Glenn v Federal Commissioner of Land Tax [1915] HCA 57

| | |

MacFarlane v Mackarlay

Pry ferry muster. & 7 isi ¥ VECT Mac ae Ger Gis EP

490 HIGH COURT

[HIGH COURT OF AUSTRALIA.) GLENN AND OTHERS . ¢ - A . APPELLANTS; AND

{ iDE SSION tee COMMISSIONER OF ere Recpowouean

Land Tax—Assessment—Joint owners—* Owner" —Trust estate—Person entitled to land for "estate of freehold in possession" —T'rust estate—Lquitable estate of

H.C. or A. rein freehold in possession—Trust for accumutation—Gift of residue—Interest of residuary legatee—Lanid Tax Assessment Act 1910-1914 (No. 22 of 1910—No. Metpourne, 29 of 1914), secs. 3, 28. igen tes Held, by Grifith ©.5. and Isaacs J. (Rich J. dissenting), that, where

16; Sept. 16. under a will trustees held real and personal estate upon trust to accumulate

a specified sum to be paid at the end of « certain period to certain CD persons and to divide the residuary estate among certain other persons, Rich JJ. those other persons were not, while the trust for accumulation was still in operation, entitled to an 'estate of freehold in possession," and conse~ quently were not "owners," and, therefore, not 'joint owners," of the land — comprised in the trust estate within the meaning of the Land Tax Assess- ment Act 1910-1914.

Held, by Grifith C.J. and Isaacs J., that it is an essential element of an "estate of freehold in possession," as that term is used in the definition of « owner" in sec. 3 of the Land Tax Assessment Act 1910-1914, that the person entitled to the land for that estate has a present right of beneficial enjoy ment of the land, whether accompanied by actual physical possession or not.

CasE STATED.

On an appeal to the High Court by Joseph Henry Glenn, Andrew Glenn and John Glenn from the assessment of them for land tax for the years ending 30th June 1911, 30th June 1912, and 30th June 1913, Rich J. stated a case for the opinion of the Full Court, which was substantially as follows :—