Chesterman v Federal Commissioner of Taxation

32 CLR 362

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Between: CHESTERMAN
And: FEDERAL COMMISSIONER OF TAXATION

Court:

Judges: Knox CJ
Isaacs J
Higgins J
Rich J
Starke J

Subject References:
Succession
Estate duty
Exemption
'Charitable purposes'
Annuity

Legislative References:
Estate Duty Assessment Act 1914 (No 22) - the Act

Hearing date: 20 February 1923; 21 February 1923; 22 February 1923; 23 February 1923; 26 February 1923
Judgment date: 6 June 1923

MELBOURNE

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ORDER

Questions answered thus:

(1)

No.

(2)

Part of the estate of the testator equivalent to the value of the annuity.

(3)

Yes.

(4)

No.

(5)

The value of the annuity should be ascertained as a matter of fact.