15 Jun 1990
FOO YING AND OTHERS v. COMMISSIONER OF ESATE DUTY
- Citation
- FOO YING AND OTHERS v. COMMISSIONER OF ESATE DUTY
- Court
- Court of Appeal
- Case number
- CACV185/1989
The Court held that s.31 quick succession relief applied: 'interest' and 'passed on death' in s.31 must be interpreted broadly to include an interest in the underlying leasehold property passing to the beneficiary's estate via an unadministered estate; a narrow technical reading producing absurd and unworkable results was rejected, and the Commissioner’s assessment based on the underlying leasehold values triggered s.31 relief.