National Trustees Executors & Agency Co of A/asia Ltd v Commissioner of Taxation (Cth) (Chisholm's Case) (No 2) [1954] HCA 3

High Court of Australia Fullagar J. National Trustees Executors & Agency Co of A/asia Ltd v Commissioner of Taxation (Cth) (Chisholm's Case) (No 2) [1954] HCA 3

ORDER The order which I make on the whole case is as follows:— Appeal allowed. Assessment set aside. Remit assessment to commissioner to reassess conformably to the answers of the Full Court to the questions in the case stated. Order that the commissioner pay the appellants' costs of the appeal including the costs of the case stated except such costs as are exclusively attributable to question 3, that the appellants pay the costs of the commissioner which are exclusively attributable to question 3, and that there be a set-off of costs. Leave to either party to appeal from this order so far as it relates to costs.

Cur. adv. vult.

The following judgment was delivered by:—

March 2 Fullagar J.

In this appeal against an assessment of estate duty I stated a case in which I submitted five questions for the opinion of the Full Court. Actually the case was drawn in a form agreed by the parties and approved by me. The first question posed three alternatives, which were stated in three sub-paragraphs, (a), (b) and (c). I was not a member of the Full Court which sat to hear the case stated. The Full Court answered question 1 (a) in the affirmative. From this answer the answers to questions 1 (b) and 1 (c) followed automatically, and it became unnecessary to answer questions 2, 4 and 5. Question 3 was an independent question, which was answered by the Full Court. The answer to question 1 (a) was in favour of the taxpayer. The answer to question 3 was in favour of the commissioner. The appeal is now remitted to me to be dealt with in the light of the answers to these questions. The order of the Full Court reserved for my decision the question of the costs of the case stated. All other costs of the appeal are, of course, matters for me.