Stannus v Commissioner of Stamp Duties - [1947] NZLR 1

Public Revenue — Death Duties (Gift Duty) — Part of Testator's Estate invested in New Zealand, Part in England — One Trustee resident in New Zealand, the Other in England — Daughter entitled by Testator's Will to receive Annual Income for her Half-share in Estate — After her Death, such Share to be held upon Trust as to Capital and Income for her Children as she might by Deed or Will appoint — Daughter appointing £10,000 out of her Half-share of Testator's Residuary Estate to Son and surrendering her Life Interest therein — Such sum paid out of Assets of Testator's Estate invested in England — No Division of Estate — Estate being Administered as a Whole — Whether Gift or Advancement — If Gift, whether Gift of a Chose in Action — Whether Gift of "property situated in New Zealand" — "Gift" — Death Duties Act, 1921, ss 8 (e), 41, 62.