31 Mar 1989
FOO YING AND ANOTHER v. COMMISSIONER OF ESTATE DUTY
- Citation
- FOO YING AND ANOTHER v. COMMISSIONER OF ESTATE DUTY
- Court
- Court of First Instance
- Case number
- HCMP1/1988
The court held that s31's phrase 'property passed on the first death' includes property that passes on account of the first death (including after administration); accordingly the leasehold property which was part of the unadministered residuary estate and later became part of Ivy Foo's estate attracted duty on both deaths and qualified for quick succession relief under s31.