Net wealth inclusion deems assets transferred to relatives or held via revocable arrangements as belonging to the transferor. Net wealth includes assets transferred by an individual to a spouse, to a minor child (subject to a carve-out for assets acquired from the minor's own specified income), to persons for a spouse's benefit, to trusts or persons if the transfer is revocable, converted property, and an individual's interest in unincorporated bodies. Deemed ownership rules allocate attribution between parents for minor-held assets, define revocability by reserved re-transfer or re-assumption rights, and treat allotments under housing schemes and impartible estate holdings as owned by the individual.