303 The property must be ‘closely inherited’1
This involves two elements:
- 303.1
    what is meant by ‘closely’; and
- 303.2
    when is property inherited?
The word ‘closely’ requires the property to pass to the issue of the deceased, ie children, grandchildren, great-grandchildren etc (basically to lineal descendants). The deceased is free to choose which lineal descendants are to receive the property