High Court of Australia
22 C.L.R.] OF AUSTRALIA. 367
(HIGH COURT OF AUSTRALIA.}
NATIONAL TRUSTEES, EXECUTORS AND AGENCY CO. OF AUSTRALASIA eg | APPELLANTS ;
AND OTHERS
AND
THE FEDERAL COMMISSIONER OF TAXA-
TION } ResponvENt.
Estate Duly—Power of taxation—Subject of taxation—Estate of deceased person— H.C. oy A. Inclusion of gifts made before decease—Hstate Duty Assessment Act 1914 (No. 1916, 22 of 1914), sec. 8—Hstate Duty Act 1914 (No. 25 of 1914), sec. 2—The Con-
stitution (63 & 64 Vict. ¢. 12), sec. 55. Mernourne, Oct. 12, 12, 'The provision in sec. 8 (4) of the state Duty Assessment Act 1914, that the 93.
property which passed from a deceased person by a gift inter vivos or settle- ment made after the commencement of the Act and within one year before purin \Gavs, his decease shall for the purposes of the Act be deemed to be part of avin Duffy the estate of the deceased person, is not invalid. Its incorporation in the Estate Duty Act 1914, with which the former Act is to be read as one, has not the effect of rendering the latter Act an Act dealing with more than one subject of taxation, nor does it tax one person in respect of property which
belongs to another.
Waterhouse v. Deputy Federal Commissioner of Land Tax (S.A.), 17 C.L.R., 665, distinguished.
CASE STATED.
On an appeal by the National Trustees, Executors and Agency Co. of Australasia Ltd., Commissioner Mitchell, John Mitchell and John Box, executors of the will of William Mitchell, deceased, from an assessment of them under the Estate Duty Assessment Act
368 HIGH COURT 1916. —
H.C. or A. 1914, Griffith C.J. stated the following case for the determination of 1916. 'the Full Court of the High Court :—
cea 1. William Mitchell died on 21st June 1915 leaving a will dated
pivsTers 96th February 1915. seek 2. Probate of the said will was granted on 22nd September 1915
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