THE BALLARAT TRUSTEES EXECUTORS AND AGENCY CO. LTD. v. THE KING

[1927] VLR 415·Cussen, J.
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[1927] VLR 415
1927 VLR 415
THE BALLARAT TRUSTEES EXECUTORS AND AGENCY CO. LTD. v. THE KING Supreme Court of Victoria Cussen, J. August 12, 15 August 1927 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 .

In assessing duty on a deceased person’s estate under Part VI. of the Administration and Probate Act 1915, the date at which the value of a gift inter vivos falling within sec. 143 is to be ascertained is the date of the death of the donor and not the date of the gift.

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[1927] VLR 415

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