Re Estate Gowing; Application for Executor's Commission [2014] NSWSC 247

Supreme Court New South Wales

Medium Neutral Citation: Re Estate Gowing; Application for Executor's Commission [2014] NSWSC 247 Hearing dates: 3 June 2013 (and, with written submissions, on papers in chambers) Decision date: 17 March 2014 Jurisdiction: Equity Division Before: Lindsay J Decision: Order made varying the amount of commission allowed to Executors from the estate of the Deceased under the Probate & Administration Act 1898 NSW s 86(1) Catchwords: WILLS, PROBATE and ADMINISTRATION - Executors - Claim for commission - Assessment of quantum - Principles applicable - Guideline rates - Standard of reasonableness - Interplay between lump sum and percentage rate assessments - Application to large estate

PROCEDURE - Review of registrar's decision - Assessment of executor's commission - Nature of review - status of registrar's decision - Specialist jurisdiction involving expertise acquired from experience of estate administration - Probate & Administration Act 1898 NSW s 86(1) - Summary procedure Legislation Cited: Administration and Probate Act 1958 VIC, s 65 Australian Courts Act 1828 (Imp) Civil Procedure Act 2005 NSW Corporations Act 2001 Cth, chapter 5D NSW Trustee and Guardian Act 2009 NSW Probate & Administration Act 1898 NSW s 86(1) Supreme Court Act 1970, s 120A(1)-(3); s 121(5). s 121(4), s 121 (3), Supreme Court Rules 1970 NSW Part 78 r 5(1)(f), r 94, Part 78 r 5(1)(f) The Third Charter of Justice - [The New South Wales Act of 1823] Trustee Companies Act 1964 NSW Uniform Civil Procedure Rules 2005 NSW r 49.19, r 49.20(1) Cases Cited: Allen v Union-Fidelity Trustee Co of Australia Limited (1986) 6 NSWLR 341 at 345E-346D Anson v Anson [2004] NSWSC 766; 12 BPR 22,303 at [75]-[76]; 12 BPR 22,303 at [75]-[78] Ayliffe v Murray (1740) 2 AtK 58 at 59-60; 26 ER 433 at 434 Bethell v Abraham (1873) LR 17 Eq 24 Brown v Inland Revenue Commissioners [1965] AC 244 at 256 Creer - The Estate of Peters [2007] NSWSC 1291 at [9], [11] Crout v Beissel [1909] VLR 207 at 213-214 Dale v Inland Revenue Commissioners [1954] AC 11 at 27 Estate of Sharman; Ex parte Verslius [1999] NSWSC 709 at [2]-[3] Estate of Edward Simshauser, deceased (NSW Supreme Court, Holland J, 24 November 1978, unreported). Forster v Ridley (1864) 4 De G J & S 452 Foster v Spencer [1996] 2 All ER 672 at 678j-679b and 681b-682h Guazzini v Pateson (1918) 18 SR (NSW) 275 at 285-286 Hawkins v Barkley-Brown [2010] NSWSC 48 at [28]-38] In Re Allan McLean (Deceased) [1911] 31 NZLR 139 at 144 In Re Duke of Norfolk's Settlement Trusts [1982] Ch 61 In Re Freeman's Settlement Trusts (1887) 37 Ch D 148 In Re Universal Distributing Company Limited (In Liq) (1933) 48 CLR 171 at 176 In Re Viscount Furness; Wilson v Kenmore [1943] Ch 415 at 418-419 In the Will of TS Douglas (1951) 51 SR (NSW) 282 at 284-285 In the Will of James Greer (1911) 11 SR (NSW) 21 at 23 In the Will of Kerrigan (1935) 35 SR (NSW) 242 at 245-246 and 251-252 In the Will of J Marsden (1926) 43 WN (NSW) 170 In the Will of Oddie [1976] 1 NSWLR 371 at 374B In the Will of Shannon [1977] 1 NSWLR 210 at 214G-215D, 217D-218D In the Will of Sheldon [1972] 1 NSWLR 196 at 199F-201D In the Will of Sheppard [1972] 2 NSWLR 714 at 717B, 717 In the Will of Henry Sherringham (1901) 1 SR (NSW) (B&P) 48 In the Will of Wallace (1934) 51 WN (NSW) 84 at 86 McLean v Burns Philp Trustee Co Pty Ltd (1985) 2 NSWLR 623 at 633-637 Macedonian Orthodox Community Church St Petka Incorporated v Bishop Petar (2008) 237 CLR 66 at 93 [69] Mayne v Jaques (1960) 101 CLR 169 at 181, 182, 183 Minors v Battison (1876) 1 App Cas 428 at 438-439 Moss v Barnett (1862) 1 SCR (NSW) 313 at 316-317 Nissen v Grunden (1912) 14 CLR 297, 305, 315 Patterson v Halliday [2003] VSC 298 at [26]-[27] Phillips Re Estate of Joel [2007] NSWSC 639 at [14] and [18]; [11] Plomley v Shepherd (1896) 17 NSWR (Equity) 215 at 217 Re Application of Sutherland [2004] NSWSC 798; 50 ACSR 297 at [11]-[17]; 299 [11] - 301 [17] Re Browne (1895) 1 NSWLR (B&P) 62 at 67-68, 69 and 70-71 Re Craig (1952) 52 SR (NSW) 265 at 267-268 Re Estate of Wilson, deceased (1987) 11 NSWLR 493 at 495B Robinson v Pett (1734) 3 P.WMS. 249; 24 ER1049 Spence v Spence [2003] NSWSC 1232 at [5]-[10] Tomko v Plasty (No 2) (2008) 71 NSWLR 61 at 64 [4]-65 [11] Watters, Re Estate of Dibbs [2006] NSWSC 1277 at [15]-[17], [16] Willett v Futcher (2005) 221 CLR 627 at 636 n 26 Winter-Irving v Winter [1907] VLR 546 Texts Cited: Hastings and Weir, Probate Law and Practice, 2nd ed, (LBC, 1948) Mason & Handler, Succession Law and Practice NSW (Lexis Nexis, 1985), para [144.1.1.3] ES Vance, Executor's Commission (Law Book Co, Australia, 1969) at pp 187-190 JM Bennett and AC Castles A Source Book of Australian Legal History, pp 46-47 JM Bennett, A History of the Supreme Court of New South Wales pp 133, 135 and 141-142, p 94 n 5 Mason & Handler, Succession Law and Practice NSW (Lexis Nexis, 1985), para [144.1.1.3] R Hastings and G Weir, Probate Law and Practice, Part 1 (pp 3-25). RB Outhwaite, The Rise and Fall of the England Eccesiastical Courts, 1500-1860, p 33 RS Geddes, CJ Rowland and P Studdert, Wills Probate and Administration Law in NSW (LBC, 1996), para [86.20] on p 586 WJ Jones, The Elizabethan Court of Chancery,pp 400-417; pp 403-404, 411 and 413-417 W Holdsworth, A History of English Law,pp 458-459 and 629 Chapters on Equity in New South Wales, pp 7-8 Sir Frederick Jordan, Select Legal Papers LI Rotman, Fiduciary Law, p 62 F Jordan, Chapters on Equity in NSW (6th ed, 1947), p 124 note (m); p 125 note (c), reprinted in Select Legal Papers (Legal Books, Sydney, 1983). F Jordan, Select Legal Papers (Legal Books, Sydney, 1983) Administration of the Estates of Deceased Persons (3rd ed, 1948), pp 42-44; Browne Ashburner's Principles of Equity (Butterworth, London, 2nd ed, 1933), p 134; ES Vance, Executors Commission, pp 182-183 Category: Principal judgment Parties: Stephen Keith Preen and Ross Walter Dymock Forsyth (Plaintiffs/Executors) Ex parte Representation: Counsel: JE Armfield Solicitors: Maurice Buckley, CT Poole and Son File Number(s): 2010/210049