Estate administration FAQs

An executor's duties typically include arranging the funeral, identifying and securing the deceased's assets and liabilities, obtaining probate where required, paying debts and expenses, preparing estate accounts, and distributing the estate to beneficiaries in accordance with the Will.

Executors are entitled to reimbursement of reasonable expenses. Payment beyond that, known as executor's commission, is not automatic and generally requires either a specific provision in the Will, the agreement of all beneficiaries, or an application to the Court.

This is called dying intestate. The estate is distributed under the statutory formula in the Succession Act 2023 (SA). See the Wills and estate planning FAQs for the South Australia-specific explanation of who may inherit.

Yes. A concerned party can lodge a Caveat at the Probate Registry to prevent a grant issuing without notice to them, while grounds such as undue influence, duress, lack of capacity, fraud or improper execution are investigated.

It is a common misconception that the debts of a deceased person die with them. This has never been true. An executor is responsible for identifying and paying the deceased's outstanding debts and liabilities from estate assets before making distributions to beneficiaries. If liabilities exceed assets, the estate may need to be administered in bankruptcy.

The executor named in the Will, or the person likely to be appointed administrator if there is no Will, ordinarily has the right and responsibility to make funeral arrangements, generally guided by any wishes expressed by the deceased.

Superannuation is generally held outside the estate and paid according to the rules of the fund and any binding nomination, rather than automatically forming part of the assets an executor administers under the Will.

Executors owe fiduciary duties to beneficiaries and can potentially be held personally liable for breaches of duty, incorrect distributions, or failure to properly identify creditors, which is one reason many executors choose to obtain professional assistance.

An executor must take reasonable steps to locate all beneficiaries before distributing the estate, and may need to obtain legal advice on options such as advertising, tracing services, or paying entitlements into court in cases of ongoing difficulty.

Estate liabilities are generally paid in an order of priority reflecting secured and unsecured debts, funeral and administration expenses, and applicable legislation, before any distribution is made to beneficiaries.

This is a sworn document filed as part of a probate application, setting out the value of the deceased's assets and liabilities at the date of death, used by the Court to assess the appropriate filing fee and confirm the scope of the estate.

A grant may need to be revoked and reissued if a later valid Will is found, since the most recent valid Will generally supersedes earlier ones. Prompt legal advice is essential in this situation.

Beneficiaries anxious for their inheritance sometimes pressure executors to distribute assets prematurely, without regard to the executor's duty to first identify and satisfy debts, resolve potential claims, and comply with statutory waiting periods.

Executors often choose to wait at least six months from the grant of probate before final distribution, in order to allow the time limit for family provision claims under the Succession Act 2023 (SA) to run before assets leave their control. If am executor distributes estate assets prematurely, they may have to personally make good any default.

Generally, no. Australia abolished inheritance and estate duties in 1979, so no federal or South Australian tax applies merely because an inheritance is received. Related taxes may still arise, including capital gains tax, tax on some superannuation death benefits, and tax on income earned by the estate. Assets inherited in jurisdictions such as the United Kingdom or United States may attract inheritance tax there.

The executor pays capital gains tax if the estate sells assets during administration. If assets instead pass to a beneficiary who later sells them, that beneficiary is liable, inheriting the deceased's cost base subject to standard capital gains tax rules and exemptions.

A date-of-death individual return covers income to that date. If the estate subsequently earns income — such as interest, rent or dividends — during administration, the executor must lodge trust tax returns for the estate until administration concludes. One or more tax returns are therefore typically required to wind up a deceased estate.

Timing depends on complexity. Straightforward estates may distribute within six to twelve months after probate. Contested, complex or asset-heavy estates take considerably longer, particularly where family provision claims, disputes or delayed grants arise.

Superannuation sits outside the estate by default. It is paid under a binding death benefit nomination, or at the trustee's discretion, to dependants or the estate. Tax treatment turns on whether recipients qualify as tax dependants.