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Disposal of assets by deceased person, deceased estate and transfer of assets between spouses

Summary

This is the SAICA submission on the draft Interpretation Note (IN) that provides guidance on the application of the deemed disposal of assets by the deceased, a deceased estate and the transfer of assets between spouses.
AuthorSharon Smulders and Piet Nelsu
DivisionTax
Keywords
Deceased
deceased estate
spouse
heir
legatee
Categories
Tax
Date9 September 2021
File