Page 17 - P6 Slide Taxation - Lecture Day 2 - Donations tax and Estate duty.
P. 17

Deemed property:  Married under the




                                                 accrual system





                                                                      IF:



                          Married out of community of property,


                                          under the accrual system



                                                                  AND:


                                             One of the spouses die



                                                                 THEN:


          The growth (accrual) of both estates calculated and


            spouse with smallest accrual has a claim against the


             estate of the other spouse for half of the difference

                                             between the two estates
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