The Perpetual Executors and Trustees Association of Australia Limited v The Commissioner of Taxes of The Commonwealth of Australia: PC 19 Jan 1954

Australia – The executors appealed against an assessment to (Australian) Estate Duty.

Judges:

Oaksey, Morton of Henryton, Reid, Asquith of Bishopstone, Cohen LL

Citations:

[1954] UKPC 4, [1954] 2 WLR 171, [1954] TR 29, (1954) 47 R and IT 293, (1954) 33 ATC 30, [1954] 1 All ER 339, [1954] AC 114

Links:

Bailii

Jurisdiction:

Australia

Inheritance Tax

Updated: 22 September 2022; Ref: scu.445867