Livingston v Commissioner of Stamp Duties [1960] HCA 94

High Court of Australia Dixon C.J. Fullagar, Kitto, Menzies and Windeyer JJ. Livingston v Commissioner of Stamp Duties [1960] HCA 94

ORDER Allow appeal with costs from the order of the Full Court of the Supreme Court of Queensland dated 2nd December 1959 whereby an appeal by the abovenamed appellant against an assessment of succession duty was dismissed. Discharge the said order of the Supreme Court and in lieu thereof order that the appeal against such assessment be allowed with costs and the assessment discharged. Remit the cause to the Supreme Court to make any consequential order or orders that may appear necessary or proper. Grant special leave to appeal from the order of the Full Court of the Supreme Court of Queensland dated 2nd December 1959 whereby an appeal by the abovenamed appellant against an assessment of administration duty was dismissed. Allow with costs the appeal pursuant to such special leave. Discharge the said order of the Supreme Court. In lieu thereof order that the appeal against such assessment be allowed with costs and the assessment discharged. Remit the cause to the Supreme Court to make any consequential order or orders that may appear necessary or proper.

Cur. adv. vult.

The following written judgments were delivered:—

Dec. 16 Dixon C.J.

By s. 48 of The Succession and Probate Duties Acts 1892 to 1952 Q. it is provided amongst other things that if any person accountable for or chargeable with duty on being required by the Commissioner to deliver an account makes default in doing so the Commissioner may, by summons before a judge of the Supreme Court in chambers call upon such person to show cause why he should not deliver the account and pay the duty and costs, and thereupon such order shall be made as the judge thinks just. Some time before 20th April 1956 the Commissioner (who is the respondent in this appeal) required Hugh Duncan Livingston (who is the appellant) to deliver an account of the property or estate of Jocelyn Hilda Coulson deceased. That lady had died intestate on 8th July 1950 resident and domiciled in the State of New South Wales and on 13th November 1951 the Supreme Court of New South Wales had granted to the appellant, who is her son, letters of administration of her estate. The appellant claimed that he was not accountable and that Mrs. Coulson had left no property or estate in Queensland. Nevertheless the appellant filed an account of her estate with the Commissioner but under protest and without prejudice, as he says, to his contention that no succession or administration duty was payable.