Administration and probate — Probate duty — Statement for duty — Deductions — Debts due — Debt barred by Statute of Limitations — Administration and Probate Act 1890 (No. 1060), s. 97.

Administration and probate — Probate duty — Immediate gift — Possession and enjoyment to the exclusion of the donor — Husband and wife — Money supplied by husband to pay for house intended to be bought by wife — Whether gift of money — Gift by husband to wife of house — House used as matrimonial domicil — Administration and Probate Act 1903 (No. 1815), s. 11 — Administration and Probate Act 1890 (No. 1060), s. 98 — Right of husband to live in wife's house.

Administration and probate — Probate duty — Immediate gift — Possession and enjoyment to exclusion of donor — Husband and wife — Money supplied by husband to pay for house bought by wife — Gift of money or of house — House used as matrimonial domicil — Administration and Probate Act 1903 (No. 1815), s. 11.

Administration and probate — Probate duty — Gift of property within 12 months before death of donor — Twelve assignments — Principle upon which duty calculated — Assignments to be valued separately — Assignment of foreign property — Sale — Receipt of proceeds in Victoria prior to donor's death — Whether taxable — Administration and Probate Act 1915 (No. 2611), s. 143.

Administration and probate — Probate duty — Public charitable bequest — Assets of testator in New South Wales and Victoria — Gift to charities in Victoria — Whether duty deductible from Victorian assets — No direction in will to pay legacies out of Victorian assets — No circumstances requiring such payment — Administration and Probate Act 1915 (No. 2611), ss. 128, 130.

Administration and probate — Probate duty — Gift of property within twelve months before death of donor — Several gifts — Principle on which duty calculated — Gifts to be valued separately — Administration and Probate Act 1915, ss. 122, 128, 143.

Administration and probate — Probate duty — Assessment — Gift inter vivos — Value of property given — Value at death of donor assessable — Administration and Probate Act 1915 (No. 2611), s. 143 — Administration and Probate Act 1921 (No. 3154), s. 2.

Administration and probate — Probate duty — "Gift inter vivos" — "Settlement" — Meanings thereof — Property forming part of deceased person's estate — Deed of settlement vesting assets in trustees — "Non-testamentary disposition of property" — Whether disposition creates beneficial interest — Whether "gift inter vivos" or "settlement" — Character of disposition — Whether to take effect on death — Ascertainable as soon as made — Administration and Probate Act 1928 (No. 3632), sec. 177; Administration and Probate (Estates) Act 1951 (No. 5590), secs. 2 (1), 4 (1) (d), (h), 11.

Administration and probate - Probate duty - Gift duty - Gift inter vivos - For religious purposes - Exemption from duty - Administration and Probate Act 1928 (No. 3632), s160 - Administration and Probate Act 1948 (No. 5277), s8(1) - Administration and Probate (Estates) Act 1951 (No. 5590), s4(1), s10.

Administration and probate - Probate duty - Hardship Relief Board - Application for relief from duty - Power of Board to entertain application made after duty has been paid - Probate Duty Act 1962 (No. 6890), s38B.

Administrative law - Statutory tribunal - Hardship Relief Board - Natural justice - Form of "hearing" to which applicant is entitled before decision is made.

Administrative law - Statutory tribunal - Hardship Relief Board - Bias - Prejudgment - Expression of opinion by a tribunal member in advance of hearing.