Cross v Commissioner of Inland Revenue - [1991] 3 NZLR 1

Revenue — Estate and gift duty — Passing of property of deceased for purposes of s 7 of Estate and Gift Duties Act — Time of passing — To whom property passes — Whether Matrimonial Property Act claimant had beneficial interest in deceased's property at date of death — Whether right to bring claim under Matrimonial Property Act a contingency under s 26 of Estate and Gift Duties Act — Estate and Gift Duties Act 1968, ss 7(1) and 26.

Revenue — Estate and gift duty — Husband and wife — Matrimonial property — Dutiable estate — Whether awards made in favour of widow under s 5 of the Matrimonial Property Act 1963 should be deducted from the final balance of the deceased husband's estate before estate duty is assessed — Matrimonial Property Act 1976, s 57 - Estate and Gift Duties Act 1968, ss 7(1) and 26.