Page 17 - P6 Slide Taxation - Lecture Day 3 - Donations Tax & Estate Duty.
P. 17

OUTCOMES







       • by means of the act, identify and motivate with


             reasons what is property, deemed property and


             deductions for an estate


       • value the different property items included in an


             estate, including any limited interests in assets


       • list and apply all the relevant tax rebates that can


             be deducted from the estate duty amount, in order

             to arrive at the net estate duty payable by an


             estate.


       • calculate the estate duty liability with application of


             the framework.
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