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Chow v Chow

Chow v Chow

Case [2016] NSWSC 908 1 July 2016

Appeal

Standing

Admissibility of Evidence

Expert Evidence

Succession Law

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Supreme Court

New South Wales

Medium Neutral Citation: Chow v Chow [2016] NSWSC 908
Hearing dates: 19 February 2016 and 26 April 2016
Decision date: 01 July 2016
Jurisdiction: Equity
Before: Robb J
Decision:
The parties are directed to bring in short minutes of order to implement these reasons for judgment, as well as to formulate directions for the future conduct of the proceedings (in the latter case having regard to the requirements discussed in pars 129 and 130 concerning the purpose of the application for the passing of accounts and the identification of the real issues between the parties)

Catchwords:
SUCCESSION – format of estate accounts for the purpose of passing by a registrar – consideration of usual format – suitability of accounts prepared in accordance with modern accounting standards – consideration of difficulties involved in registrar being required to pass estate accounts prepared in a modern format – no decision in principle
PRACTICE AND PROCEDURE – review of registrar’s decision pursuant to UCPR r 49.19 – passing of estate accounts – defendants challenged registrar’s decision to reject their accounts on the ground that that they are not in the usual format, as the format required has not been prescribed as being mandatory – whether the registrar gave adequate reasons for his decision – defendants did not attempt to challenge the plaintiffs’ expert evidence – registrar adopted plaintiff’s expert evidence – held registrar’s reasoning was sufficient in the circumstances – whether the court should permit accounts to be prepared in modern accounting formats for the purpose of the passing of estate accounts, in lieu of the well-established format for estate accounts –no evidence offered by the defendants to demonstrate that the passing of accounts could have been done as conveniently as if the accounts had been prepared in the usual format – held consequences of changing the format not sufficiently clear – held uncertainties relating to the passing of accounts in the present form outweigh the actual costs of reformatting the accounts into the usual format – in all circumstances, registrar’s decision not disturbed – further directions for future conduct of proceedings required
Legislation Cited: Civil Procedure Act 2005 (NSW)
Probate and Administration Act 1898 (NSW)
Supreme Court Rules 1970 (NSW)
Uniform Civil Procedure Rules 2005 (NSW)
Cases Cited: In the Will of White (1908) 8 SR (NSW) 582
Noble Earth Technologies Pty Ltd v Hampic Pty Ltd trading as Cyndan Chemicals [2012] NSWSC 935
Re Angas [1906] SALR 140
Estate of Falco; Falco v Lambert (No 3) [2015] NSWSC 1343
Re Estate of Gowing; Application for Executor’s Commission [2014] NSWSC 247; (2014) 11 ASTLR 128
Re Estate of Orre (unreported, Supreme Court of New South Wales, 19 December 1991: BC9101324)
Texts Cited: Geddes, Rowland and Studdert; Wills, Probate and Administration Law in New South Wales (3 ed)
Heydon and Leeming; Jacobs’ Law of Trusts in Australia (7 ed)
Hastings and Weir; Probate Law & Practice (2 ed)
Category: Procedural and other rulings
Parties:
Selwyn Sai-Him Chow (first…

Grounds of appeal

[14] The appellant contends that the primary judge erred in finding that the respondent had discharged the onus of establishing the matters required under the relevant provision.

[15] It was submitted that his Honour failed to give adequate weight to the evidence of the second witness, and that the findings of fact were not reasonably open on the material before the Court.

[16] The respondent, for its part, submits that no error is disclosed, and that the conclusions reached were well within the range of outcomes available to the primary judge.

Consideration

[17] It is convenient to deal first with the question of construction, as the resolution of that issue informs the remaining grounds advanced by the appellant.

[18] For the reasons that follow, we are of the view that the appeal should be allowed in part and the matter remitted for further determination.

Continue reading Chow v Chow

Details

AGLC: Chow v Chow [2016] NSWSC 908
Case: [2016] NSWSC 908
Decision Date: 01 July 2016

CaseChat Overview and Summary

The matter of Chow v Chow involved a dispute over the format of estate accounts, specifically whether the accounts prepared in accordance with modern accounting standards could be accepted by the registrar for the purpose of passing the estate. The case was heard in the Supreme Court of Queensland. The defendants, who were executors of an estate, submitted estate accounts that deviated from the traditional format. These accounts were rejected by the registrar, prompting the defendants to challenge this decision.

The primary legal issue before the court was whether the registrar had the authority to reject the defendants' accounts based on their format. The court had to determine whether the registrar's decision to reject the accounts on the grounds that they did not adhere to the traditional format was adequately reasoned and justified. Additionally, the court needed to consider whether the format of estate accounts should be altered to accommodate modern accounting practices. The court examined the implications of permitting modern accounting formats and whether this change would create more complications than benefits in the process of passing estate accounts.

The court found that the registrar's reasoning for rejecting the defendants' accounts was sufficient, as the defendants did not challenge the plaintiff's expert evidence on the matter. The court held that the registrar's decision was not disturbed because the defendants did not provide sufficient evidence to demonstrate that the passing of accounts could have been done as conveniently as if the accounts had been prepared in the usual format. The court also noted that the consequences of changing the format were not clear enough to warrant such a change, and the uncertainties outweighed the costs of reformatting the accounts into the traditional format. Consequently, the court upheld the registrar's decision and issued further directions for the conduct of the proceedings.

Orders