The deceased debtor's estate comprises:
(1) all property belonging to or vested in the deceased debtor at the commencement of the administration in bankruptcy of the insolvent estate1 of the deceased debtor2; and
(2) any property which, by virtue of any of the statutory provisions3, is comprised in that estate or is treated as falling within head (1) above4.
For these purposes5, the petition is to be treated as having been presented, and the insolvency administration order6 is to be treated as having been made, on the date of death of the deceased debtor7.
The above provisions do not, however, apply
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