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So if you want to make a gift of property and/or shares to your loved ones, you can do so without worrying about any tax implications
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Estate tax NZ: Read this before you die! - The Comic Accountant

https://thecomicaccountant.com/estate-tax-nz-read-this-before-you-die/
So if you want to make a gift of property and/or shares to your loved ones, you can do so without worrying about any tax implications