Intestate Will
Distribution to surviving spouse
If someone dies without leaving a will and they have a surviving spouse and children, and the total value of their estate (property, money, etc.) is less than $50,000, then the entire estate goes to the surviving spouse.
If a spouse is entitled to the $50,000, the spouse may elect to receive the home:
instead of the $50,000 where the home is worth more than $50,000; or
as part of the $50,000 if the home value is less than $50,000
The rest of the estate shall be divided among the surviving spouse and children:
if there is a surviving spouse and one child, then half of the estate shall go to the spouse
if there is a surviving spouse and 2 or more children, 1/3 shall go to the surviving spouse
if someone dies without a will and their child has passed away but has living children (grandchildren), the surviving spouse will inherit the same portion of the person's estate as if the child were still alive.
If someone dies without a will and they have children (referred to as "issue"), their estate will be divided among their children. If any of their children have passed away but have living children (grandchildren), the grandchildren will inherit their parent's portion of the estate.
The surviving spouse has the right to inherit a portion of the estate before it is divided among the children/grandchildren. The inheritance is distributed in a way that ensures that each branch of the family (i.e. each child and their descendants) receives an equal share.
Surviving spouse with no issue
If someone dies leaving a spouse but no children, then the entire estate shall go to the spouse.
No surviving spouse or issue
If someone dies with no spouse or children, the estate shall go to the person's parents in equal shares if both are living:
if one of the parents are dead, then the entire estate shall go to the surviving parent
No surviving spouse, issue, or parent
If there is no surviving spouse, issue, or parents, the estate shall go to the siblings of the intestate in equal shares.
Next of Kin
If an individual dies without a will leaving no spouse, children, father, mother, brother, sister, nephew or niece, the estate shall go to the closest relatives who are related by blood. If there are multiple relatives that are equally related, then it shall be split evenly between the ancestors.
NS ISA s.4, 5, 7, 8, 10