UK Expat Will Guide: Australia (2026) — Succession, Probate & Estate Planning

📅 February 9, 2026✍️ Law-Trust Editorial Team⏱ 11 min read🇦🇺 Australia
Affiliate Disclosure: Law-Trust.com may earn a commission through links on this page, at no extra cost to you. This article is for informational purposes only and does not constitute legal advice. Consult a licensed attorney familiar with international estate law.

Australia is home to approximately 1.2 million British-born residents — one of the largest British expat communities in any single country. Many came on skilled migration visas, many followed family, and many retired to the sunshine of Queensland or Western Australia. Whether you hold a permanent residency visa or have taken Australian citizenship, your estate planning needs are substantially different from someone still living in the UK.

The good news: Australia and the UK share a common law tradition, which makes cross-border estate planning more straightforward than in many other countries. The potential surprise: superannuation does not pass under your will, UK Inheritance Tax may still apply if you're UK-domiciled, and Australia's state-based succession laws mean the rules differ depending on which state you live in.

Australian Succession Law: A State-by-State Framework

Unlike the UK's relatively unified succession framework, Australia's succession law is administered at the state and territory level. Each state and territory has its own Succession Act (or equivalent legislation):

While the frameworks are broadly similar, there are differences in formal requirements, the treatment of de facto relationships, family provision claims, and intestacy rules. Your will must comply with the law of the state where your main Australian assets (particularly real estate) are located.

Valid Will Requirements in Australia

Across all Australian states, a valid will generally requires:

Superannuation: The Asset Your Will Cannot Touch

This is arguably the most important estate planning point for British expats in Australia. Superannuation (super) does not form part of your estate and cannot be distributed under your will.

Super is held in trust by your fund. On your death, the trustee has discretion to pay the death benefit to your dependants or your estate — unless you have made a Binding Death Benefit Nomination (BDBN). A BDBN instructs the trustee exactly who receives your super, and the trustee must follow it.

Why BDBNs Matter

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UK Inheritance Tax: Does It Follow You to Australia?

UK Inheritance Tax is charged on the worldwide assets of UK-domiciled individuals. Simply moving to Australia does not change your domicile. You remain UK-domiciled until you acquire an Australian domicile of choice — which requires physical presence in Australia, an intention to remain permanently, and abandonment of your UK domicile.

For many British expats in Australia, particularly those who maintain a UK property, retain UK ties, or are uncertain about long-term plans, UK IHT continues to apply to their worldwide estate. This means your Australian property, super (if paid to your estate), Australian investments, and UK assets are all within scope of UK IHT at 40% above the nil-rate band.

If You Acquire Australian Domicile

If you do acquire an Australian domicile of choice, UK IHT applies only to your UK-situs assets (UK property, UK investments held directly). Your Australian assets fall outside UK IHT. However, Australia has no estate or inheritance tax of its own, so the overall tax burden may reduce significantly — though capital gains tax on Australian assets remains relevant for your beneficiaries.

Australian Probate: The Process

When an Australian will is granted probate in Australia, the process goes through the Supreme Court of the relevant state. The executor applies for a Grant of Probate, which authorises them to administer the estate. In most states the process is relatively straightforward for a well-drafted will, typically taking two to six months for uncomplicated estates.

Recognising a UK Will in Australia

A UK grant of probate can be resealed in Australia under the Administration and Probate legislation of each state. The reseal process is significantly faster than a full Australian probate application, but still requires formal court involvement and takes several months. The most efficient approach for British expats with significant Australian assets is to have both a UK will (for UK assets) and an Australian will (for Australian assets), using the dual-will strategy with limiting language in each.

Family Provision Claims: Australia's Version of Contested Estates

All Australian states allow certain eligible persons — including spouses, children, de facto partners, and sometimes former spouses — to make a family provision claim (or equivalent) against an estate if they believe they have not been adequately provided for. Courts have significant discretion to vary the distribution of an estate on such a claim.

Unlike formal forced heirship systems, Australian family provision is not a fixed entitlement — the court looks at the relationship, financial need, and the size of the estate. But it is a real risk, particularly in blended families or where a will excludes a dependent child.

Practical Steps for British Expats in Australia

  1. Create an Australian will compliant with the laws of your state, covering your Australian assets.
  2. Update or create a Binding Death Benefit Nomination for each super fund you hold.
  3. Maintain or update your UK will for UK-based assets, ensuring it doesn't revoke the Australian will.
  4. Seek advice on your domicile position if you intend to settle permanently in Australia — and document your intention clearly.
  5. Review UK IHT exposure if you remain UK-domiciled with significant worldwide assets above the nil-rate band.
  6. Appoint an Australian executor who is resident in Australia and can act efficiently in Australian courts.

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Frequently Asked Questions

Does my UK will cover my Australian assets?
A UK will can be recognised in Australia, but it must go through an Australian reseal of probate process in the relevant state. This is relatively straightforward in Australia given the common law shared heritage, but it takes time. Having an Australian will for your Australian assets is faster and simpler.
Does superannuation pass under my Australian will?
No. Superannuation (super) is held in trust and does not form part of your estate. It passes according to your binding death benefit nomination (BDBN) with your super fund — not your will. A BDBN must be updated regularly (usually every three years) or it lapses.
Do I still pay UK Inheritance Tax if I move to Australia?
If you remain UK-domiciled, yes — UK IHT applies to your worldwide assets. Moving to Australia does not automatically change your domicile. However, if you acquire an Australian domicile of choice, your non-UK assets may fall outside the scope of UK IHT. Specialist advice is essential.
Does Australia have an inheritance tax?
No. Australia abolished federal and state inheritance/estate taxes in the 1970s and early 1980s. There is no inheritance tax at either the federal or state level. However, beneficiaries who receive assets with embedded capital gains may have a capital gains tax liability when they sell those assets.
What is the Australian reseal of probate process?
If a will is granted probate in the UK, it can be resealed in the relevant Australian state or territory without a full new probate process. The executor presents the UK grant of probate to the Supreme Court in the relevant Australian state, which re-seals it, making it enforceable for Australian assets.