Section 79 of the Succession Act 2006 (NSW) enables a notional estate order to be made in respect of any property held by a person who received a distribution from the estate, regardless of whether that property can be traced to the distributed asset. Executors who distribute estate property to themselves within the 12-month period for family provision applications cannot rely on 'reasonable expectations' under s 87 to resist a notional estate order. The question whether the Singer v Berghouse two-stage approach applies under the Succession Act 2006 remains unresolved.
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