Bosanac v Commissioner of Taxation [2022] HCA 34

Bosanac v Commissioner of Taxation [2022] HCA 34

The ultimate inference from the facts and parties’ conduct was that Ms Bosanac and Mr Bosanac intended the Dalkeith property to be solely Ms Bosanac’s property and not jointly owned, so the presumption of resulting trust did not arise; nor did the presumption of advancement require judicial abolition. No trust in favour of Mr Bosanac was created or inferred.

Parties
Appellant: Bernadette Bosanac; First Respondent: Commissioner of Taxation; Second Respondent: Mr Bosanac
Jurisdiction
Australia
Judgment Date
12 October 2022
Procedural Posture
Appeal / Final Judgment of High Court of Australia
Outcome
appeal allowed
Legal Topics
Resulting Trust, Presumption of Advancement, Intention to Create Trust, Beneficial Ownership of Matrimonial Home
Equity Trusts Property Law Resulting Trust Presumption of Advancement Intention to Create Trust Beneficial Ownership of Matrimonial Home

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 33 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

Bernadette Bosanac

Appellant

Commissioner of Taxation

First Respondent

Mr Bosanac

Second Respondent

Procedural Posture

Appeal / Final Judgment of High Court of Australia

Legal Issues

  1. 1 Whether the presumption of resulting trust arises in favour of a husband where purchase monies for property are advanced and property is registered solely in wife's name
  2. 2 Whether the presumption of advancement precludes a resulting trust in matrimonial property contexts
  3. 3 Whether Ms and Mr Bosanac intended Mr Bosanac to have a beneficial interest in the Dalkeith property

Ratio Decidendi

The ultimate inference from the facts and parties’ conduct was that Ms Bosanac and Mr Bosanac intended the Dalkeith property to be solely Ms Bosanac’s property and not jointly owned, so the presumption of resulting trust did not arise; nor did the presumption of advancement require judicial abolition. No trust in favour of Mr Bosanac was created or inferred.

Court Disposition

appeal allowed

Orders

  • Leave to amend the Notice of Contention refused.
  • Appeal allowed.