Cross-Border Estate Administration: Australia and New Zealand

When an Australian dies in New Zealand and holds assets in both countries, the executor inherits two parallel estate administrations — one in each jurisdiction. The two systems do not talk to each other. New Zealand's High Court grants probate over New Zealand assets. Australian state Supreme Courts handle Australian assets. The bank accounts, property titles, tax obligations, and distribution rules are each governed by the law of the country where the asset sits.

This is not a matter of choosing one jurisdiction. If there are assets in both countries, you administer in both.

The Dual-Jurisdiction Problem

An Australian will, drafted under Australian law, is generally recognised in New Zealand — but recognition and smooth execution are different things. The New Zealand High Court will accept an Australian will for probate if it meets basic formal validity (signatures, witnesses), but the probate grant only covers New Zealand assets. Australian assets require a separate grant — either a fresh probate application in an Australian state court, or a resealing of the New Zealand grant.

The reverse is also true. If probate was first granted in New Zealand (because that is where the death occurred and where the executor first applied), the New Zealand grant must be resealed in the Australian state where assets are held.

Why Dual Wills Solve This

The cleanest estate structure for people with assets in both countries is two separate wills:

• An Australian will — governing all Australian assets (property, bank accounts, superannuation nominations, shares)
• A New Zealand will — governing all New Zealand assets (property, KiwiSaver, NZ bank accounts)

Each will is probated independently in its own jurisdiction, with no resealing required. The wills must be drafted carefully to avoid revoking each other — a standard revocation clause ("I revoke all previous wills") in a new Australian will would inadvertently revoke the New Zealand will.

This is a planning step. If the deceased did not have dual wills, the executor works with whatever exists.

The Executor's Responsibilities in Each Country

In New Zealand:

• Apply for probate at the Wellington High Court (or whichever registry has jurisdiction)
• Notify New Zealand institutions — IRD (Inland Revenue), NZ banks, KiwiSaver provider
• Use myTrove to broadcast death notifications to NZ institutions in a single step
• File a final New Zealand tax return if the deceased had NZ-sourced income
• Distribute NZ assets according to the will

In Australia:

• Reseal the NZ grant in the relevant state Supreme Court (or apply for a fresh grant)
• Notify Australian institutions — banks, super funds, ATO, Centrelink, share registries
• Notify Australian institutions directly; the Australian Death Notification Service does not support deaths occurring overseas
• File a final Australian tax return (the ATO treats the deceased as a taxpayer up to date of death)
• Distribute Australian assets

The two processes can run in parallel, but the Australian side is usually slower because it depends on the New Zealand death certificate (which must be ordered and potentially apostilled) and the resealing of the NZ grant.

The Tax Intersection

The ATO and New Zealand's IRD each have their own rules for deceased estates:

• Australia — no inheritance tax, but the estate must lodge a final income tax return for the period from 1 July to the date of death. Capital gains tax applies to assets disposed of by the estate.
• New Zealand — no capital gains tax (with limited exceptions for land held less than the bright-line period) and no inheritance tax. But the estate must file a final income tax return for NZ-sourced income.

If the deceased was a tax resident of both countries (possible for someone living long-term in New Zealand while maintaining Australian tax residency), the double tax agreement between Australia and New Zealand prevents double taxation on the same income. The executor's accountant needs to coordinate the two returns.

When You Need a New Zealand Lawyer

An Australian executor managing New Zealand assets will often need a New Zealand solicitor for:

• Filing the probate application in the Wellington High Court
• Transferring New Zealand real property (the Land Transfer Act requires a conveyancing transaction)
• Closing KiwiSaver and NZ superannuation accounts
• Navigating any family provision claims under New Zealand's Family Protection Act (which allows dependants to contest a will)

New Zealand lawyer fees for estate administration typically run $3,000–$10,000 NZD for a straightforward estate. Complex estates with property, business interests, or contested claims cost significantly more.

The Australian High Commission in Wellington can provide a list of New Zealand legal practitioners, but cannot recommend specific firms.

The Timeline

A trans-Tasman estate with assets in both countries can take longer to administer than a single-jurisdiction estate because of the sequential dependencies: NZ death certificate → apostille → Australian resealing → Australian asset distribution.

The fastest path is engaging professionals in both countries from the start and running the two administrations in parallel where possible.

The Australian Dies in New Zealand — Family Emergency Guide includes the full cross-border estate checklist, a probate resealing guide by Australian state, and the notification sequences for both the Australian and New Zealand systems.