Commissioner of Inland Revenue v Ashton and Wheelans - [1974] 2 NZLR 321

Income tax — Interpretation — Taxpayers diverting income to family trusts — Motive of taxpayer in creating transaction irrelevant — Documents or transactions annihilated are not confined to those to which taxpayer is a party but extend to those procured by or made with the connivance of taxpayer — Land and Income Tax Act 1954, s 108.