Frugtniet v Mansfield (Trustee), in the matter of Frugtniet [2026] FCAFC 105 (20 August 2026) (Feutrill, Owens and Wheatley JJ)

Catchwords: EVIDENCE – section 304 of the Duties Act 1997 (NSW) – inadmissibility of unstamped instrument – discretion to admit if transmitted to the Chief Commissioner in accordance with arrangements approved by the court – meaning of ‘transmitted’ – meaning of ‘arrangements approved by the court’ – appellant undertaking to pay duty and transmit instrument to Chief Commissioner – appellant impecunious – whether court bound to accept undertaking and admit the instrument – whether court bound to disregard likelihood of actual payment of duty – whether evidence sufficient to conclude compliance with undertaking unlikely EVIDENCE – section 304 of the Duties Act 1997 (NSW) –unstamped instrument ruled inadmissible – whether instrument subsequently stamped and admissible – whether evidence sufficient to find that the previously unstamped instrument had been ‘duly stamped’ or ‘stamped by the Chief Commissioner or in a manner approved by the Chief Commissioner’ PRACTICE AND PROCEDURE – reopening – applicable principles – interests of the proper administration of justice – finality of litigation – prejudice – – delay – public interest in expedition of bankruptcy proceedings – unstamped instrument ruled inadmissible – reopening sought to tender instrument after asserted stamping – authenticity of instrument contested – fact of stamping of instrument contested – inadequate explanation of delay stamping instrument – insufficient forensic utility of reopening without recalling witnesses – recalling witnesses otherwise necessary – in all the circumstances reopening not warranted EQUITY – resulting trusts – objective intention – presumptions – voluntary conveyance – payment of purchase money – advancement – parent and child – conveyance from parent to child – child contribution to purchase money by way of bank loans – parental contribution to purchase money by way of payment of deposits and transaction costs – parental residence in certain properties – parental management of properties and receipt of rents from third parties – rents used to repay bank loans – objective intention of advancement in all the circumstances – no resulting trusts in favour of parents