Page 1

Page 2 1 of 10 DOCUMENTS: CaseBase Cases

Registrar of Titles v Crowle

(1947) 75 CLR 191; [1947] ALR 362; (1947) 21 ALJR 208; BC4700400 Court: HCA Judges: Latham CJ, Rich, Dixon and McTiernan JJ Judgment Date: 23/6/1947

Catchwords & Digest

Real property -- Land registration -- Error in register -- Faulty construction of land settlement Appeal against order and declarations made by Supreme Court of Queensland. Settlement of land made to life tenant and children. Settlor died and trustee applied to bring land under (QLD) Real Property Act 1861. Master of Titles construed application as bargain and sale, vesting fee simple in trustee. Trustee transferred interest to life tenant who mortgaged land. Life tenant became insolvent. Children brought action as remaindermen. Order made that register book be rectified to show life tenant entitled to life estate. Declaration made that children entitled in remainder and registered life tenant bound to indemnify them against encumbrances. Indemnity not given and some children parted with their interest in land. Registrar appealed against recovery from Assurance Fund of amount required to clear mortgage. Whether children entitled to recover indemnity. Held: Appeal dismissed. Children, as remaindermen, entitled to recover present value of portion which passed to trustee. Children also entitled to recover benefit of indemnity to full amount of mortgage. Fact that some children had parted with interests since right to indemnity arose immaterial since right to indemnity was compensation for loss of interest. Litigation History Annotations: All Cases Sort by: Judgment Date (Latest First) Annotation Case Name Citations Finucane v Registrar of Titles Affirmed [1947] St R Qd 26 (No2)

Court QSC

Date 21/10/1946

Signal

Cases referring to this case Annotations: All CasesSort by: Judgment Date (Latest First) Annotation Case Name Citations (1996) 130 FLR 411; (1996) Sixty-Fourth Throne Pty Ltd v Cited 14 ACLC 670; (1996) V Macquarie Bank ConvR 54-546; BC9600719 Cited Titles, Registrar of v Keddell (1993) Q ConvR 54-455

Court VSC QCA

Date 15/3/19 96 25/10/1 993

Signal

Page 3 Distinguishe d/ Followed/ Cited

Registrar-General v Behn

[1980] 1 NSWLR 589; (1980) NSW ConvR 55-002

NSW CA

23/6/19 80

Cases considered by this case Annotations: All Cases Sort by: Judgment Date (Latest First) Annotation Case Name Citations Followed Spencer v Registrar of Titles [1908] AC 235 Legislation considered by this case Legislation Name & Jurisdiction Real Property Act 1861 (Qld) Real Property Act 1877 (Qld)

Court UKPC

Date 24/1/1908

Signal

Provisions s 126, s 127, s 128, s 44 s 29

Page 4

Page 5 2 of 10 DOCUMENTS: CaseBase Cases

Ham, In re; Templeton v Ham (No 2)

[1939] VLR 19; [1939] ALR 19 Court: VSC Judges: Gavan Duffy J Judgment Date: 24/10/1938

Cases considered by this case Annotations: All Cases Sort by: Judgment Date (Latest First) Annotation Case Name Citations Applied Etches v Etches (1856) 3 Drew 441 Words & Phrases

Court -

Date 31/1/1856

Signal

to such children & the issue of any children predeceasing life tenant -- until the youngest of the said children shall attain the age of 21 yrs

Page 6

Page 7 3 of 10 DOCUMENTS: CaseBase Cases

Austin v Abigail
(1933) 49 CLR 177; (1933) 7 ALJR 95; [1933] HCA 24; BC3390115 Court: HCA Judges: Rich, Starke, Dixon, Evatt and McTiernan, JJ Judgment Date: 11/5/1933

Catchwords & Digest

Succession -- Intestacy -- Life tenant -- Revocation of gift Appeal against decision of New South Wales Supreme Court no part of estate of testator passed on intestacy. By his will testator made gift to his wife, his wife's sister and his son as life tenants in equal shares. Will provided that after death of wife and wife's sister interest payable to each of them to be paid to children of testator's son. By his codicil testator revoked gift to son but made no provision in its place. Revocation of gift to son did not operate to augment shares given to wife and wife's sister because of operation of (NSW) Conveyancing Act 1919 s 36B. Appeal dismissed. Cases referring to this case Annotations: All CasesSort by: Judgment Date (Latest First) Annotation Case Name Citations Cited Applied Approved AAT Case V4 Bennett, In re v Bennett Howes (decd), Re; Quinton v Howes (1987) 88 ATC 123 [1975] Tas SR 1 [1971] 2 NSWLR 387

Court AAT A TASS C NSW SC

Date 11/12/1 987 3/2/197 5 25/10/1 971

Signal

Cases considered by this case Annotations: All Cases Sort by: Judgment Date (Latest First) Annotation Case Name Citations (1931) 44 CLR 546; (1931) 5 ALJR 39; Cited Tompkins v Simmons [1931] HCA 8; BC3190101 Cited Buckley's Trusts, In re (1883) 22 Ch D 583

Court HCA EWHCC h

Date 1/4/1931 19/1/1883

Signal

Legislation considered by this case Legislation Name & Jurisdiction Conveyancing Act 1919 (NSW)

Provisions s 36B

Page 8 Trustee Act 1925 (NSW) Words & Phrases

s 43

realise the whole estate

Page 9

Page 10 4 of 10 DOCUMENTS: CaseBase Cases

Executor Trustee & Agency Co of SA Ltd v Federal Commissioner of Taxation

(1932) 48 CLR 26; [1933] ALR 113; (1932) 6 ALJR 144b; (1932) 2 ATD 35; BC3200057 Court: HCA Judges: Gavan Duffy CJ, Rich, Starke, Dixon, Evatt and McTiernan JJ Judgment Date: 4/8/1932

Catchwords & Digest

Taxation and revenue -- Assessment of income -- Trustees and taxation -- Beneficiary presently entitled to income Appeal against decision of Board of Review. Taxpayer was trustee of estate. Deceased bequeathed property to trustees to stand possessed of six equal parts for named persons for life with remainder for named persons subject to various conditions. Three tenants for life died. Three shares vested in interest, although period for distribution of corpus not yet arrived. Estate included freehold hotel. Prospective tenant offered premium and weekly rental. Trustee applied to Supreme Court for power to accept offer, notwithstanding that it involved taking premium. Court authorised trustee but directed premium be treated as rent. Trustee did not pay any of premium to beneficiaries or include sum in assessable income for year. Commissioner of Taxation apportioned sum and treated it as properly payable to beneficiaries during that year. Commissioner assessed trustees for balance of sum. Trustee did not carry on a business and was not a taxpayer in any previous year. Whether 'presently entitled and actual receipt thereof' in the (CTH) Income Tax Assessment Act 1922 s 31(b), 'and' should be read as 'or'. Whether appellant trustee assessable and chargeable with tax in respect of sum or any, part of sum. Whether premium was income. Whether, if appellant liable for tax, tax should be rate applicable to average taxable income over preceding five years. Held, answering questions to case stated: (i) (Per Rich, Dixon and McTiernan JJ): Semble, in the phrase 'presently entitled and actual receipt thereof' in the (CTH) Income Tax Assessment Act 1922 s 31(b), the word 'and' should be read as 'or'. (ii) (Evatt J Dissenting): When a trustee received certain income upon trust, partly for one set of beneficiaries who were presently entitled thereto and partly for another set who were contingently entitled thereto, the taxpayer could only be assessed in respect of that part to which no beneficiary was presently entitled. (iii) (Per Rich, Dixon and McTiernan JJ): A premium was taken upon the grant of a lease by trustees of an estate, a share in which was held upon trusts limited in succession to tenant for life and remainderman. (iv) The premium was apportionable over the duration of the lease and the life tenant could not be said to be presently entitled to it.

Page 11 Cases referring to this case Annotations: All CasesSort by: Judgment Date (Latest First) Annotation Case Name Citations Leighton v Commissioner of (2010) 80 ATR 567; [2010] Considered Taxation FCA 1086; BC201007337 CP1 Ltd and Commissioner of (2010) 78 ATR 401; [2010] Cited State Revenue, Re VCAT 34 2007 ATC 4041; (2006) 65 Lend Lease Custodian Pty Ltd v Considered ATR 455; [2006] FCA 1790; Deputy Commissioner of Taxation BC200610929 (2003) 197 ALR 297; (2003) 77 ALJR 1019; Distinguishe Trust Co of Australia Ltd v (2003) 24(8) Leg Rep 11; d Commissioner of State Revenue 2003 ATC 4427; (2003) 52 ATR 665; [2003] HCA 23; BC200301934 Cited/ (1998) 84 FCR 70; (1998) Zeta Force Pty Ltd v Distinguishe 98 ATC 4681; (1998) 39 Commissioner of Taxation (Cth) d ATR 277; BC9802681 (1995) 95 ATC 404; (1995) Cited AAT Case 47/95; No 10,331 31 ATR 1146 [1994] ANZ ConvR 542; Cited Burke v Gillett & Torney (1994) V ConvR 54-507; BC9401174 (1994) 29(1) AustLawyer 49f; (1993) 46 FCR 252; National Australia Bank Ltd v Considered (1993) 123 ALR 349; Federal Commissioner of Taxation (1993) 93 ATC 4914; (1993) 26 ATR 503; BC9305113 Melbourne City Corp v (1991) 91 ATC 5043; (1991) Cited Commissioner of Land Tax (Vic) 22 ATR 805; BC9100577 (1990) 24 FCR 237; (1990) Cited/ Taxation, Federal Commissioner 94 ALR 541; (1990) 90 ATC Applied of v Harmer 4672; (1990) 21 ATR 623 (1988) 88 ATC 948; (1988) Cited AAT Case 4645; AAT Case V150 19 ATR 3940 Cited Cited Considered Referred to Cited Referred to Taxation Case M18 Taxation Case B24 Taylor v Federal Commissioner of Taxation Case 63 Taxes, Commissioner of v Luttrell Federal Commissioner of Taxation v Whiting (1980) 80 ATC 103 (1970) 70 ATC 111 (1970) 119 CLR 444; (1970) 44 ALJR 148; (1970) 70 ATC 4026; (1970) 1 ATR 582; BC7000170 (1954) 4 CTBR(NS) Case63 (1949) 4 AITR 310; [1949] NZLR 823 (1943) 68 CLR 199; [1943] ALR 186; (1943) 17 ALJR 39; (1943) 2 AITR 421; (1943) 7 ATD 179;

Court FCA VCA T FCA

Date 6/10/20 10 14/1/20 10 21/12/2 006

Signal

HCA

1/5/200 3

FCA AAT A VSC

29/6/19 98 2/8/199 5 14/7/19 94 4/11/19 93 5/12/19 91 25/7/19 90 27/9/19 88 21/3/19 80 7/5/197 0 8/4/197 0 22/3/19 54 30/5/19 49 19/3/19 43

FCA

VSC FCA AAT A TBR TBR HCA CTB R NZC A HCA

Page 12 BC4300033 (1942) 66 CLR 198; [1942] ALR 73; (1942) 15 ALJR 359; (1942) 2 AITR 231; (1942) 6 ATD 203; BC4200003

Cited

Resch v Federal Commissioner of Taxation

HCA

4/2/194 2

Journal articles referring to this case Article Name Formulating a Taxpayer's Charter of Rights: Setting the Ground Rules Cases considered by this case Annotations: All Cases Sort by: Judgment Date (Latest First) Annotation Case Name Citations (1930) 44 CLR 289; Howey v Federal [1931] ALR 7; (1930) 4 Considered Commissioner of Taxation ALJR 307a; (1930) 1 ATD 139; BC3000003 (1930) 44 CLR 297; Federal Commissioner of Considered (1930) 4 ALJR 340; Taxation v Higgins BC3090113 Golden Horseshoe Estates Considered [1911] AC 480 Company Ltd v R New, Re; In re Leavers; In re Considered [1901] 2 Ch 534 Morley Considered Brigstocke v Brigstocke (1878) 8 Ch D 357

Citations (1996) 25 ATRev 97

Signal

Court HCA

Date 8/12/1930

Signal

HCA UKPC EWCAC iv EWCAC iv

3/12/1930 19/5/1911 22/7/1901 27/3/1878

Legislation considered by this case Legislation Name & Jurisdiction Income Tax Assessment Act 1922 (Cth) Words & Phrases

Provisions s 16(d), s 31(1), s 13, s 31, s 31(2)(b)

presently entitled and actual receipt thereof

Page 13

Page 14 5 of 10 DOCUMENTS: CaseBase Cases

Abbott v Union Trustee Co of Australia Ltd

(1928) 41 CLR 375; [1929] ALR 126; (1928) 2 ALJR 328; (1928) 29 SR (NSW) 17; (1928) 46 WN (NSW) 2a; BC2800031 Court: HCA Judges: Knox CJ, Isaacs, Higgins, Gavan Duffy & Starke JJ Judgment Date: 3/12/1928

Catchwords & Digest

Succession -- Wills and codicils -- Construction and effect -- Option to purchase Appeal against decision of New South Wales Supreme Court. Testator's will left appellant son option to purchase widow life tenant's residuary estate. If appellant failed to exercise option in six months of widow's death, option passed to second son. Second son died in lifetime of widow. Respondent administrator of second son's estate claimed benefit of option. (i) Whether executors of donee's estate entitled to exercise option to purchase. (ii) Whether option of purchase passed to executors upon death of beneficiary. Held, allowing the appeal (5:0): (i) The language of the will and codicil indicated the option given to the appellant was a personal option exercisable only in his lifetime and his personal representatives were not entitled to exercise it. (ii) Per Higgins J: The option of purchase given by will was prima facie personal to the donee and does not pass to the donee's executors upon death. Litigation History Annotations: All Cases Sort by: Judgment Date (Latest First) Annotation Case Name Citations (1927) 28 SR (NSW) Perpetual Trustee Co v Union Reversed 222; (1927) 45 WN Trustee Co (NSW) 30

Court NSWSC

Date 21/12/1927

Signal

Cases referring to this case Annotations: All CasesSort by: Judgment Date (Latest First) Annotation Case Name Citations Sharp v Union Trustee Co of (1944) 69 CLR 539; (1944) Cited Australia Ltd 18 ALJR 353; BC4490106 Journal articles referring to this case Article Name Construction of Wills in Australia 2007 (book)

Court HCA

Date 4/12/19 44

Signal

Citations ISBN: 9780409320954

Signal

Page 15

Page 16 6 of 10 DOCUMENTS: CaseBase Cases

Knowles & Haslem v Ballarat Trustees

[1916] VLR 594; (1916) 22 CLR 212; (1916) 22 ALR 431; [1916] HCA 57; BC1600017 Court: HCA Judges: Griffith CJ, Barton, Isaacs, Gavan Duffy & Rich JJ Judgment Date: 13/10/1916

Catchwords & Digest

Succession -- Wills and codicils -- Distribution of income from shares in a company -- Life tenants and remaindermen Two appeals heard together from the judgment of the Supreme Court of Victoria for the determination of questions arising in the administration of an estate. Testator by will gave to the appellant the net income from 1000 shares in a company with the remainder to his children. Company paid certain sums per share as "a distribution of assets" by the Company to the trustee. Trustees sought determination by the Supreme Court of their right to moneys paid by the limited company to the trustee in respect of shares in the company forming part of the estate. Supreme Court held that as between life tenants and remaindermen the sums were to be treated as corpus. Tenant for life of 1000 shares and beneficiaries appealed to the High Court. Whether the two sums paid to and received by the respondent trustee as capital of the company should be held by the trustee as corpus for the benefit of the sons of the deceased. Whether trustee was required to give the sums received to the life tenant or hold them for the remainderman. Held, dismissing the appeal: Per Griffith CJ, Barton, Gavan Duffy and Rich JJ (Isaacs J dissenting): As between tenants for life and remaindermen, the two distributions were to be treated as corpus of the estate. Litigation History Annotations: All Cases Sort by: Judgment Date (Latest First) Annotation Case Name Citations Hassell (decd), In re; Ballarat [1916] VLR 29; (1915) Affirmed Trustees Executors & Agency 22 ALR 1; (1915) 37 Co Ltd v Haslem ALT 139 Cases referring to this case Annotations: All CasesSort by: Judgment Date (Latest First) Annotation Case Name Citations Cited Referred to Taxation Case G14 Boan (decd), In re Estate of; Commissioner of Stamps v Executors of the Will of Boan (1975) 75 ATC 72 (1946) 48 WALR 5

Court VSC

Date 1/12/1915

Signal

Court TBR WAS C

Date 26/2/19 75 1/4/194 6

Signal

Page 17 (decd) Referred to Commissioner of Taxation (NSW) v Stevenson Stevenson v Commissioner of Taxation Hill v Permanent Trustee Co Ltd Hill v Permanent Trustee Co Ltd Hill, In re; Permanent Trustee Co v Hill Thornley (decd), In re; Boyd v Thornley Perpetual Trustee Co Ltd v Champion Webb v Commissioner of Taxation Perpetual Trustee Co Ltd v Champion Drew v Vickery Macansh v Fisher Fisher v Fisher Hill v Permanent Trustee Co Ltd (1937) 59 CLR 80; (1937) 11 ALJR 353; (1937) 55 WN (NSW) 40a; (1937) 1 AITR 211; (1937) 4 ATD 415 (1936) 37 SR (NSW) 84; (1936) 54 WN (NSW) 3; (1936) 4 ATD 150 (1933) 33 SR (NSW) 527; (1933) 50 WN (NSW) 209 [1930] AC 720; (1930) 4 ALJR 342; (1930) 31 SR (NSW) 32; [1930] All ER Rep 87 (1928) 29 SR (NSW) 53; (1928) 46 WN (NSW) 10 [1925] VLR 569; (1925) 47 ALT 52 (1923) 23 SR (NSW) 544; (1923) 40 WN (NSW) 119 (1922) 30 CLR 450; (1922) 28 ALR 284; BC2200023 (1921) 21 SR (NSW) 501; (1921) 38 WN (NSW) 162 (1919) 19 SR (NSW) 245; (1919) 36 WN (NSW) 100 (1917) 18 SR (NSW) 14; (1917) 34 WN (NSW) 172 (1917) 23 CLR 337; (1917) 23 ALR 318; [1917] HCA 42; BC1700027 (1930) 48 WN (NSW) 13 HCA 14/12/1 937 15/12/1 936 18/10/1 933 29/7/19 30 16/11/1 928 9/6/192 5 14/9/19 23 19/6/19 22 5/8/192 1 7/8/191 9 4/9/191 7 4/9/191 7

Referred to Referred to Disapproved Applied Applied Referred to Considered Followed Considered Followed/ Applied Considered/ Followed Disapproved

NSW SC NSW SC UKP C NSW SC VSC NSW SC HCA NSW SC NSW SC HCA HCA UKP C

Cases considered by this case Annotations: All Cases Sort by: Judgment Date (Latest First) Annotation Case Name Citations Armitage, In re; Armitage v Considered [1893] 3 Ch 337 Garnett (1887) 12 App Cas 385; Distinguishe Bouch v Sproule [1886-90] All ER Rep d 319 Words & Phrases

Court EWCAC iv UKHL

Date 4/8/1893 13/6/1887

Signal

distribution of assets -- on account of the ultimate realisation of assets

Page 18

Page 19 7 of 10 DOCUMENTS: CaseBase Cases

Mitchell v Hart
(1914) 19 CLR 33; (1914) 21 ALR 52; [1914] HCA 72; BC1400005 Court: HCA Judges: Griffith CJ, Isaacs and Gavan Duffy JJ Judgment Date: 26/11/1914

Catchwords & Digest

Trusts -- Beneficiaries -- Trust assets -- Beneficiary's interest in trust assets Appeal against decision of New South Wales Supreme Court. Respondent trustees under will held company shares on trust for respondent tenants for life with remainders over. Company issued new shares and offered to shareholders. Premiums from share sales distributed amongst shareholders. Proportion of company reserves resolved to be distributed as bonus. Shareholders could elect to pay for shares out of bonus. Respondent trustees accepted new shares and paid out of bonus. Whether new shares formed part of trust estate's capital. Whether life tenants entitled to charge on shares if shares formed part of trust estate's capital. Held, dismissing the appeal (2:1): (i) The new shares formed part of the capital of the trust estate. (ii) Per Isaacs and Gavan Duffy JJ: The life tenants were entitled to a charge on each of the shares amounting to the bonus applied in payment of such shares, despite forming part of the capital of the trust estate, consideration for the practical interrelationship between increasing capital accumulation Cases referring to this case Annotations: All CasesSort by: Judgment Date (Latest First) Annotation Case Name Citations Sears (decd), In re; Perpetual Referred to Executors Trustees & Agency Co (1951) 53 WALR 57 Ltd v Chisholm (1923) 24 SR (NSW) 40; Applied Guazzini v Pateson (1923) 40 WN (NSW) 142 (1916) 16 SR (NSW) 636; Referred to Macansh v Fisher (1916) 34 WN (NSW) 25 Hassell (decd), In re; Ballarat [1916] VLR 29; (1915) 22 Discussed Trustees Executors & Agency Co ALR 1; (1915) 37 ALT 139 Ltd v Haslem

Court WAS C NSW SC NSW SC VSC

Date 24/5/19 51 28/9/19 23 8/10/19 16 1/12/19 15

Signal

Page 20

Page 21 8 of 10 DOCUMENTS: CaseBase Cases

Holt v Deputy Federal Commissioner of Land Tax

(1914) 17 CLR 720; (1914) 20 ALR 322; [1914] HCA 26; BC1400035 Court: HCA Judges: Griffith CJ, Barton, Isaacs and Powers JJ Judgment Date: 16/4/1914

Catchwords & Digest

Taxation and revenue -- Land tax -- Assessment -- Legal life tenant Appeal against assessment of land tax. Appellant tenant for life of land under testator's will. Testator still registered proprietor. Testator devised land to trustees for appellant's father with remainder for appellant. Appellant's father died. Appellant and father both not registered as proprietor of life estate. Appellant assessed for land tax as equitable tenant for life. Whether appellant entitled to be assessed as legal tenant for life. Whether statutory prohibition against instruments passing estates under statute applied to estate passing by law. Held, allowing the appeal (4:0): (i) Under the testator's will, the appellant had a legal estate in the land, and was entitled to be registered under (NSW) Real Property Act 1900 as the proprietor of a life estate and to be assessed as legal tenant for life under (CTH) Land Tax Assessment Act 1910-1911 s 25. (ii) Per Isaacs J: The prohibition in (NSW) Real Property Act 1900 against an instrument passing an estate in land under that Act does not apply to the case of an event, not being an instrument, having a legal operation, and an estate Cases referring to this case Annotations: All CasesSort by: Judgment Date (Latest First) Annotation Case Name Citations [2011] NSWSC 79; Cited Warren v Dickson BC201101785 [2007] QSC 378; Cited Holdway v Arcuri Lawyers (No 2) BC200711098 (2002) 10 BPR 19,545; Applied Bhana v Bhana [2002] NSWSC 117; BC200200581 (1994) 13 ACSR 592; Australia & New Zealand (1994) 6 BPR 13,739; Cited Banking Group Ltd v Barns [1995] ANZ ConvR 123; BC9402514 Referred to/ Dixon v Commissioner of Stamp (1985) 3 NSWLR 347; Cited Duties (NSW) (1985) 85 ATC 4718; (1985)

Court NSW SC QSC NSW SC NSW SC NSW SC

Date 25/2/20 11 18/12/2 007 1/3/200 2 3/5/199 4 22/11/1 985

Signal

Page 22 17 ATR 58 Considered Referred to Spark v Meers Lindsay v Murphy [1971] 2 NSWLR 1 (1967) 90 WN (Pt 1) (NSW) 410 NSW SC NSW DC 26/8/19 71 14/12/1 967

Legislation considered by this case Legislation Name & Jurisdiction Land Tax Assessment Act 1910 Real Property Act 1900 (NSW) Words & Phrases

Provisions s 25 s 39, s 41, s 42

legal tenant for life

Page 23

Page 24 9 of 10 DOCUMENTS: CaseBase Cases

Hedderwick v Federal Commissioner of Land Tax

[1913] VLR 450b; (1913) 16 CLR 27; (1913) 19 ALR 112; [1913] HCA 11; BC1300045 Court: HCA Judges: Griffith CJ, Barton, Isaacs & Gavan Duffy JJ Judgment Date: 3/3/1913

Catchwords & Digest

Taxation and revenue -- Land tax -- Retrospective law -- Amendment to Land Tax Act affecting assessments for life tenants Case stated for the opinion of the High Court. Testator devised to appellant trustees all his real estate upon trusts for conversion and pending conversion to pay the income of his widow for life. Trustees were directed to hold property upon trust for the testator's children in equal shares after the death of the wife. Trustees filed a tax return pursuant to (CTH) Land Tax Assessment Act 1910 of all land held by them. Assessment was made pursuant to the amended (CTH) Land Tax Assessment Act 1911. Before the amendment of (CTH) Land Tax Assessment Act 1911 s 25, an equitable tenant for life without power of sale was entitled to be assessed as if they were a legal tenant for life. Trustees objected to the manner by which the unimproved value of the land had been calculated. Whether the trustees were entitled to claim the benefit of (CTH) Land Tax Assessment Act 1911 s 25 as amended. Rule as to retrospective legislation pending litigation considered. Held, dismissing the appeal: (Per Griffith CJ, Barton and Duffy JJ. Isaacs J dissenting): In the assessment of land tax for the financial year beginning 1 July 1911, an equitable tenant for life of land, without power to sell under the will of a testator who died before 1 July 1910, was not entitled to be assessed as if he were a legal tenant for life without power to sell. Cases referring to this case Annotations: All CasesSort by: Judgment Date (Latest First) Annotation Case Name Citations [2003] All ER (D) 187 (Jul); [2003] UKHL 40; [2004] 1 Wilson v First County Trust Ltd AC 816; [2003] 4 All ER Cited (No 2) 97; [2003] 3 WLR 568; [2003] 2 All ER (Comm) 491 Referred to Harlow v Horton [1975] Qd R 147

Court UKH L

Date 10/7/20 03 22/7/19 75

Signal

QSC

Legislation considered by this case

Page 25 Legislation Name & Jurisdiction Land Tax Assessment Act 1910 (Cth) Land Tax Assessment Act 1911 Land Tax Assessment Act 1912

Provisions s 25, s 3, s 33, s 35 s 13, s 3 s 12, s 7

Page 26

Page 27 10 of 10 DOCUMENTS: CaseBase Cases

Cock v Aitken (No 2)

[1913] VLR 301; (1912) 15 CLR 373; (1912) 18 ALR 576; [1912] HCA 70; BC1200017 Court: HCA Judges: Griffith CJ, Barton and Isaacs JJ Judgment Date: 22/10/1912

Catchwords & Digest

Practice and procedure -- Costs -- Costs order -- Variation Appeal against decision of Full Court of Victoria. Appellant life tenant of residue of income of estate. Respondent trustees of estate and children. Parties to original suit involved appellant, respondent and trustees of third party's will. Third party trustees faced complaint of personal misconduct. Third party trustees granted appeal from High Court to Privy Council concerning respondent's matters, not own. Third party trustees' appeal dismissed with costs. Privy Council reversed High Court order. Respondent in interim paid and incurred costs in obedience with High Court order. Whether costs of litigation should be borne by life estate or charged to income or to corpus. Held, allowing the appeal: (i) The whole of the costs should be paid out of corpus, except such part of the life tenant's costs of the appeal to the High Court as the trustees of the estate might think were reasonably attributable to charge against the third party trustees, and the charge against the third party trustees should be recouped out of income by the consent of the assignees of his interest. Litigation History Annotations: All Cases Sort by: Judgment Date (Latest First) Annotation Case Name Citations [1912] VLR 433; Varied Aitken v Cock (1912) 18 ALR 366; 34 ALT 81 Cases referring to this case Annotations: All CasesSort by: Judgment Date (Latest First) Annotation Case Name Citations [2011] NSWSC 591; Cited Frost v Fallon BC201104266

Court VSC

Date 12/8/1912

Signal

Court NSW SC

Date 16/6/20 11

Signal

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