Commissioner of Stamp Duties (Qld) v Jolliffe [1920] HCA 45

Commissioner of Stamp Duties (Qld) v Jolliffe [1920] HCA 45

By the use of no form of words can a trust be created contrary to the real intention of the person alleged to have created it. Since Jolliffe did not intend to make a gift to his wife and placed the money in trust solely to procure interest, the money did not form part of her estate. The appeal is dismissed as no trust was created, regardless of the statutory forms and declarations required by the Queensland Government Savings Bank Act and Regulations.

Parties
Appellant: The Commissioner of Stamp Duties; Respondent: Edwin Alfred Jolliffe; Intestate: Mrs. Hannah Jolliffe
Jurisdiction
Australia
Judgment Date
14 August 1920
Procedural Posture
Appeal / High Court Appeal From Supreme Court of Queensland
Outcome
appeal dismissed
Legal Topics
Declaration of Trust, Bank Deposit as Trust, Probate Duty, Intention to Create Trust
Trusts and Estates Probate Stamp Duties Declaration of Trust Bank Deposit as Trust Probate Duty Intention to Create Trust

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Parties

The Commissioner of Stamp Duties

Appellant

Edwin Alfred Jolliffe

Respondent

Mrs. Hannah Jolliffe

Intestate

Procedural Posture

Appeal / High Court Appeal From Supreme Court of Queensland

Legal Issues

  1. 1 Whether written declaration and statutory requirements preclude denying existence of trust
  2. 2 Whether money in bank account opened as trustee forms part of intestate's estate for probate duty
  3. 3 Effect of depositor's undisclosed intention on creation of trust

Ratio Decidendi

By the use of no form of words can a trust be created contrary to the real intention of the person alleged to have created it. Since Jolliffe did not intend to make a gift to his wife and placed the money in trust solely to procure interest, the money did not form part of her estate. The appeal is dismissed as no trust was created, regardless of the statutory forms and declarations required by the Queensland Government Savings Bank Act and Regulations.

Court Disposition

appeal dismissed

Orders

  • Appeal dismissed with costs