Commissioner of New Zealand Police v Jiang - [2021] 2 NZLR 272

Criminal procedure — Criminal proceeds — Whether trust property subject assets forfeiture order — Tax evasion by respondent was significant criminal activity — Whether respondent had interest in trust property amenable to a profit forfeiture order — Whether respondent had effective control over property — Whether trust property tainted property — Whether property acquired through significant criminal activity — “Effective control” — “Tainted property” — “Interest in property” — Criminal Proceeds (Recovery) Act 2009 ss 5 and 58.

Trusts and trustees — Whether trust property subject assets forfeiture order — Tax evasion by respondent was significant criminal activity — Whether respondent had interest in trust property amenable to a profit forfeiture order — Whether respondent had effective control over property — Whether trust property tainted property — Whether property acquired through significant criminal activity — “Effective control” — “Tainted property” — “Interest in property” — Criminal Proceeds (Recovery) Act 2009 ss 5 and 58.