Adelle and Justin, who are married, live in Christchurch. They are New Zealand residents for tax purposes. In 2010 they set up a (discretionary) trust with an initial amount (settlement) of $100. The trust derives income from its investments in New Zealand and overseas. Since the trust was set up it has been liable to tax in New Zealand on all its trustee income. At all times since the trust was established, the trustees (Adelle, Justin and their lawyer) have made sure that tax on the trusts income has always been paid and paid on time. The beneficiaries of the trust are Adelle; Justin; their three children: Nicole, Anne (who was adopted), and Fred; the Adelle and Justin Partnership and Peter Smith. At 31 March 2018 Adelle and Justins three children were aged as follows: Nicole 15 years old, Anne 14 years old and Fred 13 years old. Fred is non-resident for tax purposes, living in Hong Kong with Adelles former husband, Brad. Peter Smith lives next door. He is not related to Adelle or Justin. However, as he is from a disadvantaged family, they have included him as a beneficiary in order to provide him with some assistance with his future career. Peter enjoys competitive cycling and in late 2017 won the New Zealand National under-15 Cycling title. Peter Smith was aged 14 years old at 31 March 2018. Adelle and Justin are the only partners in the Adelle and Justin Partnership. Income derived by the partnership is divided 60% to Adelle and 40% to Justin, based on their initial capital contributions. The balance date of the trust is 31 March. The trustees filed the tax return for the year ended 31 March 2018 on 17 November 2018. The trust derived total income for the year ended 31 March 2018 of $40,000. The following payments have been made from the trust: (i) On 2 November 2017, $600 was paid to Anne. (ii) In late February 2018, Peter competed at the Australasian Cycling Championships in Perth, Australia. In that month the trust paid for his costs of competing accommodation, registration fee and air travel. The total amount paid by the trust was $2,800. (iii) On 12 March 2018, $10,000 was paid to the Adelle and Justin Partnership. (iv) On 7 July 2018, $1,000 was paid to Nicole. (v) In 28 July 2018, Fred was paid $4,200. (vi) In 6 October 2018, Anne was paid a further $500. (vii) On 25 November 2018, Anne was paid a further $2,500. The balance, if any, was accumulated by the trust. REQUIRED: What are the tax implications (if any) of the payments made, as indicated above, for each of: (a) The trust (b) Nicole (c) Anne (d) Peter Smith (e) Fred (f) Justin