Archer v Federal Commissioner of Land Tax [1912] HCA 5

CLR.) OF AUSTRALIA.

Pike's argument is based has no existence. He cited in illustra- tion sec. 135 of the Act of 1884, where a conditional purchase or a leasehold may be declared forfeited. Both are referred to later the section as forfeited lands. Similarly in other sections which he mentioned the expression " forfeited land" is applied

the ease of a forfeited improvement lease, that the decision of the and Appeal Court was right, and should be upheld, and that the

Appeal allowed.

Solicitor, for the appellant, J. V. Tillett, Crown Solicitor for 'New South Wales.

as Solicitor, for the respondent, S. R. Skuthorpe, Coonamble, by ins & Mulholland.

CE W.

(HIGH COURT OF AUSTRALIA.]}

HER AND ANOTHER . J é . APPELLANTS ;

AND

FEDERAL COMMISSIONER OF ) py ooxpeyn LAND TAX. lig sy ea iia

Tax—Assessment—Luml vested in trustees— Trusts created by will— Trust for anle—Life tenants and remaindermen—Juterests of beneficiaries prior to sale— Trust " for the benefit of a number of persons "—Deductions—Shares into which the land is "in the first instance" distributed —Land Tax Assessment Act 1910 (Wo. 22 of 1910), sec. 33.

Under a codicil to the will of a testatrix who died before Ist June 1910 trustees were directed to hold land upon trust for sale, and to stand possessed of the proceeds of sale upon trust for her children living at her decease,

H. C. or A. 1911.

= MINIsvER vor Lanps vw PRiestLey.

O'Connor J.

H.C. of A.

1912. AES

Honanr, Feb. 22, 23.

Griffith O.J., Barton and. Isaacs JJ.

H. C. or A.

1912. ——

ARCHER

HIGH COURT (i912.

except her daughter A., and the two named children of A. in substitution for 'A., and such of the issne then living of the children of the testatrix dying in her lifetime, who, being sons, should attain 21 years, or, being daughters, should attain that age or marry, as tenants in common in a course of dis- tribution according to stocks, the children of A. taking one share between them, 'The share of each child was directed to be held by the trustees upon trust to invest and to pay the annual income to such child for life, and on the death of such child then, in default of appointment under a power which was ineffectually given, for the children of such child as, being sons, should attain 21, or, being daughters, should attain that age or marry, in equal shares, as tenants in common, The trustees were given a power of postpone- ment of sale, and they were directed that until sale they should hold the land in trust for the persons entitled to the proceeds. 'The testatrix left seven children of whom three died unmarried. The land, which was still uncon- verted, was assessed for land tax in the hands of the trustees, and at that time one child of the testatrix was living ; and there were also living, and of the aye of 21 years, the two children of A., one child of the third daughter, and six children of the fourth daughter of the testatrix.