The Weekly Law Reports
[1968] 3 WLR 875
[PRIVY COUNCIL]
CECIL WOLSEY CURTIS THOMPSON AND ANOTHER APPELLANTS AND COMMISSIONER OF STAMP DUTIES RESPONDENT
ON APPEAL FROM THE SUPREME COURT OF NEW SOUTH WALES
1968 April 1,
2,
3;
May 27
May 27
VISCOUNT DILHORNE, LORD MACDERMOTT, LORD PEARCE and LORD PEARSON.
Australia
— New South Wales
— Revenue
— Death duty
— Taxing statute
— Constitutional validity
— “Property deemed to be included in the estate of the deceased shall be the property … at … his death … subject to such trust”
— Assets outside state of deceased's domicile passing under testamentary appointment
— Whether 876forming part of deceased's estate for purposes of death duty
— “Territorial connection”
—
Stamp Duties Act, 1920–1965 (New South Wales), s. 102.