LIVINGSTON v COMMISSIONER OF STAMP DUTIES (QUEENSLAND)

107 CLR 411

Between: LIVINGSTON
And: COMMISSIONER OF STAMP DUTIES (QUEENSLAND)

Court:
High Court of Australia

Judges: Dixon CJ
Fullagar J
Kitto J
Menzies J
Windeyer J

Subject References:
Conflict of laws
Assessment of succession duty
Wife entitled to share in residue under husband's will
Husband's estate not fully administered
Assets in New South Wales and Queensland

Legislative References:
Succession and Probate Duties Act 1892 (Qld) - the Act

Judgment date: 16 December 1960

SYDNEY


ORDER

Allow appeal with costs from the order of the Full Court of the Supreme Court of Queensland dated 2nd December 1959 whereby an appeal by the abovenamed appellant against an assessment of succession duty was dismissed. Discharge the said order of the Supreme Court and in lieu thereof order that the appeal against such assessment be allowed with costs and the assessment discharged. Remit the cause to the Supreme Court to make any consequential order or orders that may appear necessary or proper. Grant special leave to appeal from the order of the Full Court of the Supreme Court of Queensland dated 2nd December 1959 whereby an appeal by the abovenamed appellant against an assessment of administration duty was dismissed. Allow with costs the appeal pursuant to such special leave. Discharge the said order of the Supreme Court. In lieu thereof order that the appeal against such assessment be allowed with costs and the assessment discharged. Remit the cause to the Supreme Court to make any consequential order or orders that may appear necessary or proper.

ON APPEAL FROM THE SUPREME COURT OF QUEENSLAND.