Source: Taxation In Australia Journal Article
Published Date: 1 Jun 2022
In this chapter of the Case for Change paper, we turn to the taxation of private wealth and the transfer of wealth following death. We consider how a well-designed tax law can improve equity in respect of the tax treatment of private wealth assets and whether more appropriate tax outcomes following the death of a taxpayer can be implemented. Private wealth clients face many of the same taxation issues as other individuals, and those general issues are covered in the chapters of the Case for Change paper related to both individuals and superannuation.
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