Livingston V Commissioner of Stamp Duties (Qld) [1960] HCA 94; (1960) 107 CLR 411 (16 December 1960) HIGH COURT of AUSTRALIA
Livingston v Commissioner of Stamp Duties (Qld) [1960] HCA 94; (1960) 107 CLR 411 (16 December 1960) HIGH COURT OF AUSTRALIA LIVINGSTON v. COMMISSIONER OF STAMP DUTIES (Q.) [1960] HCA 94 ; (1960) 107 CLR 411 Private International Law High Court of Australia Dixon C.J.(1), Fullagar(2), Kitto(3), Menzies(4) and Windeyer(5) JJ. CATCHWORDS Private International Law - Succession Duty - Probate and Administration Duty - Death intestate of wife entitled to share in residue under her husband's will - Assessment of wife's estate for succession and administration duties on this share - Husband's estate not fully administered - Assets in New South Wales and Queensland - Husband, wife and executors of husband's will resident and domiciled in New South Wales - Place of administration of husband's estate New South Wales - Administrator of wife's estate denied liability of estate to duties - Appeals by petition to Supreme Court - Right of appeal - "Accountable party" - Nature of interest in estate not fully administered - Whether situated in Queensland - The Succession and Probate Duties Acts 1892 to 1952 (Q.), ss. 3, 4, 12, 43, 46, 47, 47A, 48, 50, 55. HEARING Brisbane, 1960, June 14, 15; Sydney, 1960, December 16. 16:12:1960 APPEAL and application for special leave to appeal from the Supreme Court of Queensland. DECISION December 16. The following written judgments were delivered:- DIXON C.J. By s. 48 of The Succession and Probate Duties Acts 1892 to 1952 chargeable with duty on being required by the Commissioner to deliver an account makes default in doing so the Commissioner may, by summons before a judge of the Supreme Court in chambers call upon such person to show cause why he should not deliver the account and pay the duty and costs, and thereupon such order shall be made as the judge thinks just.
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