Wheatley v Lakshmanan [2022] NSWSC 583

Supreme Court New South Wales

Medium Neutral Citation: Wheatley v Lakshmanan [2022] NSWSC 583 Hearing dates: 3-5, 10 November 2021 Date of orders: 16 May 2022 Decision date: 16 May 2022 Jurisdiction: Equity Before: Ward CJ in Eq Decision: 1. In lieu of the provision made for the plaintiff under the Will of the late Dianne Victoria Lakshmanan, order that there be provision out of the deceased's estate of a legacy in the sum of $820,000. 2. Direct that any brief submissions on costs be filed within 14 days with a view to costs being determined on the papers if possible. Catchwords: SUCCESSION — Construction — Gifts — Where gift of real property made under Will — Where testatrix did not have title to the property but company of which testatrix was the sole shareholder was registered proprietor — Validity of gift SUCCESSION — Probate and administration — Rectification of wills SUCCESSION — Family provision — Claim by adult child TAXES AND DUTIES — Income tax Legislation Cited: Companies Act 1936 (NSW) Conveyancing Act 1919 (NSW), s 36B Corporations Act 2001 (Cth) Evidence Act 2005 (NSW), s 64 Income Tax Assessment Act 1936 (Cth), ss 6(1), 44, 99A, Div 7A Land Tax Management Act 1956 (NSW), s 47 Local Government Act 1993 (NSW), s 550 Succession Act 2006 (NSW), ss 27, 32, 34, 57, 59, 60, 66, 76, 80 Trustee Act 1925 (NSW), s 81 Water Management Act 2000 (NSW), ss 173, 232, 355 Wills, Probate and Administration Act 1898 (NSW), s 29A Cases Cited: Anderson v Hill [2017] NSWSC 1149 Angas Law Services Pty Ltd (in liq) v Carabelas (2005) 226 CLR 507; [2005] HCA 23 Annason v Phillips (Supreme Court (NSW), Young J, 4 March 1988, unrep) Armitage v Fraser [2020] NSWSC 979 BE Australia WD Pty Limited v Sutton (2011) 82 NSWLR 336; [2011] NSWCA 414 Cisera v Cisera Holdings Pty Ltd (2018) 98 NSWLR 747; [2018] NSWCA 286 Cisera v Cisera Holdings Pty Ltd [2017] NSWSC 960 Coorey v George (Supreme Court (NSW), Powell J, 27 February 1986, unrep) Fittler v Fittler [2009] NSWSC 291 Garbett v Bear [2015] NSWSC 1524 Hastings v Hastings [2010] NSWCA 197 Hendry v Perpetual Executors and Trustees Association of Australia (1961) 106 CLR 256; [1961] HCA 44 Herrman v Simon (1990) 4 ACSR 81 In re De Sommery; Colenenbier v De Sommery [1912] 2 Ch 622 In the Estate of the Late Patrick Ambrose Tunchon [2019] NSWSC 802 Ireland v Retallack (2011) 6 ASTLR 585; [2011] NSWSC 846 Jones v Dunkel (1959) 101 CLR 298; [1959] HCA 8 Ledgerwood v Perpetual Trustee Co Ltd (No 2) (Supreme Court (NSW), Young J, 25 August 1997, unrep) Lemon v Mead (2017) 53 WAR 76; [2017] WASCA 215 Limberger v Limberger; Oakman v Limberger [2021] NSWSC 474 Lockrey v Ferris (2011) 8 ASTLR 529; [2011] NSWSC 179 McCosker v McCosker (1957) 97 CLR 566; [1957] HCA 82 Murdocca v Murdocca (No 2) [2002] NSWSC 505 Nicol v Chant (1909) 7 CLR 569; [1909] HCA 4 O'Brien v McCormick [2005] NSWSC 619 O'Leary v O'Leary and Eccles [2010] NSWSC 1347 Phillips v McCabe [2016] SASC 27 Poche v Poche [2020] NSWSC 835 Pontifical Society for the Propagation of Faith v Scales (1962) 107 CLR 9; [1962] HCA 19 Rawack v Spicer [2002] NSWSC 849 Re Bowcock [1968] 2 NSWR 697 Re Cobcroft [2015] NSWSC 346 Re Country Road Services Pty Limited (2019) 18 ASTLR 44; [2019] NSWSC 779 Re Duomatic [1969] 2 Ch 365 Re Estate of Dippert [2001] NSWSC 167 Re O'Callaghan [1972] VR 248 Re William MacPherson [1913] SALR 207 Riddle v Riddle (1952) 85 CLR 202; [1952] HCA 12 Salier v Watson [2014] NSWSC 237 Scott v Scott [1912] P 241, CA Sgro v Thompson [2017] NSWCA 326 Singh v Singh (2018) 17 ASTLR 317; [2018] NSWCA 30 Squire v Squire [2019] NSWCA 90 Steiner v Strang (2019) 19 ASTLR 330; [2019] NSWCA 143 Steinmetz v Shannon (2019) 99 NSWLR 687; [2019] NSWCA 114 Stern v Sekers; Sekers v Sekers [2010] NSWSC 59 Taylor v Farrugia [2009] NSWSC 801 Verzar v Verzar [2013] NSWCA 170 Vescio v Bannister (2010) 3 ASTLR 619; [2010] NSWSC 1274 Vigolo v Bostin (2005) 221 CLR 191; [2005] HCA 11 Walker v Walker (Supreme Court (NSW), Young J, 17 May 1996, unrep) Watson v Foxman (1995) 49 NSWLR 315 Wilson v Porada (No 2) [2017] NSWSC 1362 Young v Outrim [2011] NSWSC 391 Texts Cited: Bridges MJ, Hayes & Jarman's Concise Forms of Wills with Practical Notes (13th ed, 1910, Sweet and Maxwell) Category: Principal judgment Parties: Vittoria Alexis Lakshmanan Wheatley (Plaintiff) Regina Erin Lakshmanan (First Defendant) Wheatley Investments Pty Ltd (Second Defendant) Yonan Pty Ltd (Third Defendant) Representation: Counsel: C Birch SC with C Hodgson (Plaintiff) M Condon SC (Defendants)