Estate Planning · Australia
Wills & Inheritance Planning · Australia
CGT-aware inheritance planning for Thai beneficiaries of Australian property, super and family trusts.
AI Quick Answer · Speakable
Australia has had no estate or inheritance tax since 1979. The critical tax touchpoint is CGT event K3, which triggers when a foreign-resident beneficiary inherits a CGT asset — meaning a Thai heir of Australian real estate must dispose of a main residence within two years of death to preserve the exemption. Superannuation death benefits also require a valid Binding Death Benefit Nomination to override the trustee's discretion.
Quick facts
- Succession law: State-based Succession Acts with Family Provision claims (Part IV in Victoria).
- Forced heirship: No forced heirship. Eligible persons (spouse, children, dependants) may bring a Family Provision claim to court for adequate maintenance.
- Accepted will formats: Signed with two witnesses. NSW, VIC and QLD accept informal wills under Succession Act if testamentary intent is proven.
- Inheritance tax: No estate or inheritance tax since 1979. Capital Gains Tax event K3 triggers when a foreign resident inherits a CGT asset — rollover only for Australian-resident beneficiaries.
- Probate timeline: 3–6 months for probate plus a 6-month Family Provision window before final distribution.
- Treaty position: Australia-Thailand income tax treaty 1989. No estate treaty (Australia levies none).
- Package fee: From THB 50,000 — bundled AU will plus Thai will.
Key risk for Thai nationals & expats
A Thai-resident beneficiary inheriting Australian real estate loses main-residence CGT exemption if not sold within two years. Superannuation death benefits without a binding nomination sit at the trustee's discretion. Family Provision claims can be filed up to 12 months after grant.
Probate process in Australia
Grant of Probate from the Supreme Court of the domicile state. Executors must wait 6 months before final distribution to allow Family Provision claims.
Recommended strategy
1) Use a Testamentary Discretionary Trust to shelter beneficiaries and defer CGT. 2) Refresh Binding Death Benefit Nominations every 3 years (non-lapsing under SMSFs). 3) Register a mirror Thai will so ancillary probate in Bangkok is streamlined.
Six-step dual-will pipeline
- 1
Global asset inventory
Catalogue every asset in Australia, Thailand and any third jurisdiction. Classify by situs and beneficiary designation.
- 2
Domicile & tax-residency audit
Determine Australia domicile status and residency threshold; assess No estate or inheritance tax since 1979.
- 3
Draft dual will (Thai + Australia)
Draft a Australia will (Signed with two witnesses) alongside a Thai will with a mutual non-revocation clause covering Thai-situs assets.
- 4
Choice-of-law & forced-heirship strategy
No forced heirship. Eligible persons (spouse, children, dependants) may bring a Family Provision claim to court for adequate maintenance. · Primary defensive move: 1) Use a Testamentary Discretionary Trust to shelter beneficiaries and defer CGT.
- 5
Execute & legalise
Sign both wills before appropriate witnesses/notaries · Apostille or embassy legalisation between jurisdictions · secure originals with NYC Visa & Translation and a trusted third party.
- 6
Review every 3–5 years
Update on any material change (marriage, birth, asset sale, tax reform) and monitor legislative shifts (e.g. Swiss 2023, UK 2025).
Other jurisdictions we cover
FAQ · Australia
Does Australia enforce forced heirship?
No forced heirship. Eligible persons (spouse, children, dependants) may bring a Family Provision claim to court for adequate maintenance.
Which will formats are recognised in Australia?
Signed with two witnesses. NSW, VIC and QLD accept informal wills under Succession Act if testamentary intent is proven.
What does the Australia probate process look like?
Grant of Probate from the Supreme Court of the domicile state. Executors must wait 6 months before final distribution to allow Family Provision claims.
How is inheritance tax calculated in Australia?
No estate or inheritance tax since 1979. Capital Gains Tax event K3 triggers when a foreign resident inherits a CGT asset — rollover only for Australian-resident beneficiaries.
Is there a Thailand-Australia estate-tax treaty?
Australia-Thailand income tax treaty 1989. No estate treaty (Australia levies none).
How long does probate in Australia take?
3–6 months for probate plus a 6-month Family Provision window before final distribution.
What is the package fee starting point?
From THB 50,000 — bundled AU will plus Thai will.. Final quotation confirmed after asset review and dual-will scoping.
What is the top risk for a Thai national or expat?
A Thai-resident beneficiary inheriting Australian real estate loses main-residence CGT exemption if not sold within two years. Superannuation death benefits without a binding nomination sit at the trustee's discretion. Family Provision claims can be filed up to 12 months after grant.
What is the recommended dual-will strategy?
1) Use a Testamentary Discretionary Trust to shelter beneficiaries and defer CGT. 2) Refresh Binding Death Benefit Nominations every 3 years (non-lapsing under SMSFs). 3) Register a mirror Thai will so ancillary probate in Bangkok is streamlined.
Can a Thai citizen inherit Australian farmland?
Yes, but Foreign Investment Review Board notification is required above AUD 15 M for agricultural land and the asset may need to be divested if FIRB conditions are not met.
How is my Australian super paid to a Thai spouse?
SIS-defined 'dependants' include a spouse regardless of nationality. Without a Binding Death Benefit Nomination the trustee decides — nominate the spouse or a legal personal representative and refresh every 3 years.
Where can I book a consultation?
Contact NYC Visa & Translation — call 083-2494999 · LINE @NYC168 · email contact@nyclegal.co.th. Discovery call is complimentary; formal opinions billed after scoping.
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Official sources
The information on this page follows the official sources below. Always check the latest version before you file.
- กรมการกงสุล — บริการรับรองเอกสาร (นิติกรณ์)— กระทรวงการต่างประเทศ
- สำนักงานตรวจคนเข้าเมือง — วีซ่า รายงานตัว 90 วัน TM.30— Immigration Bureau
- กรมการปกครอง — ทะเบียนราษฎร ทะเบียนครอบครัว— Department of Provincial Administration
- สภาทนายความในพระบรมราชูปถัมภ์ — ทนายความผู้ทำคำรับรองลายมือชื่อและเอกสาร— Lawyers Council of Thailand
- สำนักงานคณะกรรมการกฤษฎีกา — ฐานข้อมูลกฎหมายไทย— Office of the Council of State
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Frequently asked questions
- How does a foreigner register a marriage in Thailand?
- The foreign partner first obtains an affidavit of freedom to marry from their embassy in Thailand, has it translated into Thai and legalized by the Department of Consular Affairs, and then both parties register the marriage at any district office (amphoe) with passports and two witnesses. Since the Marriage Equality Act took effect on 23 January 2025, same-sex couples register on exactly the same basis.
- Do we need an interpreter at the district office?
- Yes in practice — most district offices require that a foreign party who does not read Thai be assisted by an interpreter, and many request that the interpreter present identification and sign the register. Some offices also expect a prenuptial agreement, if any, to be presented before registration, because a prenuptial agreement in Thailand is only valid when registered together with the marriage.
- Is a Thai marriage recognized in my home country?
- A marriage registered at a Thai district office is generally valid worldwide, but recognition procedures differ: many countries want the Thai marriage certificate and the Kor Ror 2 extract translated, legalized by the MFA and certified by their embassy before it is entered in their civil register. Some countries additionally require registration with their consulate within a set period.
- How is a prenuptial agreement made enforceable in Thailand?
- Under the Civil and Commercial Code a prenuptial agreement must be in writing, signed by both spouses and two witnesses, and registered with the marriage at the district office on the day of registration — an agreement signed afterwards is void as to property arrangements. It also cannot contradict public order or the rules on parental duties, so the drafting must be Thailand-specific rather than a translated foreign template.