Wills – The required age is 19. Holograph Wills are permitted. Marriage revokes a Will unless there is a declaration in the Will that it is made in contemplation of marriage.
Power of Attorney for Property – They can terminate on incapacity or be set up to survive incapacity. The required age is 19.
Power of Attorney for Personal Care – They are referred to as a Personal Directive and can set out health care instructions as well as appointing a substitute decision maker. The age for making a Personal Directive is not specified in the legislation but is likely to be the age of majority.
Estate Administration Tax (probate fee) – The applicable tax follows this schedule: up to $10,000 of estate value – $78.54; over $10,000 but not over $25,000 of value – $197.48; over $25,000 but not over $50,000 of estate value – $328.65; over $50,000 but not over $100,000 of estate value – $920.07; over $100,000 of estate value – $920.07 on the first $100,000 of value plus $15.53 per $1000 of value or part thereof on all amounts over the intial $100,000 of estate value. No upper limit.
Age of Majority – 19