also for Bethany, in the course of managing the affairs of the household or bringing up the child\'94.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid15883539 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid2700978 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid2700978 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid2700978  \tab Per s 20(7)(d).  Mr\~McAnally relied on the judgment of Prichard J in }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\insrsid9388549\charrsid2700978 Anderson v Anderson }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid2700978 (1980) 3 MPC 1 (HC) which held that \'93
where income tax attaches to income used for the support of the family, it is a liability to be treated not as a personal debt but as a debt incurred for the benefit of both the parties in the course of managing the affairs of the household\'94.  }}}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539   Nevertheless, Mr\~McAnally accepts that the bulk of the debt, being $19,426,840.30, is \'93personal\'94 to Mr\~Webb.  Given this concession and the effect of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6102998 
 the application of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15883539  s 20(5) to the unusual facts of this case, as discussed below, it is unnecessary to explore the effect of s 20(7) any further.
\par }\pard\plain \ltrpar\s2\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\ai\af0\afs28\alang1025 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 {\*\bkmkstart _Toc491170031}The effect of s 20(5) on the value of the matrimonial}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6102998  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4929995 property pool}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid15811782 {\*\bkmkend _Toc491170031}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4929995\charrsid14252932 \hich\af0\dbch\af0\loch\f0 [90]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid4929995 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4929995\charrsid14252932 For}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995  convenience, I set out s 20(5) again:
\par }\pard\plain \ltrpar\s62\qj \fi-709\li1418\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin1418\itap0\pararsid4929995 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 \hich\af0\dbch\af1\loch\f0 (5)\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid2245374 
\hich\af0\dbch\af1\loch\f0 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 prop\hich\af0\dbch\af1\loch\f0 
erty owned by each spouse:
\par }\pard \ltrpar\s62\qj \fi-1417\li2126\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin2126\itap0\pararsid4929995 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4929995 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid2245374 \hich\af0\dbch\af1\loch\f0 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid2245374 
\hich\af0\dbch\af1\loch\f0 Any secured or unsecured debts (other than personal debts or debts secured wholly on separate property) owed by that spouse; and
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid2245374 \hich\af0\dbch\af1\loch\f0 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4929995\charrsid2245374 \hich\af0\dbch\af1\loch\f0 The unsecured personal debts owed by that spouse to the extent that they exceed the valu\hich\af0\dbch\af1\loch\f0 e of any separate property of that spouse.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4929995 \hich\af0\dbch\af0\loch\f0 [91]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid4929995 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 
If the Arorangi Trust and the Webb Family Trust are not trusts, and their assets do fall into the pool of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 matrimonial property, their assets are matrimonial property that is \'93owned by\'94
 Mr\~Webb.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 os}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 e}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4929995  assets}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932  will make up almost the entire pool of matrimonial property.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4929995\charrsid14252932 \hich\af0\dbch\af0\loch\f0 [92]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 
Section 20(5)(a) provides that the value of non-personal debt (i.e. relationship debt) owned by Mr Webb is to then be deducted from those (i.e. Mr\~Webb\rquote s) assets in the pool.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 If Mr\~McAnally is corr
ect that Mr\~Webb\rquote s core tax liability is non-personal debt, then its value of $4,435,466.66 will need to be deducted from Mr\~Webb\rquote s matrimonial property.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4929995\charrsid14252932 \hich\af0\dbch\af0\loch\f0 [93]\tab}As far as Mr Webb\rquote s personal debts go,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4929995  being the $19}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 426}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 840.30 tax debt, }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 s\~20(5)(b) provides that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 this debt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6102998 is then to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932  be deducted from the matrimonial property owned by him, but only to the extent that those debts exceed the value of Mr Webb\rquote s separate property.  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4929995 \hich\af0\dbch\af0\loch\f0 [94]\tab}M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 r Webb }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4929995 gave evidence that he }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 has very little }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 separate property to speak of, being only a TAG H}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid14235997 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 uer watch he received as an inheritance, worth around $25,000. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4861497  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 
This means the $19,426,840.30 personal debt falls to be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 almost completely }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 deducted from}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995  the}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932  matrimonial property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995  belonging to him}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 .  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4929995 Given Mr\~Hikaka\rquote s highest estimated value of this }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 matrimonial property is $8,092,111.41, the deduction of Mr Webb\rquote s personal debts from this }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10178100 amount }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995 would }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4929995\charrsid14252932 completely deplete the pool of matrimonial property available for division. 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid10178100\charrsid14252932 \hich\af0\dbch\af0\loch\f0 [95]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid10178100 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100\charrsid14252932 As Mr McAnally acknowledged, the effect of s 20(5)(b) in this present case is
, at least at first blush, \'93surprising\'94.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs20\insrsid10178100\charrsid14252932   }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 But as the New Zealand Court of Appeal has acknowledged, the provision exists as a \'93
sensible and straightforward\'94 means of protecting creditors:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid10178100 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid2700978 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid2700978 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid2700978  \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid2700978 Wilson v Wilson }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\insrsid9388549\charrsid2700978 [1991] 1 NZLR 687 (CA) at 694-695.}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 
\par }\pard\plain \ltrpar\s62\qj \li709\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin709\itap0\pararsid10178100 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 \hich\af0\dbch\af1\loch\f0 [Section] 20(5)(b) provides in a sensible and straightforward way fo
\hich\af0\dbch\af1\loch\f0 
r the protection of creditors in arriving at the value of the matrimonial property owned by that spouse. Any separate property of a spouse is available to meet the unsecured personal debts of that spouse. If and to the extent that there is a shortfall tho
\hich\af0\dbch\af1\loch\f0 s\hich\af0\dbch\af1\loch\f0 
e debts are deductible against matrimonial property owned by that spouse, so that it, too, is available for the creditors. But, if there is still a shortfall no further deduction is allowed under s 20(5), and the other spouse is to that extent protected f
\hich\af0\dbch\af1\loch\f0 r\hich\af0\dbch\af1\loch\f0 om the creditors.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid10178100 \hich\af0\dbch\af0\loch\f0 [96]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid10178100 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 
It therefore follows that, even if the \'93trust\'94 assets }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6102998 were to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 form part of the matrimonial property pool, Mr Webb\rquote 
s debts completely diminish the matrimonial property available for division.
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4861497\charrsid2706801 {\*\bkmkstart _Toc491170032}Separate property}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf6\insrsid6102998 {\*\bkmkend _Toc491170032} }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4861497\charrsid2706801 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4861497 \hich\af0\dbch\af0\loch\f0 [97]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb240\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid4861497 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4861497 Mrs Webb\rquote 
s uncontested evidence is that her separate property comprises:
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid6102998 \hich\af0\dbch\af0\loch\f0 a)\tab}}\pard \ltrpar\s49\qj \fi-708\li1417\ri0\sb240\sl360\slmult1\widctlpar
\tx709\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid6102998 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6102998 The two ASB bank accounts in Mrs Webb\rquote s name;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid6102998 \hich\af0\dbch\af0\loch\f0 b)\tab}The ASB term deposit accounts in Mrs Webb\rquote s name at separation;
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid6102998 \hich\af0\dbch\af0\loch\f0 c)\tab}Mrs Webb\rquote s Fisher Funds retirement savings; and 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid6102998 \hich\af0\dbch\af0\loch\f0 d)\tab}Mrs Webb\rquote s jewellery.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4861497 \hich\af0\dbch\af0\loch\f0 [98]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb240\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid4861497 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4861497 I conclude that the above described items are the separate property of Mrs Webb.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid4861497 \hich\af0\dbch\af0\loch\f0 [99]\tab}Mr Webb claimed little or no separate property, beyond }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6102998 perhaps the TAG Heuer }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4861497 watch}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6102998 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4861497  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6102998  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4861497 I make no determination as to any separate property of Mr Webb.
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100\charrsid10178100 {\*\bkmkstart _Toc491170033}Maintenance{\*\bkmkend _Toc491170033}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid10178100 \hich\af0\dbch\af0\loch\f0 [100]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid10178100 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 
Section 548 of the Cook Islands Act 1915 empowers the court to make maintenance orders against a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3614875 father}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 
 in favour of his child where the court is satisfied that the father has failed or intends to fail to provide that child with adequate maintenance.
\par }\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10178100 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs69\b\fs22\insrsid10178100\charrsid7959884 \tab 548}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs70\b\fs22\insrsid10178100\charrsid7959884 \~\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs22\insrsid10178100\charrsid7959884 Maintenance order against father in favour of child
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\lang5129\langfe5129\dbch\af0\langnp5129\insrsid10178100\charrsid10178100 \hich\af0\dbch\af0\loch\f0 (1)\tab}}\pard \ltrpar\s49\qj \fi-709\li1418\ri662\sb360\sl276\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl3\adjustright\rin662\lin1418\itap0\pararsid10178100 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\insrsid10178100\charrsid10178100 
The High Court may make a maintenance order against the father of any child in favour of that child if the Court is satisfied that the father has failed or intends to fail to provide that child with adequate maintenance.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \fs22\lang5129\langfe5129\dbch\af0\langnp5129\insrsid10178100\charrsid10178100 \hich\af0\dbch\af0\loch\f0 (2)\tab}When the father and child 
are living apart from each other, and the Court is satisfied that there is reasonable cause for the child continuing so to live apart from the father, the father shall not be deemed to have made provision for the adequate maintenance of the child merely b
y reason of the fact that he is ready and willing to support the child if and so long as the child lives with him.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid10178100 \hich\af0\dbch\af0\loch\f0 [101]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\keepn\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid6166211 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 Section 550 of th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6102998 at Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10178100  provides for maintenance orders in respect of a wife, in similar terms:
\par }\pard\plain \ltrpar\s62\qj \li709\ri686\sb240\keepn\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin709\itap0\pararsid10178100 \rtlch\fcs1 \af0\afs20\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe1025\kerning2\loch\af0\hich\af0\dbch\af1\cgrid\langnp5129\langfenp1025 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs69\b\insrsid10178100\charrsid2035277 \hich\af0\dbch\af1\loch\f0 550}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs69\b\insrsid7959884 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid10178100\charrsid2035277 \hich\af0\dbch\af1\loch\f0 Maintenance order against husband in \hich\af0\dbch\af1\loch\f0 favour of wife
\par }\pard \ltrpar\s62\qj \fi-709\li1418\ri686\sb240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin1418\itap0\pararsid10178100 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs69\insrsid10178100 \hich\af0\dbch\af1\loch\f0 (1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs70\insrsid10178100 \~\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 \hich\af0\dbch\af1\loch\f0 
The High Court may make a maintenance order against a husband in favour of his wife if the Court is satisfied that the husband has failed or intends to fail to provide his wife with adequate maintenance.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs69\insrsid10178100 \hich\af0\dbch\af1\loch\f0 (2)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs70\insrsid10178100 \~\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 \hich\af0\dbch\af1\loch\f0 Unless the Court is satisfi
\hich\af0\dbch\af1\loch\f0 ed that the wife is a destitute person, no maintenance order shall be made against the husband if it is proved that he is not of sufficient ability to contribute to her maintenance.
\par }\pard \ltrpar\s62\qj \fi-709\li1418\ri686\sb240\sa240\widctlpar\tx1418\tx2126\tx2835\tx3544\tx4253\tx4961\tx5670\tx6379\tx7088\wrapdefault\hyphpar0\aspalpha\aspnum\faauto\adjustright\rin686\lin1418\itap0\pararsid8877389 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs69\insrsid10178100 \hich\af0\dbch\af1\loch\f0 (3)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs70\insrsid10178100 \~\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10178100 \hich\af0\dbch\af1\loch\f0 
When the husband and wife are living apart from one another and the w\hich\af0\dbch\af1\loch\f0 
ife has, in the opinion of the Court, reasonable cause for refusing or failing to live with her husband, the husband shall not be deemed to have provided her with adequate maintenance merely by reason of the fact that he is ready and willing to support he
\hich\af0\dbch\af1\loch\f0 r\hich\af0\dbch\af1\loch\f0  if and so long as she lives with him.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid14572846 \hich\af0\dbch\af0\loch\f0 [102]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb240\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid9526130 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14572846 
Maintenance in respect of B}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11551832 ethany}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14572846  at the rate of $1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11551832 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14572846 
000 per calendar month seems to be agreed.  However}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11551832 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14572846  I note that despite his offer to pay maintenance for B}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11551832 
ethany,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14572846  Mr Webb is seriously in arrears with this maintenance and also with maintenance previously ordered by the Court in respect of Mrs Webb.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid8877389 \hich\af0\dbch\af0\loch\f0 [103]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb360\sl360\slmult1\widctlpar
\jclisttab\tx360\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid8877389 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8877389 Mrs\~
Webb has given unchallenged budgetary evidence that her current monthly expenses equate to $5,300.63.  At her current rate of take-home pay, she falls far short of me
eting this budget.  She seeks monthly maintenance of $1,272.47 in respect of herself (this being the level of shortfall), }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3614875 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8877389 n }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3614875 addition to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8877389 $1,000 in respect of Bethany.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid8877389 \hich\af0\dbch\af0\loch\f0 [104]\tab}Mr\~Webb, however, says it is unrealistic to expect him to maintain the Arorangi Prope
rty via a maintenance order when this property is disproportionate to Mrs\~Webb\rquote s and Bethany\rquote s needs.  There may be some merit in this point.  
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid8877389 \hich\af0\dbch\af0\loch\f0 [105]\tab}Mr\~
Webb also says he has limited income of $2,000 to $3,000 per month, and that this should be considered when assessing the level of maintenance}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3614875 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8877389 
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid13506706 \hich\af0\dbch\af0\loch\f0 [106]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb240\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid13506706 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13506706 I propose to make order}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid215223 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13506706  for the maintenance of Mrs Webb }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid215223 and Bethany }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13506706 
but I consider the parties should first have the opportunity to consider this judgment and its impact, and to confer in order to reach agreement regarding the amount of Mrs Webb\rquote 
s maintenance.  Counsel should present to the Court either a joint memorandum, as they were able to do regarding custody and access for Bethany, or file short further written submissions.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid13506706 \hich\af0\dbch\af0\loch\f0 [107]\tab}Any such memorandum or further submissions
 must be filed within 21 days of the date of this judgment.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid13506706 \hich\af0\dbch\af0\loch\f0 [108]\tab}Counsel should also advise the current amount of indebtedness of Mr Webb in respect of:

\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid13506706 \hich\af0\dbch\af0\loch\f0 a)\tab}}\pard \ltrpar\s49\qj \fi-708\li1417\ri0\sb240\sl360\slmult1\widctlpar
\tx709\jclisttab\tx1417\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin1417\itap0\pararsid13506706 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13506706 Bethany\rquote s maintenance at the rate of $1,000 per calendar month; and
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid13506706 \hich\af0\dbch\af0\loch\f0 b)\tab}Mrs Webb\rquote s maintenance pursuant to previous Court orders.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid13506706 \hich\af0\dbch\af0\loch\f0 [109]\tab}}\pard \ltrpar\s49\qj \li0\ri0\sb240\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid13506706 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13506706 To facilitate the parties\rquote 
 endeavours to agree an appropriate arrangement regarding maintenance, the current interim orders of the Court which are in force until further order of the Court, for occupancy by Mrs Webb and Bethany of the Aro
rangi property, for restraint on dealings with the Arorangi property and for non-molestation in favour of Mrs Webb, shall remain in force until maintenance orders are made in respect of Bethany and Mrs Webb.  At that point I shall also give further attent
ion to these interim orders.  
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10306509\charrsid9654093 {\*\bkmkstart _Toc491170034}Conclusion{\*\bkmkend _Toc491170034}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid800297 \hich\af0\dbch\af0\loch\f0 [110]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb240\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid2700978 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid800297 
The conclusions I have reached, notwithstanding the admirably courageous and competent advocacy of Mr Hikaka, assisted by Mr Marshall, will no doubt be disappointing for Mrs Webb.  Although the evidence presented gi
ves rise to misgivings about the way Mr Webb has managed his financial affairs, suspicions or general perceptions of unfairness are not grounds to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7959884 set }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid800297 
aside properly and validly created trusts.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid800297 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid9775713 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs52\f0\super\insrsid9388549\charrsid2700978 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid2700978 \tab Echoing the comments of Asher\~J in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid2700978 
Official Assignee v Sanctuary Propvest Ltd }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid2700978 (2009) 2 NZTR 19-017 (HC) at [60].}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid800297   Despite the call for \'93worldly realism\'94
 impressed on me by Mr\~Hikaka,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\super\insrsid800297 \chftn {\footnote \ltrpar \pard\plain \ltrpar\s51\qj \fi-426\li426\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid800297 
\rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs20\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs52\f0\super\insrsid9388549\charrsid2700978 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid2700978 
\tab Citing }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\insrsid9388549\charrsid2700978 Clayton v Clayton [Vaughan Road Property Trust] }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid9388549\charrsid2700978 [2016] NZSC 29, [2016] 1 NZLR 551 at [79].}}}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid800297  it would take legislative intervention relating to trusts or the Cook Island\rquote s matrimonial}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7959884  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid800297 
property regime to achieve the results sought by Mrs Webb in this case.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2700978 
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7944138\charrsid9654093 {\*\bkmkstart _Toc491170035}Result{\*\bkmkend _Toc491170035}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid7944138 \hich\af0\dbch\af0\loch\f0 [111]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb240\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid7944138 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7944138 Mrs Webb\rquote 
s application for matrimonial property orders is dismissed.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid7959884 \hich\af0\dbch\af0\loch\f0 [112]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7959884 I order that the property listed in }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8587559 [97}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7959884\charrsid2629709 ] }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7959884 is the separate property of Mrs Webb.
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid7944138 \hich\af0\dbch\af0\loch\f0 [113]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7944138 
Issues of maintenance will be determined pursuant to the process outlined above in paragraphs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7944138\charrsid2629709  [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8587559 106}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid7944138\charrsid2629709 ] to [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7959884\charrsid2629709 10}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8587559 8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7944138\charrsid2629709 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2629709 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7944138 
\par }\pard\plain \ltrpar\s1\qj \li0\ri0\sb240\sa60\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid13329555 \rtlch\fcs1 \ab\af0\afs32\alang1025 \ltrch\fcs0 
\b\fs24\lang2057\langfe5129\kerning32\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9654093\charrsid9654093 {\*\bkmkstart _Toc491170036}Costs{\*\bkmkend _Toc491170036}
\par {\listtext\pard\plain\ltrpar \s49 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang5129\langfe5129\dbch\af0\langnp5129\insrsid9654093 \hich\af0\dbch\af0\loch\f0 [114]\tab}}\pard\plain \ltrpar\s49\qj \li0\ri0\sb240\sl360\slmult1\widctlpar
\tx709\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin0\itap0\pararsid9654093 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe5129\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9654093 
My preliminary view is that in all the circumstances of this 
case no costs award should be made and that costs should lie as they fall.  I note the numerous interlocutory applications on which costs have been reserved and on which Mrs Webb would be entitled to costs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7959884 
.  If the parties wish to pu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9654093 rs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7959884 u}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9654093 e the matter of costs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7959884 ,}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9654093  memoranda must be filed within 21 days.
\par }\pard \ltrpar\s49\qj \li0\ri0\sb240\sl360\slmult1\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid279433 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs32\insrsid279433\charrsid8587559 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid279433 
\par }\pard \ltrpar\s49\qr \li0\ri0\sl276\slmult1\widctlpar\tx709\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9526130 {\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \insrsid7700381 \tab \tab \tab \tab \tab \tab \tab \tab \tab \tab }{
\rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \ul\insrsid7700381 \tab \tab \tab 
\par }\pard\plain \ltrpar\qr \li0\ri0\sl480\slmult1\widctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid9526130 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f50\fs24\lang2057\langfe5129\cgrid\langnp2057\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\insrsid13713697 \tab \tab \tab \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid13713697\charrsid15498534 Judith Potter, J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid14312889\charrsid9526130 
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