Sources
Every quantitative or legal-fact claim on EstatePlanning.co.nz resolves to a verified primary source listed below. Publication dates, verification dates, and reviewer notes are exposed so readers can check the underlying material directly.
Non-legislation entries are refreshed against the original publisher at least every 36 months; legislation entries are re-verified on the same cadence but are not aged out, since the underlying statute does not expire. Build deploys fail if any referenced statistic is stale.
High Court Fees Regulations 2013
Statistics published by High Court Fees Regulations 2013 | Stat ID | Value | Label | Source date | Verified | Link |
probate-filing-fee | $200 | High Court probate filing fee (NZ) | 2024-07 | 2026-05-28 | primary source → |
Reviewer notes
probate-filing-fee — Fee for an application for grant of probate or letters of administration. Confirm before publication if regulations have been updated.
Administration Act 1969, s65
Statistics published by Administration Act 1969, s65 | Stat ID | Value | Label | Source date | Verified | Link |
probate-threshold-amount | $15,000 | Estate threshold below which probate may not be required | 2009-04 | 2026-05-28 | primary source → |
Reviewer notes
probate-threshold-amount — Banks and other institutions can release funds without probate where the deceased's interest does not exceed this amount per institution. Threshold last increased 2009.
Family Protection Act 1955, s9
Statistics published by Family Protection Act 1955, s9 | Stat ID | Value | Label | Source date | Verified | Link |
fpa-claim-window | 12 months | Family Protection Act 1955 claim window from grant | 1955-12 | 2026-05-28 | primary source → |
Reviewer notes
fpa-claim-window — Claims must be filed within 12 months of grant of probate or letters of administration unless the court grants leave for late filing.
Trusts Act 2019, s2
Statistics published by Trusts Act 2019, s2 | Stat ID | Value | Label | Source date | Verified | Link |
trusts-act-effective-date | 30 January 2021 | Trusts Act 2019 commencement | 2021-01 | 2026-05-28 | primary source → |
Reviewer notes
trusts-act-effective-date — Trusts Act 2019 came into full force on 30 January 2021, replacing the Trustee Act 1956.
Wills Act 2007, s2
Statistics published by Wills Act 2007, s2 | Stat ID | Value | Label | Source date | Verified | Link |
wills-act-effective-date | 1 November 2007 | Wills Act 2007 commencement | 2007-11 | 2026-05-28 | primary source → |
Reviewer notes
wills-act-effective-date — Wills Act 2007 replaced the Wills Act 1837 (UK) and Administration Act 1969 (insofar as relating to wills).
Property (Relationships) Amendment Act 2001
Statistics published by Property (Relationships) Amendment Act 2001 | Stat ID | Value | Label | Source date | Verified | Link |
pra-effective-date | 1 February 2002 | Property (Relationships) Act 1976 — current version commencement | 2002-02 | 2026-05-28 | primary source → |
Reviewer notes
pra-effective-date — Renamed from Matrimonial Property Act 1976 and extended to de facto and civil-union partnerships via the 2001 amendment.
Property (Relationships) Act 1976, s2D
Statistics published by Property (Relationships) Act 1976, s2D | Stat ID | Value | Label | Source date | Verified | Link |
pra-de-facto-threshold | 3 years | Property (Relationships) Act de facto qualifying period | 2002-02 | 2026-05-28 | primary source → |
Reviewer notes
pra-de-facto-threshold — De facto relationship of 3 years or more triggers the equal-sharing presumption (with exceptions for shorter relationships in defined circumstances).
Protection of Personal and Property Rights Act 1988
Statistics published by Protection of Personal and Property Rights Act 1988 | Stat ID | Value | Label | Source date | Verified | Link |
ppra-effective-date | 1 October 1988 | Protection of Personal and Property Rights Act 1988 commencement | 1988-10 | 2026-05-28 | primary source → |
Reviewer notes
ppra-effective-date — Governs EPAs (s94+) and welfare-guardian / property-manager appointments by the Family Court.
Inland Revenue — Trust disclosure rules
Statistics published by Inland Revenue — Trust disclosure rules | Stat ID | Value | Label | Source date | Verified | Link |
ird-trust-disclosure-threshold | $60,000 | IRD trust disclosure simplified-reporting threshold (annual income) | 2024-04 | 2026-05-28 | primary source → |
Reviewer notes
ird-trust-disclosure-threshold — Trusts with assessable income below the threshold qualify for simplified reporting. Trustee income tax rate increased to 39% from 1 April 2024 (some exceptions apply). Confirm current threshold before publication.
Taxation (Annual Rates, Trustee Tax Rate and Other Matters) Act 2024
Statistics published by Taxation (Annual Rates, Trustee Tax Rate and Other Matters) Act 2024 | Stat ID | Value | Label | Source date | Verified | Link |
trust-tax-rate-2024 | 39% | Trustee income tax rate (effective 1 April 2024) | 2024-04 | 2026-05-28 | primary source → |
Reviewer notes
trust-tax-rate-2024 — Trustee income now taxed at 39% (up from 33%) with limited carve-outs for small trusts and certain estate income. Beneficiary income remains taxed at the beneficiary's marginal rate.
SW Legal fee schedule (effective 1 May 2026)
Statistics published by SW Legal fee schedule (effective 1 May 2026) | Stat ID | Value | Label | Source date | Verified | Link |
swlegal-trust-formation-fee | $2,620 | SW Legal trust formation fee (ex GST) | 2026-05 | 2026-05-28 | primary source → |
swlegal-will-min-fee | from $500 | SW Legal will-drafting starting fee (ex GST) | 2026-05 | 2026-05-28 | primary source → |
swlegal-epa-couple-both-forms | $1,495 | SW Legal EPA — couple, both Property and Personal Care & Welfare forms (ex GST) | 2026-05 | 2026-05-28 | primary source → |
Reviewer notes
swlegal-trust-formation-fee — Published fee for trust formation as at 1 May 2026. Excludes GST and a standard 6% office charge. Disbursements additional.swlegal-will-min-fee — Wills priced by complexity; starting point per published schedule. Excludes GST and a standard 6% office charge.swlegal-epa-couple-both-forms — Excludes GST and a standard 6% office charge.
Public Trust — How much does it cost to make a will? (PTEL86 10/25)
Statistics published by Public Trust — How much does it cost to make a will? (PTEL86 10/25) | Stat ID | Value | Label | Source date | Verified | Link |
public-trust-online-basic-will | $69 | Public Trust online basic will (fits most singles, GST incl.) | 2025-10 | 2026-05-28 | primary source → |
public-trust-online-standard-will | $99 | Public Trust online standard will (fits most young couples, GST incl.) | 2025-10 | 2026-05-28 | primary source → |
public-trust-online-comprehensive-will | $159 | Public Trust online comprehensive will (fits most families and business owners, GST incl.) | 2025-10 | 2026-05-28 | primary source → |
public-trust-in-person-single-will | $750 | Public Trust in-person single will (GST incl.) | 2025-10 | 2026-05-28 | primary source → |
public-trust-in-person-mirror-will | $1,400 | Public Trust in-person mirror will, couple (GST incl.) | 2025-10 | 2026-05-28 | primary source → |
public-trust-additional-hourly | $285.20 / hour | Public Trust additional consultation hourly rate (GST incl.) | 2025-10 | 2026-05-28 | primary source → |
Reviewer notes
public-trust-additional-hourly — Applies if additional time is agreed at the consultation. Home-visit surcharge $62 fixed plus trustee travel-time charged at the same hourly rate.
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