Commissioner of Taxes (Vic) v Lennon [1921] HCA 44

Appeal allowed. Judgment entered for defen- dant. Respondent to pay costs of the

action, of appeal to Supreme Court and of this. appeal.

itors for the appellant, Parkinson d Wettenhall. itors for the respondent, Boothby & Boothby.

BL.

[HIGH COURT OF AUSTRALIA)

COMMISSIONER OF TAXES FOR ) VICTORIA . : J Appruuanr;

Responpent.*

ON APPEAL FROM THE SUPREME COURT OF VICTORIA

- giteSlatute—Interpretation—Consolidating statute—Aleration of Tai

Aministration and Probate Act 1915 (Vict.) (No. 2611), secs. 122, 128, 143- M6,

Ss 148.0) of the Administration and Probate Act 1915 (Viet) provides that

'conveyance or assignment gift delivery or transfer of any real or onal property, whether made before or after the commencement of this Att, porporting to operate as an immediate gift inter vivos whether by way tt transfer delivery declaration of trust or otherwise shall—(a) if made within twelve months immediately before the death of the donor; or (6) i made "at any time relating to any property of which property bond fide possession td enjoyment has not been assumed by the donee immediately upon the

a1gih 19 this case, see now the Administration and Probate Act 1921 (Viet.) 315) Ed. OLR.

1921. ~

Wooo

Duly (Viet.) — Gifts inter vivos—Rate of duty—Aggregation of several HC, oF A.

1921. w~

MELBOURNE,

Oct, 21.

Sypxey, Now. 16.

Knox 03.4 Higgs ac Stree 33,

580,

H.C. or A. 1921, ~

Comnurs.

SIONER oF Taxes (Vier.)

Les

HIGH COURT (aoe, gift and thenceforward retained to the entire exclusion of the donor orof nal benefit to him by contractor otherwise, be deemed to have made the pry to.which the same relates chargeable with the payment of the duty pay under this Actas though part ofthe estate of the donor."

Held, by Knox C.J. and Starke J. (Higgine J. dissenting), that, where » testator has made more than one such conveyance, &e., the value of th property to which each separate conveyance, &., relates should be added to the net value of the estate of the testator at the time of his death, andthe rate of duty appropriate to the amount so ascertained is the rate of daty payable in respect of such property.