Commissioner of Taxes (Vic) v Currie [1916] HCA 6

21C.LR.] OF AUSTRALIA. 157

The special leave will therefore be rescinded. H.C. or A. 1916. 5 5 Yw Special leave to appeal rescinded. eeen v. Wruuts.

Solicitor for the appellant, F. F. Mitchell, Cooma, by P. B. eae

Colquhoun & King. Solicitor for the respondent, J. V. Tillett, Crown Solicitor for

New South Wales.

B.L. [HIGH COURT OF AUSTRALIA.] THE COMMISSIONER OF TAXES FOR) Asie, 7 VIGTORTAR" Seana! ate Oo oa) neat DEFENDANT, AND CURRIE AND OTHERS. : : s RESPONDENTS,

Puarntirrs AND DEFENDANT,

ON APPEAL FROM THE SUPREME COURT OF VICTORIA.

Settlement—Duty—Trusts to take effect on death of settlor—* Property comprised 1 ©, or A,

in such settlement" —Alteration of property settled—Locality of property— 1916, Administration and Probate Act 1890 (Vict.) (No. 1060), sec. 112—Adminis- = tration and Probate Act 1903 (Vict.) (No. 1815), secs. 9, 15, Sched. 2. MELBOURNE,

ie a ; Feb. 22, 23, Sec. 112 of the Administration and Probate Act 1890 (Vict.), as amended by 24.

the Administration and Probate Act 1903 (Vict.), provides that " Every settle- ment of any property made on or after the 16th day of December 1870 by any Pet ; person containing trusts or dispositions to take effect after his death, shall upon Gavan Duty the death of the settlor be registered within the prescribed time . . . and no such trusts or dispositions shall be valid unless such settlement be so regis- tered. No settlement shall be registered unless the trustees or some other person interested under the settlement have filed a statement setting forth VoL. XXI. 12

Taxes

(Vicr.) v.

Currie.

HIGH COURT [1916.

the nature of the property comprised in such settlement and the value thereof The trustees of any settlement or some other person shall before registration pay the duty mentioned in Part II. of the Seventh Schedule to this Act as re-enacted in the Second Schedule to the Administration and Probate Act 1903. . . . If any such settlement be not registered within the prescribed time the Master may assess in the prescribed manner the duty payable under this Part of this Act in respect of such settle- ment, and if such duty be not paid within the prescribed time the Master or any person interested may apply to the Court which may order that a sufficient part of the property included in such settlement be sold and the proceeds of such sale applied in payment of the duty and of the order and sale and consequent thereon."