Death and taxes: taxation issues and consequences that arise on the final frontier

Complex taxation issues can arise on and following the death of a taxpayer, in relation to diverse areas of revenue law, and because of inconsistency between the treatment at general law and taxation law of some of the key relationships that arise on the death of a taxpayer. Another factor is the pr...

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Bibliographic Details
Main Authors: Wilson-Rogers, Nicole, Morgan, Annette, Pinto, Dale
Format: Journal Article
Published: Taxation Institute of Australia 2012
Online Access:http://hdl.handle.net/20.500.11937/33877