Page 3 - P6 Slide Taxation - Lecture Day 2 - Donations tax and Estate duty.
P. 3
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.
