Administration and Probate Act 1969

(1) The person or persons entitled to take an interest in the intestate estate of an intestate, and the interest in that estate that that person is or those persons are entitled to take shall, subject to this Division, be ascertained by reference to Schedule 6 according to the facts and circumstances existing in relation to the intestate.

(2) Where an intestate is survived by his or her spouse or a de facto partner, his or her intestate estate shall be taken, for the purposes of Schedule 6 and subsection (1), not to include any personal chattels of the intestate.

(3) For the purposes of Schedule 6, the value of the intestate estate of an intestate shall be ascertained by deducting from the gross value of that intestate estate an amount equal to such of the debts and liabilities of the estate, the funeral and testamentary expenses, the costs and expenses of administering the estate and the estate duties, succession duties and other duties and fees payable in relation to the estate as are payable out of that intestate estate.

(4) Where a paragraph of Schedule 6 provides for the payment of a sum out of the estate of an intestate and then provides for the payment of an additional sum equal to a particular proportion of the value of the balance of the intestate estate, the value of the balance of the intestate estate shall be ascertained for the purposes of that paragraph by ascertaining the value of the intestate estate in the manner provided by subsection (3) and deducting from that value the first-mentioned sum.

(d) the issue of any of those brothers or sisters who predeceased the intestate,

are the next of kin of the intestate.