Affleck v The King

The parties to this dispute were the Crown and the executor of an estate, Mr. Affleck. The Crown sought to recover additional probate duty from Mr. Affleck, alleging that an asset had been omitted from the initial statement provided for the assessment of duty. The matter came before the High Court of Australia.

The central legal issue before the Court was the interpretation of section 98 of the *Administration and Probate Act 1890* (Vic.). Specifically, the Court had to determine whether a certificate issued by a Master, which declared the assessment of duty to be "final and conclusive and subject to no appeal," precluded the Crown from subsequently claiming additional duty when an asset was discovered to have been omitted from the original statement. The Court also considered the meaning of "final balance" in this context and whether a fresh statement was necessary for the Crown to pursue its claim.

The Court reasoned that the provisions of the *Administration and Probate Act 1890* (Vic.) were designed to ensure the accurate assessment and payment of probate duty. It held that the finality provisions in section 98 were intended to apply to assessments made on the basis of the information provided, and did not prevent the Crown from seeking further duty if material assets were later found to have been omitted from the initial statement. The Court concluded that the Master's certificate, while final in relation to the assessment based on the submitted statement, did not operate as a bar to a claim for duty on subsequently discovered assets.

The High Court allowed the Crown's appeal, finding that the Crown was entitled to pursue its claim for additional probate duty.