Clifford v Deputy Federal Commissioner of Land Tax (NSW) [1914] HCA 57

Bbagow Fal Comr of State of State

Commissioner Keven v

19 C.LR.) OF AUSTRALIA. 593

(HIGH COURT OF AUSTRALIA.]

CLIFFORD AND OTHERS . 5 z . APPELLANTS;

AND

THE DEPUTY FEDERAL COMMISSIONER OF LAND TAX FOR NEW sours | RESPONDENT.

Land Tax—Assessment—Déductions—Joint owners— Trustees of deceased partners ©, or A, —Wills of testators who died before Ist July 1910—Beneficiaries not relatives 915, of testators by blood, dec.—Land Tax Assessment Act 1910-1912 (No. 220f =< 1910 —No. 37 of 1912), sec. 38 (7). Metnourne,

Certain lands were held as to one undivided moiety by trustees in fee 1°14, ct M4,

under the will of A as joint tenants, and as to the other undivided moiety by yo15, yfarch other trustees in fee under the will of B as tenants in common, so that the 36, trustees of A and those of B were joint owners within the meaning of the

Land Tax Assessment Act 1910-1912, Both A and B had died before Ist jertor" oancs, July 1910, The trustees of A held on behalf of the children of A equally, Gavan Dufly and the trustees of B on behalf of the children of B equally; the children of

'A were not related to B, nor the children of B to A.

Held by Isaacs, Gavan Duffy and Rich JJ. (Grifith C.J. and Barton J. dis- senting), that the trustees, as representing the beneficiaries under the above- mentioned wills, were not entitled to the benefit of sec. 38 (7) of the Land Tax Assessment Act 1910-1912,

Isles v. Federal Commissioner of Land Taz, 14 C.L.R., 372, distinguished.

Baird v. Federal Commissioner of Land Tax, 19 ©.,.R., 490, discussed.

Sprcran Case.

On an appeal by Miller Hancorne Clifford and the Equity Trustees Executors and Agency Co. Ltd.—trustees of the estate of William Peterson, deceased,—and Frederick George Sargood and the Trustees Executors and Agency Co. Ltd.—trustees of the estate of Sir