Can an asset be deemed an estate asset if it is gifted prior to death

A client asked me if they gift an asset they were going to leave to a family member prior to their death can another family member try and include that asset as an estate asset.
This is a matter for each state and basically in all states other than NSW no family member would be able to have the asset re-included as an estate asset. If you think about this it presents a number of planning opportunities.