as a consequence of the death of the taxpayer, the property is transferred to and becomes vested indefeasibly in the child within the period ending 36 months after the death of the taxpayer or, if written application has been made to the Minister by the taxpayer’s legal representative within that period, within any longer period that the Minister considers reasonable in the circumstances.
as a consequence of the death of the taxpayer, the property is transferred to and becomes vested indefeasibly in the child within the period ending 36 months after the death of the taxpayer or, if written application has been made to the Minister by the taxpayer’s legal representative within that period, within any longer period that the Minister considers reasonable in the circumstances.
where the property was depreciable property of a prescribed class, paragraphs 70(5)(c) and 70(5)(d) apply as if the references therein to “paragraph 70(9)(a)” and “paragraph 70(9)(b)” were read as “paragraph 70(9)(b)”,