Hart v Federal Commissioner of Land Tax [1913] HCA 4

15 C.L.R.] OF AUSTRALIA.

(HIGH COURT OF AUSTRALIA.]

HART 5 " ' : p 'i APPELLANT ;

THE FEDERAL COMMISSIONER OF) poo vomyr BPE A Karts ec ug |, cpa

Land Tax—Taxable value—Liability—Joint owners—Assesament—Deductions— H.C. or A.

Setilement—Intestate estate—Administration decree—Land T'ax Assessment Act 1910-1912 (No. 22 of 1910—No. 37 of 1912), secs, 11 (2) (b), 384— Statute of Distributions—Deceased Persons' Estates Act 1874 (Tas.).

The next of kin taking under the intestacy of a person who died before the Ist July 1910 cannot claim the benefit of the provision in sec. 38a of the Land Tax Assessment Act 1910-1912, relating to deductions in cases where, under a settlement made, or the will of a testator who died, before that date, the beneficial interest in any land or in the income therefrom is for the time being shared among a number of persons who are relatives by blood or marriage of the settlor or testator in such a way that they are taxable as joint owners under the Land Tax Assessment Act 1910-1911,

Specray Case.

On an appeal under Part V. of the Land Tax Assessment Act 1910, Grifith C.J. stated the following case for the opinion of the High Court under sec. 46 :—

1. The appellant is the administrator of the real estate of Alfred Taylor Hart, who died on 4th July 1908, intestate, leaving his widow and four children him surviving, all of whom are still living, who are his sole next of kin entitled on distribution to his estate.

2. One of the said children has attained the age of 21 years.

1913. ~ Hoparr, Feb. 20.

Griffith C.J. Barton and Isaacs JJ.

H. C. oF A.

1913. SS

Harr v FeperaL Commis- SIONER OF

Lanp Tax.

HIGH COURT {191

3. By an order of the Supreme Court of 'Tasmania da 11th November 1908, and made under the provisions of tl Deceased Persons' Estates Act 1874, it was ordered that the of the real and personal estate of the said intestate should postponed until further order without prejudice to the rights of the infant children to apply when they came of age for a sale or partition, and that until sale the business of the intestate might — be carried on by the appellant as administrator, and directio were given as to payment of income for the support and mainten- ance of the intestate's widow and infant children, and otherwise as to the administration of his estate.