Hill and Another v. Federal Commissioner of Taxation.

Judges: Barwick CJ
McTiernan J
Kitto J

Menzies J
Windeyer J

Court:
High Court (Full Court)

Judgment date: Judgment handed down 28 February 1969.

---

Menzies J.: The facts which have been stated for the opinion of the Full Court have already been summarised and it is not necessary for me to repeat them.

Those facts show that upon the death of the deceased, Douglas Roland Hill, the sum of $23,856 became payable to his widow, Shirley Hilda Hill, under a policy with the Australian Mutual Provident Society upon the life of the deceased in respect of which the whole of the premiums had been paid by the deceased. These facts bring the case precisely into sec. 8(4)(f) of the Estate Duty Assessment Act 1914-1966 (Cth). Furthermore, the said sum was payable to the widow by virtue of the trust arising from the issue of the policy as created by sec. 94 of the Life Insurance Act 1945 (Cth) without more. Section 8(4)(f) applies, therefore, even if its application be limited to cases where insurance moneys are payable to a person of the description therein, simply by virtue of the policy as issued without regard to subsequent transactions such as assignments.

In these circumstances the said sum was correctly included in the estate of the deceased for duty purposes and the question in the case stated should be answered ``Yes, the whole.''