Perpetual Trustee Co Ltd v Federal Commissioner of Taxation
45 CLR 224Perpetual 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.
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