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The Taxation Consequences of Death and Family Breakdowns

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Published on 28 Apr 97 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper addresses two discrete topics - the taxation consequences of first death and secondly divorce. Although these topics are distinct, they are nevertheless related in a broader sense. The relationship arises because the topics are prime examples of areas where competent advice is needed in terms of asset protection and asset or estate planning. This also carries over into revenue effective asset and estate planning administration, including Will drafting.

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Paul CALLAGHAN
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