The Court held that a testamentary gift of 'my principal residence at the date of my death' constituted a specific gift of identified real property (1 Cardigan Street) notwithstanding that the testatrix did not own the property when the will was executed in 1986 nor at her death in 2024, because the text, structure of the will, and surrounding circumstances demonstrated a specific intention to benefit the applicant with that property. Because the gift was specific, a 'contrary intention' appeared in the will for the purposes of s 44(2) of the Wills Act 2008 (Tas), and s 32AH of the Powers of Attorney Act 2000 (Tas) operated to prevent ademption where the property had been sold by the applicant under an enduring power of attorney to fund aged care, entitling the applicant to the balance of the refundable accommodation deposit. The Court further held that s 32AH does not require proof that the donor lacked capacity at the time of the sale for the anti-ademption provision to operate.
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