The New Zealand Law Journal: NZLJ., Volume 45Butterworths, 1969 - Law |
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Page 98
... duty is being settled . It is preferable to have this finality than to reopen the estate on marriage , sometimes many years later . Section 40 provides a formula to calculate the allowance to be made for duty paid overseas . The ...
... duty is being settled . It is preferable to have this finality than to reopen the estate on marriage , sometimes many years later . Section 40 provides a formula to calculate the allowance to be made for duty paid overseas . The ...
Page 99
... duty payable on the asset included in dutiable estate is less than the gift duty paid on that asset . This arises largely from the low estate duty rates in small estates and the impact of the widow's exemption of $ 30,000 . It can apply ...
... duty payable on the asset included in dutiable estate is less than the gift duty paid on that asset . This arises largely from the low estate duty rates in small estates and the impact of the widow's exemption of $ 30,000 . It can apply ...
Page 422
... duty by sub- tracting property from his means during his life and replacing it with property which comes to an end on his death , with the result that neither the property transferred nor the property which replaces it forms part of his ...
... duty by sub- tracting property from his means during his life and replacing it with property which comes to an end on his death , with the result that neither the property transferred nor the property which replaces it forms part of his ...
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