Determine the Situs and Gross Estate:

Ms. Nila Banez, single, died leaving the following properties:

a. House & lot in the Philippines cc. Interest in an industry established in

b. House & lot in Australia Brisbane, Australia
c. Building & land on which it stands in
Quezon City, Philippines Total
d. Trees, plants, growing fruits & land on
which they are planted in Tiaong, P 2,500,000
Quezon 3,000,000
e. Fish pond in Marilao, Bulacan
f. Car in the Philippines 10,000,000
g. Van in Australia
h. Appliances in house & lot in the 500,000
Philippines 200,000
i. Appliances in house & lot in Australia 700,000
j. Jewelry in the Philippines 800,000
k. Jewelry in China 200,000
l. Bank deposit .in Beijing, China 400,000
m. Bank deposit at BPI Bank, Ayala Ave., 1,200,000
Makati City 500,000
n. Notes receivable, debtor residing in the 15,000,000
Philippines
o. Accounts receivable, debtor residing in 5,000,000
Sydney, Australia
p. Copyright exercised in the Philippines 150,000
q. Trademark used in Australia
r. Patent exercised in China 175,000
s. Franchise used in the Philippines 300,000
t. ABS-CBN certificate of stocks kept in a 400,000
safe in Australia 600,000
u. MERALCO certificate of stocks kept in 700,000
the Philippines
v. Treasury bonds issued by Bangko 450,000
Sentral ng Pilipinas (BSP)
w. Foreign shares, 80% of the business is in 550,000
the Philippines
x. Obligations issued by foreign 850,000
corporation with no business situs in the
Philippines 900,000
y. Foreign bonds with business situs in the
Philippines 750,000
z. Business right in a corporation
established in Macau, China 650,000
aa. Investment in a partnership established
in the Philippines 1,500,000
bb. Foreign shares, 90% of the business is in
the Philippines 2,250,000
 1,750,000 P 53,975,000

_____ _2,000,000 i
Required: After determining the situs of each of the items above, compute for the gross
Estate, if Ms. Banes died a/an:

1. Filipino residing in the Philippines.

2. Filipino residing in Australia.
3. Australian residing in the Philippines.
4. Australian residing in Australia, with reciprocity
5. Australian residing in China