Chia & Others v Ireland

[2000] SASC 47

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(Judgment by: Martin J)

Between: Peter Heng Lam Chia, Juliana Howard Nicholls and Geoffrey Fraser White
And: Deborah Laurie Ireland

Court:

Judges: Prior J
Williams J

Martin J

Subject References:
Appeal against decision of District Court in favour of plaintiff
Retirement of party from medical practice
whether partnership existed
distinction between 'technical dissolution' and 'general dissolution' of partnership
consideration of out-going partner's rights in continuing practice
Syers v Syers order and its effects
whether rules regulating retirement act as contractual agreement between partners
whether value of partnership includes 'internally generated' goodwill
whether goodwill brought to account in partnership balance sheet
Appeal dismissed

Legislative References:
Partnership Act 1891 (SA) - 1, 24, 35(f), 39, 43, 44, referred to

Case References:
House v R - (1936) 55 CLR 499
FCT v Murry - (1998) 193 CLR 605; (1998) 98 ATC 4585; (1998) 39 ATR 129
Geraghty v Minter - (1979) 142 CLR 177, applied
Public Trustee v Schultz - (1964) 111 CLR 482 distinguished
Syers v Syers - (1876) 1 App Cas 174
Duke Group Limited (In Liquidation) v Pilmer - (1999) 73 SASR 64
Sobell v Boston - [1975] 1 WLR 1587, considered
Chia & Ors v Ireland - No A13 of 2000

Hearing date: 9 and 10 February 2000
Judgment date: 3 March 2000

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Judgment by:
Martin J

85. I agree that the appeal should be dismissed for the reasons given by Williams J.