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Permanent Trustee Company (Canberra) Limited v. Finlayson and Others; Commissioner of Stamp Duties (N.S.W.), Third Party

Published online by Cambridge University Press:  24 January 2025

P. A. Paterson
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Type
Case Notes
Information
Federal Law Review , Volume 3 , Issue 1 , March 1968 , pp. 140 - 143
Copyright
Copyright © 1968 The Australian National University

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References

1 (1967) 9 F.L.R. 424. Supreme Court of the Australian Capital Territory; Dunphy J.

2 Section 102 provides, inter alia:

For the purposes of the assessment and payment of death duty but subject as hereinafter provided, the estate of a deceased person shall be deemed to include and consist of the following classes of property:—

(1) (a) All property of the deceased which is situate in New South Wales at his death. And in addition where the deceased was domiciled in New South Wales all personal property of the deceased situate outside New South Wales at his death … .

3 James v. Catherwood (1823) 3 Dowl & Ry. (K.B.) 190.

4 [1955] A.C. 491.

5 Ibid. 507.

6 (1946) 193 S.W. 2d. 919.

7 (1950) 234 S.W. 2d. 722.

8 Constitution section 118.

9 Official Report of the National Australasian Convention Debates (1891) 687.

10 Section 18, which carries out the intention of s. 118 of the Constitution, states:

All public acts records and judicial proceedings of any State or Territory, if proved or authenticated as required by this Act, shall have such faith and credit given to them in every Court and public office as they have by law or usage in the Courts and public offices of the State or Territory from whence they are taken.

11 After referring to an observation in Government of India v. Taylor that Parliament could overrule the doctrine, Dunphy J. stated:

This, it seems to me, Parliament has done through s. 118 of the Commonwealth of Australia Constitution Act and s. 18 of the State and Territorial Laws and Records Recognition Act 1901-1964.

(1967) 9 F.L.R. 424, 436.

12 (1935) 296 U.S. 268.

13 (1947) 329 U.S. 545.

14 (1963-1964) 110 C.L.R. 498.