BALLARAT TRUSTEES EXECUTORS AND AGENCY CO. LTD. v. THE KINGVLR 687
Administration and probate — Duty — Transfer of land by aged father to sons — Land subject to mortgage — Contract purporting to be sale — Agreement by sons to pay mortgage, sum of money, and annuity to transferor — Undervalue — Knowledge of — Annuity not made payable out of property transferred — Onus of proof — "Purporting to operate as an immediate gift inter vivos" — Meaning of — Duty on whole value of property transferred — Administration and Probate Act 1915 (No. 2611), s. 143.