Commissioner of Inland Revenue v Burt and Another - [1960] NZLR 837

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