Perpetual Trustee Co Ltd v Federal Commissioner of Taxation

45 CLR 224

---

Perpetual Trustee Co Ltd v Federal Commissioner of Taxation

Court:

Judges: Starke J
Dixon J
Evatt J
McTiernan J

Subject References:
Taxation and revenue
Estate duty
Exemption
Institute for benefit of naval ratings

Legislative References:
Estate Duty Assessment Act 1914 (Cth) - Subsection 8(5)

Judgment date: 23 April 1931

SYDNEY

---

ORDERS

Question answered: No. Costs of case stated costs in the appeal. Refer this opinion back to the original jurisdiction.