Burt and Another v Commissioner of Inland Revenue - [1960] NZLR 17

Revenue — Estate duty — Superannuation scheme — Contributions by employer only — Benefit, on death of employee before reaching retirement age, payable by trustees of superannuation fund in their absolute and unfettered discretion" for the benefit of any one or more of deceased employee-member's dependants — Such benefits, paid by trustees of fund to son and daughter of employee on his death before retirement, not forming part of deceased's dutiable estate — Such moneys not provided by the deceased" — Estate and Gift Duties Act 1955, s. 5 (1) (a) (g).