Plain-language definitions of every term you'll encounter when administering an estate in Australia — no legal jargon.
The person appointed by the court to administer an estate when there is no valid will, or when the named executor is unable or unwilling to act. Similar to an executor but appointed rather than named. See also: Letters of Administration.
Everything of value owned by the deceased at the time of death — property, bank accounts, shares, super, vehicles, jewellery, and other personal property. Some assets (like jointly owned property or super with a binding nomination) may pass outside the estate.
The signing of a will by witnesses to confirm they witnessed the testator (will-maker) sign the document. In Australia, a will generally requires two witnesses who must sign in the testator's presence.
The state government registry that records births, deaths, and marriages. You order death certificates from BDM. Each state has its own BDM: NSW (13 77 88), VIC (1300 369 367), QLD (13 74 68), WA (1300 305 021), SA (131 882). Source: State BDM registries.
A person or organisation named in a will (or nominated in a super fund) to receive assets from the estate. Different from an executor — a beneficiary receives assets, while the executor manages their distribution.
A payment from Services Australia (Centrelink) to help a surviving partner or carer during the 14-week period after a death. Must be claimed within 14 weeks of the death. Call 132 300. Source: Services Australia. See also: Centrelink Bereavement Payment guide.
A legally binding written instruction to a super fund trustee specifying who is to receive the member's superannuation death benefit. Overrides the trustee's discretion. Must nominate a dependant or legal personal representative. Usually expires every 3 years unless it is a non-lapsing BDBN. Source: SIS Act 1993.
A tax on the profit made when an asset is sold or disposed of. When an asset passes to an executor or beneficiary on death, no CGT is triggered at that point. CGT applies when the beneficiary later sells the asset. Special rules apply to the family home (main residence exemption). Source: ATO — ato.gov.au/deceased-estates.
A formal objection lodged at the Supreme Court to stop a grant of probate being issued. Any interested party can lodge a caveat if they dispute the validity of the will or the executor's suitability.
A legal document that amends, supplements, or revokes part of an existing will without replacing the whole will. Must be executed with the same formalities as a will (signed and witnessed).
A government official who investigates deaths that are unexpected, unnatural, or where the cause is unknown. The funeral cannot proceed until the coroner releases the body. Each state has its own Coroner's Court.
An official document issued by the state BDM registry confirming a person has died, their date and cause of death, and personal details. Required by banks, super funds, government agencies, and courts. Order 8–10 copies. Costs $42.90 (VIC) to $67 (NSW). Source: State BDM registries.
All the assets and liabilities left by a person at the time of their death. The estate is administered by the executor (if there's a will) or administrator (if not). Super and jointly-owned assets may not form part of the estate.
Under the Superannuation Industry (Supervision) Act 1993 (SIS Act), a dependant is a spouse, de facto partner, child, or someone financially dependent on the deceased. Super death benefits can only be paid directly to a dependant or the estate. Source: SIS Act 1993.
Everything the deceased owned at the time of death that doesn't pass automatically to someone else (e.g. jointly owned property, nominated super). The estate is distributed according to the will or, if there is none, under the intestacy laws of the relevant state.
The person or organisation named in a will and appointed by the Supreme Court (via a grant of probate) to administer the estate. Duties include: registering the death, collecting assets, paying debts, lodging tax returns, and distributing assets to beneficiaries. See also: Executor Guide.
The sealed court order from the Supreme Court confirming the will is valid and authorising the executor to act. Required by banks, Land Titles offices, and other institutions to release assets. Takes 4–8 weeks from filing. Source: State Supreme Courts.
A person named in a will to have legal care of minor children if both parents die. The appointment of a guardian in a will can be overridden by the Family Court in the children's best interests.
Australia abolished inheritance tax (death duties) in 1979. There is no inheritance tax in Australia. However, CGT, income tax on estate income, and super death benefit tax may apply. Source: ATO.
Dying without a valid will. The estate is distributed under the intestacy laws of the relevant state — typically to a spouse first, then children, then other relatives. The result may not reflect the deceased's wishes. Each state has its own intestacy legislation: NSW (Succession Act 2006), VIC (Administration and Probate Act 1958), QLD (Succession Act 1981), WA (Administration Act 1903), SA (Administration and Probate Act 1919 + Intestate Estates Act 1990).
A form of co-ownership of property where both owners hold equal shares. When one joint tenant dies, their interest automatically passes to the surviving owner — it does not form part of the estate. The surviving owner must update the title at the state land titles office. Different from tenants in common.
The executor or administrator of an estate — the person with legal authority to deal with the estate's assets and liabilities. Banks, super funds, and government agencies require an LPR to be identified before releasing assets.
A court order from the Supreme Court appointing someone (usually a family member) to administer an estate when there is no valid will, or the named executor cannot act. The equivalent of a grant of probate for intestate estates.
All debts and obligations of the deceased at the time of death — mortgage, credit cards, personal loans, outstanding bills, ATO tax debts. The executor must pay all liabilities from the estate before distributing assets to beneficiaries. Executors can be personally liable if they distribute before paying debts.
A type of Binding Death Benefit Nomination that does not expire — unlike a standard BDBN which lapses every 3 years. Not all super funds offer non-lapsing nominations. Check with your fund.
A legal document granting someone authority to make decisions on another's behalf. A Power of Attorney is only valid while the person is alive — it is automatically revoked on death. After death, only the executor/administrator can act.
The formal process of verifying a will and granting the executor legal authority to administer the estate. Filed at the Supreme Court of the relevant state. Required for estates over ~$50,000 or those containing real property. Processing takes 4–8 weeks. Source: State Supreme Courts. See: Probate Guide.
A public notice of intention to apply for probate that must be published before filing the application. Each state has different requirements: NSW uses the Online Registry; VIC uses the Law Institute website; QLD and SA require newspaper publication. Source: State Supreme Courts.
A government body that can administer deceased estates professionally — as executor or administrator. Useful when there's no suitable family member available to act. Each state has its own: NSW Trustee & Guardian (1300 364 103), State Trustees VIC (1300 138 672), Public Trustee QLD (1300 360 044), Public Trustee WA (1300 746 752), Public Trustee SA (1300 746 752).
When a named executor formally declines to act. They must file a Renunciation of Probate at the Supreme Court. After renouncing, someone else (another executor named in the will or a family member) can apply.
Everything that remains in the estate after specific gifts (legacies), debts, taxes, and costs are paid. The residuary estate is typically distributed to the residuary beneficiaries named in the will, or under intestacy rules if there is no will.
A written statement of facts signed before an authorised witness (JP, solicitor, police officer). Some financial institutions (banks, super funds) accept a Statutory Declaration in lieu of probate for small estates.
The amount in a person's super account (plus any insurance) paid to a dependant or the estate when they die. Does not automatically form part of the estate unless paid to the estate. Tax treatment depends on who receives it and the components of the super balance. Source: SIS Act 1993, ATO. See: Super & Insurance Guide.
The principle that when a joint tenant dies, their interest in the property automatically passes to the surviving joint tenant(s) — regardless of what the will says. Also called the "right of survivorship."
A unique 9-digit number issued by the ATO for tax administration. When someone dies, their TFN is cancelled. If the estate earns income before being distributed, a new TFN must be obtained for the estate. Source: ATO.
A form of co-ownership where each owner holds a specific share of a property (e.g. 50/50, or 70/30). Unlike joint tenancy, when a tenant in common dies, their share forms part of their estate and is distributed according to their will. Different from joint tenancy.
The person who made and signed a will. Referred to as the testator during their lifetime; after death, often called the deceased.
A person or organisation that holds assets on behalf of beneficiaries according to the terms of a trust. In estate law, a trustee manages assets held in trust for beneficiaries who are minors or who are to receive assets over time. Different from an executor — an executor administers the estate; a trustee manages ongoing trust assets.
A legal document setting out how a person wishes their estate to be distributed after their death. To be valid in Australia: the testator must be 18+; it must be in writing; signed by the testator; and witnessed by two adults who are not beneficiaries. An invalid will can result in intestacy. Source: State succession legislation.
The process of completing all estate administration tasks — collecting and valuing assets, paying debts, lodging tax returns, distributing assets to beneficiaries, and obtaining a release from beneficiaries. The executor is then typically discharged from their duties.