Commissioner of Stamps (WA) v West Australian Trustee Executor and Agency Company Limited [1926] HCA 17

38 C.L.R.] OF AUSTRALIA. 63

(HIGH COURT OF AUSTRALIA.)

THE COMMISSIONER OF STAMPS ) (WESTERN AUSTRALIA). . . S$ APPELLANT ;

AND

THE WEST AUSTRALIAN TRUSTEE, | EXECUTOR AND AGENCY COM-

REsPONDENT. PANY LIMITED Suni a 2 Sarkis |

ON APPEAL FROM THE SUPREME COURT OF WESTERN AUSTRALIA,

Probate Duty—Deduction from value of assets—" Debts due by the deceased" —Income tax—Tasing Act passed after death—Return made before death under Assessment Act—Administration Act 1903 (W.A.) (No. 13 of 1903), secs. 86-88—Landand = Cy Income Tax Assessment Act 1907 (W.A.) (No. 15 of 1907, No. 14 of 1917, No. 24 Mernourwr, of 1918, No. 17 of 1922, No. 40 of 1922), secs. 2, 16, 29 (1), 32 (1), 53, 55, 62a, May 18, 19; 62b—Land Tax and Income Tax Act 1923 (W.A.) (No. 57 of 1923), sec. 2, June 10.

Held, by Knox O.J. and Starke J. (Higging J. dissenting), that the tax nox 0... imposed by the Land Tax and Income Tax Act 1923 (W.A.) for the financial 'Starke JJ. year 1923-1924 was not, within the meaning of sec. 88 of the Administration Act 1903 (W.A.), a debt due by a person who died during that year but before the former Act was assented to, notwithstanding that before his death he had, pursuant to a notice under sec. 32 (1) of the Land and Income Tax Assessment 'Act 1907 (W.A.), made a return of the income derived by him during the year

ended on 30th June 1923.

H.C. or A. 1926.

Commissioner of Stamps (W.A.) v. West Australian Trustee, Bxecutor and Agency Co. Lid., (1925) 36 C.L.R. 98, distinguished.

Decision of the Supreme Court of Western Australia (Full Court) reversed.

Apprat from the Supreme Court of Western Australia.

In April 1924 the West Australian Trustee, Executor and Agency Co. Ltd., as executor of the will of Michael Corbett, who died on 14th November 1923, was served with a notice of assessment by the