Bloore v Chief Commissioner of State Revenue [2020] NSWSC 502

Supreme Court New South Wales

Medium Neutral Citation: Bloore v Chief Commissioner of State Revenue [2020] NSWSC 502 Hearing dates: 1 May 2020 Date of orders: 06 May 2020 Decision date: 06 May 2020 Jurisdiction: Equity - Revenue List Before: Stevenson J Decision: Summons dismissed Catchwords: TAXES AND DUTIES – Duties Act 1997 (NSW) s 63 – will of mother divided residuary estate equally between three siblings who were also executors – executors agreed to appropriate one of four properties in residuary estate to plaintiff – where value of that property exceeded one third of the then value of estate – whether such appropriation was in or towards satisfaction of plaintiff's entitlement under the will – whether the beneficiaries thereby agreed to vary the trusts in the will Legislation Cited: Duties Act 1997 (NSW) State Legislation Amendment Bill 2008 (NSW) Taxation Administration Act 1986 (NSW) Trustee Act 1925 (NSW) Cases Cited: Alexander v Chief Commissioner of State Revenue [2017] NSWCATAD 180 Clyne v Deputy Federal Commissioner of Taxation (1981) 150 CLR 1; [1981] HCA 40 Foots v Southern Cross Mine Management Pty Ltd (2007) 234 CLR 52; [2007] HCA 56 House of Peace Pty Ltd v Bankstown City Council (2000) 48 NSWLR 498; [2000] NSWCA 44 McGraw-Hinds (Aust) Pty Ltd v Smith (1979) 144 CLR 633; [1979] HCA 19 Tay v Chief Commissioner of State Revenue [2017] NSWSC 338 Texts Cited: F Barlow, R Wallington, SL Meadway, J MacDougald and C Kynaston, Williams on Wills (10th ed, 2014, LexisNexis Butterworths) J D Heydon and M J Leeming MJ, Jacob's Law of Trusts in Australia (7th ed, 2006, LexisNexis Butterworths Australia) D Hughes and K Lewison, The Interpretation of Contracts in Australia (2012, Thomson Reuters) J R Martyn and N Caddick QC, Williams, Mortimer and Sunnucks on Executors, Administrators and Probate, (20th ed, 2013, Sweet and Maxwell) Concise Oxford English Dictionary (2011, Oxford University Press) Category: Principal judgment Parties: Virginia Marie Tomlinson Bloore (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: B DeBuse (Plaintiff) M Sealey (Defendant)