| Citation(s) |
|---|
| 1957 SLG 4060 = 1957 SLD 4060 = 1957 PLD 205 |
Privy Council
Privy Council Appeals Nos. 33, 34 and 35 of 1955, decided on 31st January 1956, from the Supreme Court of New South Wales.
Presented By: Viscount Simonds, Lords Oaksey, Reid, Keith of Avonholm and Somervell of Harrow
Garfield Barwick Q. C. and R. S. Jacobs for Appellant. Solicitors : Bell Brodrick and Gray. Solicitor General for N. S. W. H. A. Snelling Q. C. R. Else Mitchell Q. C. and R. J. Holland for
Respondents. Solicitors :Light and Lultin.
Privy Council Appeals Nos. 33, 34 and 35 of 1955, decided on 31st January 1956, from the Supreme Court of New South Wales.
Presented By: Viscount Simonds, Lords Oaksey, Reid, Keith of Avonholm and Somervell of Harrow
Garfield Barwick Q. C. and R. S. Jacobs for Appellant. Solicitors : Bell Brodrick and Gray. Solicitor General for N. S. W. H. A. Snelling Q. C. R. Else Mitchell Q. C. and R. J. Holland for
Respondents. Solicitors :Light and Lultin.
GEORGE JOHNSON and others, Trustees of the Will of Frank Johnson deceased-Appellant
VERSUS
THE COMMISSIONER OF STAMP DUTIES -----Respondent (and 3 other connected appeals)
Law: Estate Duty Act, 1950
Section: 20
(a) Estate Duty--------[Law of State of New South Wales (Australia)]-Deceased's life interest to be included in assessable assets if property situated in New South Wales wherever deceased may be domiciled, but not if property is personal property situate outside New South Wales even if deceased was domiciled in New South Wales-Charging of property within State's jurisdiction wherever its owner may be not contrary to inter national law-[Estate Duty Act (X of 1950), S. 20]. Held, that for the purposes of assessment and payment of death duty, the estate of a deceased person should include any property in which the deceased bad an estate or interest limited to cease on the death of the deceased [Section 102 (2) (g), Stamp Duties Act, 1920-1952 (New South Wales) ] wherever the deceased may have been domiciled. In such a case, there was sufficient relevant territorial connection with New South Wales to withstand any objection on the score of invalidity of clause (g) referred to above. Commissioner of Stamp Duties (N.S.W.) v. Perpetual Trustee Co. Ltd. (Watt's Case) (1926) 38 C R L 12; Vicars v. Commissioner of Stamp Duties N.S.W. (1945) 71 C L R 309; Commissioner of Stamp Duties v. Millar (1932) 48 C L R 618 ; Broken Hill South Ltd. v. Commissioner of Taxation (1937) 56 C L R 337 and Winans v. Attorney-General '(1910) A C 27 ref: If property was within the State's jurisdiction taxing it was not against any principle of international law or comity of nations. Winans v. Attorney-General (1910) A C 27 ref. There was, however, no territorial connection with the State of New South Wales if personal property was situate outside New South Wales even if the deceased was domiciled in New South Wales. If any provision in Stamp Duties Act of New South Wales purported to tax such property it was invalid by reason of section 5 of the Constitution Act, 1902. Such a provision was wholly bad and no distributive or divisible principle could save its application. Carter v. Potato Marketing Board (1951) 84 C L R 460 and Newcastle and Hunter River Steamship Co. Ltd. v. Attorney-General for the…