Hearings
Australia (NSW)
07 Nov 1972 [1973] AC 558; [1973] 2 WLR 327; [1973] 1 All ER 576, PC
Comr of Stamp Duties v Atwill
Subject Matter
RESTRAINT OF TRADE — Australia — New South Wales — Restraint of trade — Death duty — Money provided by settlor invested by trustees — Trust to take effect after settlor's death — Property subject to trust included in settlor's dutiable estate — Whether property deemed to be included in estate limited to property subject to settlement at date of death — Stamp Duties Act 1920, s 102 (2) (a)
Appellate History
Comr of Stamp Duties v Atwill (1971) 45 ALJR 703
Decision of the High Court of Australia reversed
Comr of Stamp Duties v Atwill [1973] AC 558; [1973] 2 WLR 327; [1973] 1 All ER 576, PC