Dunn v Commissioner of Inland Revenue - [1975] 1 NZLR 465

Income tax — Settlements and transfer of assets and income — Husband creating trust to provide for such maintenance and accommodation as settlor might be legally bound to provide for his former wife and child under any agreement or Court order — Parties were divorced and Court order for maintenance had been made — Income of trust not deemed to be derived by husband — Land and Income Tax 1954, s 92.