Commissioner of Stamp Duties (Queensland) v Livingston

JurisdictionUK Non-devolved
CourtPrivy Council
Judgment Date1964
Date1964
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292 cases
  • Haque v Haque [No2]
    • Australia
    • High Court
    • Invalid date
  • Omar Ali bin Mohd and Others v Syed Jafaralsadeg bin Abdulkadir Alhadad and Others
    • Singapore
    • High Court (Singapore)
    • 30 May 1995
    ...WLR 1445; [1971] 3 All ER 531 (folld) Atkinson, deceased, Re [1971] VR 612 (folld) Commissioner of Stamp Duties (Queensland) v Livingston [1965] AC 694; [1964] 3 All ER 692 (distd) Ingall v Moran [1944] 1 KB 160 (distd) Lall v Lall [1965] 1 WLR 1249; [1965] 3 All ER 330 (distd) Porzelack KG......
  • Re Hemming, decd
    • United Kingdom
    • Chancery Division
    • 12 November 2008
    ...fund for the purposes of administration.” 1.27 The same point was considered at some length by the Privy Council in Commissioner of Stamp Duties (Queensland) v. Livingston [1965] AC 694(“Livingston”). A testator and his wife were domiciled in New South Wales. By his will, the testator left ......
  • Mohan v Roche
    • Ireland
    • High Court
    • 11 February 1991
    ...1965 S53(1) REGISTRATION OF DEEDS ACT 1707 ADMINISTRATION OF ESTATES ACT 1925 S36(4) STAMP DUTIES COMMISSIONER (QUEENSLAND) V LIVINGSTONE 1965 AC 694 FARRAND, DISSENT ON ASSENTS 1964 108 (P+2) SJ 698 GARNER ASSENTS TODAY CONVEYANCER V28 298 TICHBORNE V WEIR 67 LT 735 SUCCESSION ACT 1965 S5......
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6 books & journal articles
  • Scottish Trusts in the Common Law
    • United Kingdom
    • Edinburgh Law Review Nbr. , September 2013
    • 1 September 2013
    ...v Livingston, decided by the Judicial Committee of the Privy Council in 1964.2020Commissioner of Stamp Duties (Queensland) v Livingston [1965] AC 694. A testator died in 1948, leaving one third of the residue of his estate to his widow. She in turn died intestate in 1950. At the time of her......
  • TRUST FUNDS, ASCERTAINABILITY OF BENEFICIAL INTEREST AND INSOLVENCY SET-OFF
    • Singapore
    • Singapore Academy of Law Journal Nbr. 1996, December 1996
    • 1 December 1996
    ...Re Willis Percival & Co[1879] 12 Ch D 491; Phillips v Howell[1901] 2 Ch 773. 39 Commissioner of Stamp Duties (Queensland) v Livingston [1965] AC 694. See also Khoo Teng Seong v Khoo Teng Peng[1990] 3 MLJ 37; Lee Yoke San v Tsong Sai Sai Cecilia[1993] 1 SLR 602; Omar Ali bin Mohd v Syed Jafa......
  • HOUSING AND DEVELOPMENT BOARD FLATS, TRUST AND OTHER EQUITABLE DOCTRINES
    • Singapore
    • Singapore Academy of Law Journal Nbr. 2012, December 2012
    • 1 December 2012
    ...Equity”[2002] LMCLQ 296; C H Tham, “Careless Share Giving”(2006) 70 Conv 411). 18Commissioner of Stamp Duties (Queensland) v Livingston[1965] AC 694. 19 See M Hwang & N Thio, “Why does Singapore not have a Variation of Trusts Act?”(2011) 23 SAcLJ 58. 20 The author is immensely grateful to t......
  • The law of contracts, trusts and corporations as criteria of tax liability.
    • Australia
    • Melbourne University Law Review Vol. 37 Nbr. 3, April - April 2014
    • 1 April 2014
    ...CLR 598. (32) Section 80A was repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (Cth) sch 1 items 1, 89. (33) [1965] AC 694, 712 (Viscount Radcliffe for Viscount Radcliffe and Lords Reid, Evershed, Pearce and (34) See, eg, CPT Custodian Pty Ltd v Commissioner of Sta......
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1 forms
  • Chapter CG30760
    • United Kingdom
    • Formularios de Derecho Civil, Mercantil y Registral HMRC Guidance manuals
    • Invalid date
    ...Association) 7TC646. The test was subsequently set out by the Privy Council in the case of Commissioners of Stamp Duty v Livingstone [1965] AC694, 711 where Viscount Radcliffe `When the personal estate of a testator has been fully administered by his executors and the net residue ascertaine......

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