| Citation(s) |
|---|
| 1959 SLG 4092 = 1959 SLD 4092 = 1959 PLD 1 |
Privy Council
Privy Council Appeal No. 6 of 1958, decided on 17th June, 1958 from the Supreme Court of New South Wales.
Presented By: : Viscount Simonds, Lords Tucker, Keith of Avonholm, Somervell of Harrow and Denning
Sir Garfield Barwick, Q. C., and R. Elliott for Appellant. Solicitors: Waltons & Co. Gordan Wallace, Q. C., and A. Cripps, Q. C. for
Respondent.
Privy Council Appeal No. 6 of 1958, decided on 17th June, 1958 from the Supreme Court of New South Wales.
Presented By: : Viscount Simonds, Lords Tucker, Keith of Avonholm, Somervell of Harrow and Denning
Sir Garfield Barwick, Q. C., and R. Elliott for Appellant. Solicitors: Waltons & Co. Gordan Wallace, Q. C., and A. Cripps, Q. C. for
Respondent.
CLIFFORD JOHN CHICK AND JACK WESLEY CHICK--Appellants
VERSUS
THE COMMISSIONER OF STAMP DUTIES--Respondent
Law: Estate Duty Act, 1950
Section: 9
Estate Duty-[Law of New South Wales (Australia)]-- Gift by deceased to son-Deceased and son entering into partnership involving use of gift property in partnership operations --Property held to be included in dutiable estate of deceased --New South Wales Stamp Duties Act, 1920-1956-[Estate Duty Act (X of 1950), S. 9]. Where the deceased had gifted certain pasture land to his son in 1934, transferring exclusive possession to the donee, and later in 1935, the deceased and his son along with another son entered into a partnership, in pursuance of which, each of the three partners brought into the partnership their respec tive properties, including the donee's property which he had received under the gift: Held, that these facts showed that the gifted property was not " retained " by the donee " at all times until the death of the deceased " to the " entire exclusion of the deceased " or any such benefit to him as was mentioned in subsection (2) (d) of section 102 of the New South Wals Stamp Duties Act, 1920-- 1956. Thompson's case, 40 C L R 394; Owens case 88 C L R 67; Munro's case 1934 A C 61 ; St. Aubyn v. Attorney-General 1952 A C 15 ; Commissioner of Stamp Duties of New South Wales v, Permanent Trustee Co. of New South Wales (Davis' case) 1956 A C 512 ; Lang v. Webb 13 C L R 503 ; Rudd's case 37 N S W 366 and Oakes v. The Commissioner of Stamp Duties of New South Wales 1954 A C 57 ref. Date of hearing: 13th May 1958. JUDGMENT VISCOUNT SIMONDS J.---This appeal, which is brought from a judgment of the Supreme Court of New South Wales, arises upon a case stated by the respondent, the Commissioner of Stamp Duties of New South Wales, under section 124 of the New South Wales Stamp Duties Act, 1920-1956. The question which it raises is whether certain pastoral property near Gurley known as " Mia Mia ", which on the 21st April, 1952, the date of the death of John Chick (who will be called " the deceased) ", belonged to his son Clifford John Chick, should be included in the dutiable estate of the deceased. The respondent…