"In other words, the tax free status of the family home is removed at date of death." No, I am talking about something a bit more radical than the present situation. The house would be taxed on the capital gain[adjusted for cpi], from when the house was bought.[as with the treatment of shares and non principal dwellings now] ie the cgt tax concession on the principal dwelling dies with you, keeping in mind, I am also talking about the cgt free status on the family home changing to a tax deferral, with rollover provisions ,for normal transactions.
On super, I was really just justifying the present system. Although Testamentary Trusts do make the tax pretty easy to get around.
So yes, lots of things available to tax on death, without getting into the incredibly divisive area of death duties. cheers
