Thompson v Comr of Stamp Duties

Subject Matter

REVENUE — 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 forming part of deceased's estate for purposes of death duty — “Territorial connection” — Stamp Duties Act, 1920–1965 (New South Wales), s 102

[1969] 1 AC 320; [1968] 3 WLR 875