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.

---

Windeyer J.: I agree that, by virtue of sec. 8(4)(f) of the Estate Duty Assessment Act 1914-1966 (Cth), the proceeds of the policy on the life of the late Douglas Roland Hill form part of his estate for the purposes of that Act. I do not wish to add anything to what has been said in other judgments in support of that conclusion.

ORDER:

The question submitted to the Court by the order of Menzies J. should be answered as follows: -

Question: ``On the facts set out in this Case Stated should any (and if so what) part of the sum of $23,856.00 payable by the Australian Mutual Provident Society to Shirley Hilda Hill pursuant to the terms of policy No. VO 173441 as affected by the aforementioned deed dated 30 July 1964 be included as part of the estate of Douglas Roland Hill for the purpose of the Estate Duty Assessment Act 1914-1963?''

Answer: ``Yes, the whole.''