B v X - [2011] 2 NZLR 405

Family law — Child support — Departure from formula assessment — Whether departure order from formula assessment can be retrospective — Criteria to be applied — "Income” of each parent — Whether drawings and repayments derived from trust were income to be taken into account — Child Support Act 1991, ss 104, 105, 106, 108 and 118.

Family law — Family Court — Jurisdiction when making orders relating to child support — Whether Family Court has jurisdiction to determine whether trust a sham.

Trusts and trustees law — Sham trusts — Settlor vested trust property in himself as trustee — Trustee also one of discretionary beneficiaries — Whether trust deed sham or fraud — Whether in fact there were fiduciary obligations on trustee — Whether purported trustee in reality trustee.