Leave your money to John Howard

Just reading through the Newsflash Booklet from Bantacs and found something to smile about.
On page 23 under “Will Preparation Checklist” point 4 – “If your estate is unlikely to have much income but considerable capital gains make John Howard the only income beneficiary and leave the capital to your heirs. According to the PS LA 2004/3 John Howard will have to pay all the Capital Gains Tax.”
How neat is that!!!!