Hearings
03 Dec 1953 [1954] AC 57, PC
03 Dec 1953 [1953] 3 WLR 1127, PC
Oakes v Comr of Stamp Duties of New South Wales
Subject Matter
REVENUE — Australia (new south wales) — Revenue — Estate duty — Gift — Reservation of benefit — Remuneration for managing trust property — Whether beneficial interest — Grazing property — Settlor and his children co-beneficiaries in equal shares — Children's shares used for their maintenance and education — New South Wales Stamp Duties Act, 1920–1940, s. 102 (2) (d) — Finance Act, 1940 (3 & 4 Geo. 6, c. 29), s. 43 (2) (a).
REVENUE — Australia (new south wales) — Revenue — Estate duty — Gift — Reservation of benefit — Remuneration for managing trust property — Whether beneficial interest — Grazing property — Settlor and his children co-beneficiaries in equal shares — Children's shares used for their maintenance and education — New South Wales Stamp Duties Act, 1920–1940, s. 102 (2) (d) — Finance Act, 1940 (3 & 4 Geo. 6, c. 29), s. 43 (2) (a).