Application of Perpetual Trustee Company Ltd; Re: Estate of the late Evelyn Mary Dempsey

[2016] NSWSC 159

Supreme Court of NSW

Built by Barristers,
For Australian Law.

1. Trusts
2. › Application for judicial advice
3. › Trustee Act 1925 s63
4. › deceased died in 1982
5. › intestacy as to substantial parts of deceased’s estate
6. › whether judicial advice required
7. › what judicial advice is appropriate.
1. DOMICILE - deceased born in Queensland
2. › deceased lived much of her life in New South Wales but moved to the United Kingdom where she was admitted into psychiatric care shortly before her death
3. › whether deceased domiciled in New South Wales or elsewhere.
1. ESTATE ADMINISTRATION - bequests under deceased’s will to charitable institutions - whether overpayment to University of Sydney
2. › whether over payment made to the University by mistake - whether overpayment may be rectified by reimbursing residue of estate out of University’s estate account.
1. Taxation
2. › estate has English assets liable to the payment of United Kingdom taxes - whether plaintiff would be justified in distributing the deceased’s Australian estate without regard to United Kingdom tax liabilities.