30 Apr 2009
BEGG & ORS V COMMISSIONER OF INLAND REVENUE CA CA127/2008
- Citation
- openlaw-955bda1c_75ec_4293_acb3_6b4c2041b06d.pdf
- Court
- Court of Appeal
The Court held that (1) an act need not satisfy the general part of the 1968 Act's definition to be a 'disposition of property' because the lettered 'includes' paragraphs are self-contained; (2) the execution of the Public Trust deeds created trusts impressing the donors' homes with trust obligations and therefore constituted immediate dutiable gifts to the beneficiaries under the statute (following Perry); and (3) subsequent gifts under the deed can each amount to separate dispositions by creation of further trusts.