South Australian Consolidated Acts72F—Value of intestate estate
For the purposes of this Part, the value of an intestate estate shall 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)
where the intestate is survived by a spouse or domestic partner, the value of
the personal chattels of the intestate.