Succession Act 1965 section 72A

Distribution of disclaimed estate

Section 72A sets out how an intestate estate (or part of it) is to be distributed when a person who would have been entitled to inherit disclaims (gives up) their entitlement.

  • When a person entitled to a share of an intestate estate disclaims that share, the disclaimed portion must be redistributed under the intestacy rules.
  • For the purposes of redistribution, the person who disclaimed is treated as if they had died immediately before the intestate person died.
  • If the person disclaiming is not the spouse, civil partner, or a direct lineal ancestor (parent, grandparent, etc.) of the deceased, they are also treated as if they had died without leaving any children or other descendants.
  • This provision does not apply to disclaimers made under section 73 of the Act, which deals with the State as ultimate intestate successor.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.