Walker v Walker - [2002] 1 NZLR 155

Matrimonial property — Debts — Income tax liability — Whether personal or non-personal debt — Whether husband able to deduct tax liability from current account credits comprising matrimonial property — Matrimonial Property Act 1976, s 20.

Matrimonial property — Valuation of property — Value of property allegedly altered during Court proceedings — Whether fresh evidence as to value permissible — Whether notional liquidation approach with 25 per cent discount appropriate — Whether unequal sharing appropriate — Matrimonial Property Act 1976, ss 9(4), 15 and 39(4).