West v Federal Commissioner of Taxation

(1949) 79 CLR 319
23 ALJ 670

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(Judgment by: Rich J)

Between: West
And: Federal Commissioner of Taxation

Court:

Judges: Latham CJ

Rich JDixon J

Subject References:
Estate Duty (Cth)

Judgment date: 16 November 1949

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Judgment by:
Rich J

I would answer the question submitted in the negative and can state my reasons very briefly. The clause in the testator's will that "it is my will and desire that the share in my trust estate of every daughter of mine . . . shall be by deed settled and assured" is not a mere power but an imperative trust which the trustees were bound to execute and they and not the deceased daughter executed the settlement pursuant to the provisions in the will. (at p327)