South Australian Numbered Acts

SUCCESSION ACT 2023 (NO 30 OF 2023) - SECT 112

112—Value of intestate estate

For the purposes of this Part, the value of an intestate estate must be ascertained by deducting from the gross value of the estate an amount equal to—

            (a)         the—

                  (i)         debts and liabilities of the intestate; and

                  (ii)         funeral expenses; and

                  (iii)         testamentary expenses; and

                  (iv)         costs of administering the estate,

payable out of the intestate estate; and

            (b)         if the intestate is survived by a spouse or domestic partner—the value of the personal goods of the intestate.