all subscribed australian cases sources2012-10!26!11-57
TRANSCRIPT
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1 of 10 DOCUMENTS: CaseBase Cases
Registrar of Titles v Crowle
(1947) 75 CLR 191; [1947] ALR 362; (1947) 21 ALJR 208; BC4700400
Court: HCA
Judges: Latham CJ, Rich, Dixon and McTiernan JJ
Judgment Date: 23/6/1947
Catchwords & Digest
Real property -- Land registration -- Error in register -- Faulty construction of land settlement
Appeal against order and declarations made by Supreme Court of Queensland.
Settlement of land made to life tenant and children.
Settlor died and trustee applied to bring land under (QLD) Real Property Act 1861.
Master of Titles construed application as bargain and sale, vesting fee simple in trustee.
Trustee transferred interest to life tenant who mortgaged land.Life tenant became insolvent.
Children brought action as remaindermen.Order made that register book be rectified to show life tenant entitled to life estate.
Declaration made that children entitled in remainder and registered life tenant bound to indemnify them
against encumbrances.
Indemnity not given and some children parted with their interest in land.
Registrar appealed against recovery from Assurance Fund of amount required to clear mortgage.Whether children entitled to recover indemnity.
Held: Appeal dismissed.
Children, as remaindermen, entitled to recover present value of portion which passed to trustee.
Children also entitled to recover benefit of indemnity to full amount of mortgage.
Fact that some children had parted with interests since right to indemnity arose immaterial since right toindemnity was compensation for loss of interest.
Litigation History
Annotations: All Cases Sort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
AffirmedFinucane v Registrar of Titles
(No2)[1947] St R Qd 26 QSC 21/10/1946
Cases referring to this case
Annotations: All CasesSort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
CitedSixty-Fourth Throne Pty Ltd v
Macquarie Bank
(1996) 130 FLR 411; (1996)
14 ACLC 670; (1996) V
ConvR 54-546; BC9600719
VSC15/3/19
96
Cited Titles, Registrar of v Keddell (1993) Q ConvR 54-455 QCA25/10/1
993
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Distinguishe
d/ Followed/
Cited
Registrar-General v Behn[1980] 1 NSWLR 589;
(1980) NSW ConvR 55-002
NSW
CA
23/6/19
80
Cases considered by this case
Annotations: All Cases Sort by: Judgment Date (Latest First)Annotation Case Name Citations Court Date Signal
Followed Spencer v Registrar of Titles [1908] AC 235 UKPC 24/1/1908
Legislation considered by this case
Legislation Name & Jurisdiction Provisions
Real Property Act 1861 (Qld) s 126, s 127, s 128, s 44
Real Property Act 1877 (Qld) s 29
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2 of 10 DOCUMENTS: CaseBase Cases
Ham, In re; Templeton v Ham (No 2)
[1939] VLR 19; [1939] ALR 19
Court: VSC
Judges: Gavan Duffy J
Judgment Date: 24/10/1938
Cases considered by this case
Annotations: All Cases Sort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
Applied Etches v Etches (1856) 3 Drew 441 - 31/1/1856
Words & Phrases
to such children & the issue of any children predeceasing life tenant -- until the youngest of the said
children shall attain the age of 21 yrs
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3 of 10 DOCUMENTS: CaseBase Cases
Austin v Abigail
(1933) 49 CLR 177; (1933) 7 ALJR 95; [1933] HCA 24; BC3390115
Court: HCA
Judges: Rich, Starke, Dixon, Evatt and McTiernan, JJ
Judgment Date: 11/5/1933
Catchwords & Digest
Succession -- Intestacy -- Life tenant -- Revocation of gift
Appeal against decision of New South Wales Supreme Court no part of estate of testator passed on
intestacy.
By his will testator made gift to his wife, his wife's sister and his son as life tenants in equal shares.
Will provided that after death of wife and wife's sister interest payable to each of them to be paid to
children of testator's son.
By his codicil testator revoked gift to son but made no provision in its place.
Revocation of gift to son did not operate to augment shares given to wife and wife's sister because of
operation of (NSW) Conveyancing Act 1919 s 36B.
Appeal dismissed.
Cases referring to this case
Annotations: All CasesSort by: Judgment Date (Latest First)Annotation Case Name Citations Court Date Signal
Cited AAT Case V4 (1987) 88 ATC 123AAT
A
11/12/1
987
Applied Bennett, In re v Bennett [1975] Tas SR 1TASS
C
3/2/197
5
ApprovedHowes (decd), Re; Quinton v
Howes[1971] 2 NSWLR 387
NSW
SC
25/10/1
971
Cases considered by this case
Annotations: All Cases Sort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
Cited Tompkins v Simmons
(1931) 44 CLR 546;
(1931) 5 ALJR 39;[1931] HCA 8;BC3190101
HCA 1/4/1931
Cited Buckley's Trusts, In re (1883) 22 Ch D 583EWHCC
h19/1/1883
Legislation considered by this case
Legislation Name & Jurisdiction Provisions
Conveyancing Act 1919 (NSW) s 36B
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Trustee Act 1925 (NSW) s 43
Words & Phrases
realise the whole estate
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4 of 10 DOCUMENTS: CaseBase Cases
Executor Trustee & Agency Co of SA Ltd v Federal Commissioner of Taxation
(1932) 48 CLR 26; [1933] ALR 113; (1932) 6 ALJR 144b; (1932) 2 ATD 35; BC3200057
Court: HCA
Judges: Gavan Duffy CJ, Rich, Starke, Dixon, Evatt and McTiernan JJ
Judgment Date: 4/8/1932
Catchwords & Digest
Taxation and revenue -- Assessment of income -- Trustees and taxation -- Beneficiary presently
entitled to income
Appeal against decision of Board of Review.
Taxpayer was trustee of estate.
Deceased bequeathed property to trustees to stand possessed of six equal parts for named persons for life
with remainder for named persons subject to various conditions.
Three tenants for life died.
Three shares vested in interest, although period for distribution of corpus not yet arrived.Estate included freehold hotel.
Prospective tenant offered premium and weekly rental.
Trustee applied to Supreme Court for power to accept offer, notwithstanding that it involved taking
premium.
Court authorised trustee but directed premium be treated as rent.Trustee did not pay any of premium to beneficiaries or include sum in assessable income for year.
Commissioner of Taxation apportioned sum and treated it as properly payable to beneficiaries during that
year.
Commissioner assessed trustees for balance of sum.
Trustee did not carry on a business and was not a taxpayer in any previous year.Whether 'presently entitled and actual receipt thereof' in the (CTH) Income Tax Assessment Act 1922 s
31(b), 'and' should be read as 'or'.
Whether appellant trustee assessable and chargeable with tax in respect of sum or any, part of sum.
Whether premium was income.
Whether, if appellant liable for tax, tax should be rate applicable to average taxable income over preceding
five years.
Held, answering questions to case stated:
(i) (Per Rich, Dixon and McTiernan JJ): Semble, in the phrase 'presently entitled and actual receipt thereof'in the (CTH) Income Tax Assessment Act 1922 s 31(b), the word 'and' should be read as 'or'.
(ii) (Evatt J Dissenting): When a trustee received certain income upon trust, partly for one set of
beneficiaries who were presently entitled thereto and partly for another set who were contingently entitled
thereto, the taxpayer could only be assessed in respect of that part to which no beneficiary was presently
entitled.
(iii) (Per Rich, Dixon and McTiernan JJ): A premium was taken upon the grant of a lease by trustees of an
estate, a share in which was held upon trusts limited in succession to tenant for life and remainderman.
(iv) The premium was apportionable over the duration of the lease and the life tenant could not be said tobe presently entitled to it.
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Cases referring to this case
Annotations: All CasesSort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
Considered
Leighton v Commissioner of
Taxation
(2010) 80 ATR 567; [2010]
FCA 1086; BC201007337 FCA
6/10/20
10
CitedCP1 Ltd and Commissioner of
State Revenue, Re
(2010) 78 ATR 401; [2010]
VCAT 34
VCA
T
14/1/20
10
ConsideredLend Lease Custodian Pty Ltd v
Deputy Commissioner of Taxation
2007 ATC 4041; (2006) 65
ATR 455; [2006] FCA 1790;
BC200610929
FCA21/12/2
006
Distinguishe
d
Trust Co of Australia Ltd v
Commissioner of State Revenue
(2003) 197 ALR 297;
(2003) 77 ALJR 1019;
(2003) 24(8) Leg Rep 11;
2003 ATC 4427; (2003) 52
ATR 665; [2003] HCA 23;
BC200301934
HCA1/5/200
3
Cited/
Distinguished
Zeta Force Pty Ltd vCommissioner of Taxation (Cth)
(1998) 84 FCR 70; (1998)
98 ATC 4681; (1998) 39ATR 277; BC9802681
FCA 29/6/1998
Cited AAT Case 47/95; No 10,331(1995) 95 ATC 404; (1995)
31 ATR 1146
AAT
A
2/8/199
5
Cited Burke v Gillett & Torney
[1994] ANZ ConvR 542;
(1994) V ConvR 54-507;
BC9401174
VSC14/7/19
94
ConsideredNational Australia Bank Ltd v
Federal Commissioner of Taxation
(1994) 29(1) AustLawyer49f; (1993) 46 FCR 252;
(1993) 123 ALR 349;
(1993) 93 ATC 4914; (1993)
26 ATR 503; BC9305113
FCA4/11/19
93
Cited
Melbourne City Corp v
Commissioner of Land Tax (Vic)
(1991) 91 ATC 5043; (1991)
22 ATR 805; BC9100577 VSC
5/12/19
91
Cited/
Applied
Taxation, Federal Commissioner
of v Harmer
(1990) 24 FCR 237; (1990)
94 ALR 541; (1990) 90 ATC4672; (1990) 21 ATR 623
FCA25/7/19
90
Cited AAT Case 4645; AAT Case V150(1988) 88 ATC 948; (1988)
19 ATR 3940
AAT
A
27/9/19
88
Cited Taxation Case M18 (1980) 80 ATC 103 TBR 21/3/19
80
Cited Taxation Case B24 (1970) 70 ATC 111 TBR 7/5/197
0
ConsideredTaylor v Federal Commissioner of
Taxation
(1970) 119 CLR 444; (1970)44 ALJR 148; (1970) 70
ATC 4026; (1970) 1 ATR
582; BC7000170
HCA8/4/197
0
Referred to Case 63 (1954) 4 CTBR(NS) Case63CTB
R
22/3/19
54
Cited Taxes, Commissioner of v Luttrell(1949) 4 AITR 310; [1949]
NZLR 823
NZC
A
30/5/19
49
Referred to Federal Commissioner of Taxation
v Whiting
(1943) 68 CLR 199; [1943]
ALR 186; (1943) 17 ALJR
39; (1943) 2 AITR 421;
(1943) 7 ATD 179;
HCA 19/3/19
43
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BC4300033
CitedResch v Federal Commissioner of
Taxation
(1942) 66 CLR 198; [1942]ALR 73; (1942) 15 ALJR
359; (1942) 2 AITR 231;
(1942) 6 ATD 203;
BC4200003
HCA4/2/194
2
Journal articles referring to this case
Article Name Citations Signal
Formulating a Taxpayer's Charter of Rights: Setting the Ground Rules (1996) 25 ATRev 97
Cases considered by this case
Annotations: All Cases Sort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
ConsideredHowey v FederalCommissioner of Taxation
(1930) 44 CLR 289;
[1931] ALR 7; (1930) 4ALJR 307a; (1930) 1
ATD 139; BC3000003
HCA 8/12/1930
ConsideredFederal Commissioner of
Taxation v Higgins
(1930) 44 CLR 297;
(1930) 4 ALJR 340;
BC3090113
HCA 3/12/1930
ConsideredGolden Horseshoe Estates
Company Ltd v R[1911] AC 480 UKPC 19/5/1911
ConsideredNew, Re; In re Leavers; In re
Morley[1901] 2 Ch 534
EWCAC
iv22/7/1901
Considered Brigstocke v Brigstocke (1878) 8 Ch D 357EWCAC
iv27/3/1878
Legislation considered by this case
Legislation Name & Jurisdiction Provisions
Income Tax Assessment Act 1922 (Cth) s 16(d), s 31(1), s 13, s 31, s 31(2)(b)
Words & Phrases
presently entitled and actual receipt thereof
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5 of 10 DOCUMENTS: CaseBase Cases
Abbott v Union Trustee Co of Australia Ltd
(1928) 41 CLR 375; [1929] ALR 126; (1928) 2 ALJR 328; (1928) 29 SR (NSW) 17; (1928) 46 WN (NSW)
2a; BC2800031
Court: HCA
Judges: Knox CJ, Isaacs, Higgins, Gavan Duffy & Starke JJ
Judgment Date: 3/12/1928
Catchwords & Digest
Succession -- Wills and codicils -- Construction and effect -- Option to purchase
Appeal against decision of New South Wales Supreme Court.
Testator's will left appellant son option to purchase widow life tenant's residuary estate.
If appellant failed to exercise option in six months of widow's death, option passed to second son.
Second son died in lifetime of widow.
Respondent administrator of second son's estate claimed benefit of option.
(i) Whether executors of donee's estate entitled to exercise option to purchase.(ii) Whether option of purchase passed to executors upon death of beneficiary.
Held, allowing the appeal (5:0):
(i) The language of the will and codicil indicated the option given to the appellant was a personal option
exercisable only in his lifetime and his personal representatives were not entitled to exercise it.
(ii) Per Higgins J: The option of purchase given by will was prima facie personal to the donee and does not
pass to the donee's executors upon death.
Litigation History
Annotations: All Cases Sort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
ReversedPerpetual Trustee Co v Union
Trustee Co
(1927) 28 SR (NSW)
222; (1927) 45 WN
(NSW) 30
NSWSC 21/12/1927
Cases referring to this case
Annotations: All CasesSort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
Cited Sharp v Union Trustee Co ofAustralia Ltd
(1944) 69 CLR 539; (1944)18 ALJR 353; BC4490106
HCA 4/12/1944
Journal articles referring to this case
Article Name Citations Signal
Construction of Wills in Australia 2007 (book) ISBN: 9780409320954
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6 of 10 DOCUMENTS: CaseBase Cases
Knowles & Haslem v Ballarat Trustees
[1916] VLR 594; (1916) 22 CLR 212; (1916) 22 ALR 431; [1916] HCA 57; BC1600017
Court: HCA
Judges: Griffith CJ, Barton, Isaacs, Gavan Duffy & Rich JJ
Judgment Date: 13/10/1916
Catchwords & Digest
Succession -- Wills and codicils -- Distribution of income from shares in a company -- Life tenants
and remaindermen
Two appeals heard together from the judgment of the Supreme Court of Victoria for the determination of
questions arising in the administration of an estate.
Testator by will gave to the appellant the net income from 1000 shares in a company with the remainder to
his children.
Company paid certain sums per share as "a distribution of assets" by the Company to the trustee.
Trustees sought determination by the Supreme Court of their right to moneys paid by the limited companyto the trustee in respect of shares in the company forming part of the estate.
Supreme Court held that as between life tenants and remaindermen the sums were to be treated as corpus.
Tenant for life of 1000 shares and beneficiaries appealed to the High Court.
Whether the two sums paid to and received by the respondent trustee as capital of the company should be
held by the trustee as corpus for the benefit of the sons of the deceased.
Whether trustee was required to give the sums received to the life tenant or hold them for the
remainderman.
Held, dismissing the appeal:Per Griffith CJ, Barton, Gavan Duffy and Rich JJ (Isaacs J dissenting): As between tenants for life and
remaindermen, the two distributions were to be treated as corpus of the estate.
Litigation History
Annotations: All Cases Sort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
Affirmed
Hassell (decd), In re; Ballarat
Trustees Executors & Agency
Co Ltd v Haslem
[1916] VLR 29; (1915)
22 ALR 1; (1915) 37
ALT 139
VSC 1/12/1915
Cases referring to this case
Annotations: All CasesSort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
Cited Taxation Case G14 (1975) 75 ATC 72 TBR 26/2/19
75
Referred to Boan (decd), In re Estate of;Commissioner of Stamps v
Executors of the Will of Boan
(1946) 48 WALR 5 WASC
1/4/1946
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(decd)
Referred toCommissioner of Taxation (NSW)
v Stevenson
(1937) 59 CLR 80; (1937)11 ALJR 353; (1937) 55
WN (NSW) 40a; (1937) 1
AITR 211; (1937) 4 ATD
415
HCA14/12/1
937
Referred toStevenson v Commissioner of
Taxation
(1936) 37 SR (NSW) 84;(1936) 54 WN (NSW) 3;
(1936) 4 ATD 150
NSW
SC
15/12/1
936
Referred to Hill v Permanent Trustee Co Ltd(1933) 33 SR (NSW) 527;(1933) 50 WN (NSW) 209
NSWSC
18/10/1933
Disapproved Hill v Permanent Trustee Co Ltd
[1930] AC 720; (1930) 4
ALJR 342; (1930) 31 SR
(NSW) 32; [1930] All ER
Rep 87
UKP
C
29/7/19
30
AppliedHill, In re; Permanent Trustee Co
v Hill
(1928) 29 SR (NSW) 53;
(1928) 46 WN (NSW) 10
NSW
SC
16/11/1
928
AppliedThornley (decd), In re; Boyd v
Thornley
[1925] VLR 569; (1925) 47
ALT 52VSC
9/6/192
5
Referred toPerpetual Trustee Co Ltd v
Champion
(1923) 23 SR (NSW) 544;
(1923) 40 WN (NSW) 119
NSW
SC
14/9/19
23
ConsideredWebb v Commissioner of
Taxation
(1922) 30 CLR 450; (1922)
28 ALR 284; BC2200023HCA
19/6/19
22
FollowedPerpetual Trustee Co Ltd v
Champion
(1921) 21 SR (NSW) 501;
(1921) 38 WN (NSW) 162
NSW
SC
5/8/192
1
Considered Drew v Vickery(1919) 19 SR (NSW) 245;
(1919) 36 WN (NSW) 100
NSW
SC
7/8/191
9
Followed/
AppliedMacansh v Fisher
(1917) 18 SR (NSW) 14;
(1917) 34 WN (NSW) 172HCA
4/9/191
7
Considered/
Followed
Fisher v Fisher
(1917) 23 CLR 337; (1917)
23 ALR 318; [1917] HCA
42; BC1700027
HCA4/9/191
7
Disapproved Hill v Permanent Trustee Co Ltd (1930) 48 WN (NSW) 13UKP
C
Cases considered by this case
Annotations: All Cases Sort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
ConsideredArmitage, In re; Armitage v
Garnett[1893] 3 Ch 337
EWCAC
iv4/8/1893
Distinguishe
dBouch v Sproule
(1887) 12 App Cas 385;
[1886-90] All ER Rep
319
UKHL 13/6/1887
Words & Phrases
distribution of assets -- on account of the ultimate realisation of assets
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7 of 10 DOCUMENTS: CaseBase Cases
Mitchell v Hart
(1914) 19 CLR 33; (1914) 21 ALR 52; [1914] HCA 72; BC1400005
Court: HCA
Judges: Griffith CJ, Isaacs and Gavan Duffy JJ
Judgment Date: 26/11/1914
Catchwords & Digest
Trusts -- Beneficiaries -- Trust assets -- Beneficiary's interest in trust assets
Appeal against decision of New South Wales Supreme Court.
Respondent trustees under will held company shares on trust for respondent tenants for life with remainders
over.
Company issued new shares and offered to shareholders.
Premiums from share sales distributed amongst shareholders.
Proportion of company reserves resolved to be distributed as bonus.
Shareholders could elect to pay for shares out of bonus.
Respondent trustees accepted new shares and paid out of bonus.
Whether new shares formed part of trust estate's capital.Whetherlife tenants entitled to charge on shares if shares formed part of trust estate's capital.
Held, dismissing the appeal (2:1):
(i) The new shares formed part of the capital of the trust estate.
(ii) Per Isaacs and Gavan Duffy JJ: The life tenants were entitled to a
charge on each of the shares amounting to the bonus applied in payment of such
shares, despite forming part of the capital of the trust estate, consideration
for the practical interrelationship between increasing capital accumulation
Cases referring to this case
Annotations: All CasesSort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
Referred to
Sears (decd), In re; Perpetual
Executors Trustees & Agency Co
Ltd v Chisholm
(1951) 53 WALR 57WAS
C
24/5/19
51
Applied Guazzini v Pateson(1923) 24 SR (NSW) 40;
(1923) 40 WN (NSW) 142
NSW
SC
28/9/19
23Referred to Macansh v Fisher
(1916) 16 SR (NSW) 636;
(1916) 34 WN (NSW) 25
NSW
SC
8/10/19
16
Discussed
Hassell (decd), In re; Ballarat
Trustees Executors & Agency Co
Ltd v Haslem
[1916] VLR 29; (1915) 22
ALR 1; (1915) 37 ALT 139VSC
1/12/19
15
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8 of 10 DOCUMENTS: CaseBase Cases
Holt v Deputy Federal Commissioner of Land Tax
(1914) 17 CLR 720; (1914) 20 ALR 322; [1914] HCA 26; BC1400035
Court: HCA
Judges: Griffith CJ, Barton, Isaacs and Powers JJ
Judgment Date: 16/4/1914
Catchwords & Digest
Taxation and revenue -- Land tax -- Assessment -- Legal life tenant
Appeal against assessment of land tax.
Appellant tenant for life of land under testator's will.
Testator still registered proprietor.
Testator devised land to trustees for appellant's father with remainder for appellant.
Appellant's father died.
Appellant and father both not registered as proprietor of life estate.
Appellant assessed for land tax as equitable tenant for life.
Whether appellant entitled to be assessed as legal tenant for life.
Whether statutory prohibition against instruments passing estates under statute applied to estate passing bylaw.
Held, allowing the appeal (4:0):
(i) Under the testator's will, the appellant had a legal estate in the land, and was entitled to be registered
under (NSW) Real Property Act 1900 as the proprietor of a life estate and to be assessed as legal tenant for
life under (CTH) Land Tax Assessment Act 1910-1911 s 25.
(ii) Per Isaacs J: The prohibition in (NSW) Real Property Act 1900 against an
instrument passing an estate in land under that Act does not apply to the case
of an event, not being an instrument, having a legal operation, and an estate
Cases referring to this case
Annotations: All CasesSort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
Cited Warren v Dickson[2011] NSWSC 79;
BC201101785
NSW
SC
25/2/20
11
Cited Holdway v Arcuri Lawyers (No 2)[2007] QSC 378;
BC200711098
QSC18/12/2
007
Applied Bhana v Bhana
(2002) 10 BPR 19,545;
[2002] NSWSC 117;
BC200200581
NSW
SC
1/3/200
2
CitedAustralia & New Zealand
Banking Group Ltd v Barns
(1994) 13 ACSR 592;
(1994) 6 BPR 13,739;
[1995] ANZ ConvR 123;
BC9402514
NSW
SC
3/5/199
4
Referred to/
Cited
Dixon v Commissioner of Stamp
Duties (NSW)
(1985) 3 NSWLR 347;
(1985) 85 ATC 4718; (1985)
NSW
SC
22/11/1
985
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17 ATR 58
Considered Spark v Meers [1971] 2 NSWLR 1NSWSC
26/8/1971
Referred to Lindsay v Murphy(1967) 90 WN (Pt 1) (NSW)
410
NSW
DC
14/12/1
967
Legislation considered by this case
Legislation Name & Jurisdiction Provisions
Land Tax Assessment Act 1910 s 25
Real Property Act 1900 (NSW) s 39, s 41, s 42
Words & Phrases
legal tenant for life
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9 of 10 DOCUMENTS: CaseBase Cases
Hedderwick v Federal Commissioner of Land Tax
[1913] VLR 450b; (1913) 16 CLR 27; (1913) 19 ALR 112; [1913] HCA 11; BC1300045
Court: HCA
Judges: Griffith CJ, Barton, Isaacs & Gavan Duffy JJ
Judgment Date: 3/3/1913
Catchwords & Digest
Taxation and revenue -- Land tax -- Retrospective law -- Amendment to Land Tax Act affecting
assessments for life tenants
Case stated for the opinion of the High Court.
Testator devised to appellant trustees all his real estate upon trusts for conversion and pending conversion
to pay the income of his widow for life.
Trustees were directed to hold property upon trust for the testator's children in equal shares after the death
of the wife.
Trustees filed a tax return pursuant to (CTH) Land Tax Assessment Act 1910 of all land held by them.Assessment was made pursuant to the amended (CTH) Land Tax Assessment Act 1911.
Before the amendment of (CTH) Land Tax Assessment Act 1911 s 25, an equitable tenant for life without
power of sale was entitled to be assessed as if they were a legal tenant for life.
Trustees objected to the manner by which the unimproved value of the land had been calculated.
Whether the trustees were entitled to claim the benefit of (CTH) Land Tax Assessment Act 1911 s 25 as
amended.
Rule as to retrospective legislation pending litigation considered.
Held, dismissing the appeal:(Per Griffith CJ, Barton and Duffy JJ. Isaacs J dissenting): In the assessment of land tax for the financial
year beginning 1 July 1911, an equitable tenant for life of land, without power to sell under the will of atestator who died before 1 July 1910, was not entitled to be assessed as if he were a legal tenant for life
without power to sell.
Cases referring to this case
Annotations: All CasesSort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
CitedWilson v First County Trust Ltd
(No 2)
[2003] All ER (D) 187 (Jul);
[2003] UKHL 40; [2004] 1AC 816; [2003] 4 All ER
97; [2003] 3 WLR 568;
[2003] 2 All ER (Comm)491
UKH
L
10/7/20
03
Referred to Harlow v Horton [1975] Qd R 147 QSC22/7/19
75
Legislation considered by this case
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Page 25
Legislation Name & Jurisdiction Provisions
Land Tax Assessment Act 1910 (Cth) s 25, s 3, s 33, s 35
Land Tax Assessment Act 1911 s 13, s 3
Land Tax Assessment Act 1912 s 12, s 7
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Page 27
10 of 10 DOCUMENTS: CaseBase Cases
Cock v Aitken (No 2)
[1913] VLR 301; (1912) 15 CLR 373; (1912) 18 ALR 576; [1912] HCA 70; BC1200017
Court: HCA
Judges: Griffith CJ, Barton and Isaacs JJ
Judgment Date: 22/10/1912
Catchwords & Digest
Practice and procedure -- Costs -- Costs order -- Variation
Appeal against decision of Full Court of Victoria.
Appellant life tenant of residue of income of estate.
Respondent trustees of estate and children.
Parties to original suit involved appellant, respondent and trustees of third party's will.
Third party trustees faced complaint of personal misconduct.
Third party trustees granted appeal from High Court to Privy Council concerning respondent's matters, not
own.Third party trustees' appeal dismissed with costs.
Privy Council reversed High Court order.
Respondent in interim paid and incurred costs in obedience with High Court order.
Whether costs of litigation should be borne by life estate or charged to income or to corpus.
Held, allowing the appeal:
(i) The whole of the costs should be paid out of corpus, except such part of the life tenant's costs of the
appeal to the High Court as the trustees of the estate might think were reasonably attributable to charge
against the third party trustees, and the charge against the third party trustees should be recouped out ofincome by the consent of the assignees of his interest.
Litigation History
Annotations: All Cases Sort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
Varied Aitken v Cock
[1912] VLR 433;
(1912) 18 ALR 366; 34
ALT 81
VSC 12/8/1912
Cases referring to this caseAnnotations: All CasesSort by: Judgment Date (Latest First)
Annotation Case Name Citations Court Date Signal
Cited Frost v Fallon[2011] NSWSC 591;
BC201104266
NSW
SC
16/6/20
11
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---- End of Request ----
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