Perpetual Executors and Trustees Association of Australia Ltd v Federal Commissioner of Taxation

(1948) 77 CLR 1

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(Judgment by: McTiernan J)

Between: Perpetual Executors and Trustees Association of Australia Ltd
And: Federal Commissioner of Taxation

Court:

Judges: Latham CJ
Starke J
Dixon J

McTiernan JWilliams J

Subject References:
Estate Duty

Judgment date: 22 September 1948

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Judgment by:
McTiernan J

I agree with the answers which the Chief Justice proposes should be given to the questions and with his Honour's reasons. (at p32)