Cross-Border Estate Planning for the Asia-Pacific Family — Why a Single-Jurisdiction Will Is Not Enough

By Robinsons (AU) Pty Ltd | March 2026 | Estimated reading time: 7 minutes

⚠ DISCLAIMER: This article is for general informational purposes only and does not constitute legal advice. Laws and regulations change frequently and their application varies with individual circumstances. You should always seek independent legal advice specific to your situation before taking any action. Robinsons (AU) Pty Ltd accepts no liability for reliance on the contents of this article.

A growing number of families connected to Hong Kong, Greater China, and the Asia-Pacific now hold assets across multiple countries — a Sydney apartment, a Hong Kong property, a New Zealand investment account, a Cayman Islands holding company. For these families, the assumption that a single will drafted in one country is sufficient to deal with their global estate is one of the most dangerous and costly misconceptions in personal financial planning.

This article explains why multi-jurisdictional estate planning is essential, what can go wrong without it, and the key legal frameworks families should understand when holding assets across Australia, Hong Kong, and New Zealand.

1. Why One Will Is Rarely Enough

A will prepared under the law of one country does not automatically operate to transfer assets in another country. Each jurisdiction has its own:

Rules on what constitutes a valid will (formal requirements for signing, witnessing, dating)
Laws on whether and how a foreign will can be recognised (the doctrine of renvoi, conflict of laws)
Rules on what assets pass under a will and what pass by operation of law (jointly held property, superannuation, life insurance proceeds)
Laws on forced heirship (compulsory shares for spouses, children, or other family members)
Probate procedures — the court process by which a will is proved valid and executors are authorised to administer the estate

Even if a foreign will is technically recognisable in Australia, a grant of probate from the Supreme Court of a relevant Australian state will typically be required before Australian assets can be transferred. This process — called resealing (for certain Commonwealth country probates) or an original grant — takes time, costs money, and creates uncertainty for families already dealing with grief.

2. Probate in Australia — What Families Need to Know

In Australia, probate is granted by the Supreme Court of the relevant state or territory. In New South Wales, the primary legislation is the Succession Act 2006 and the Supreme Court (Probate and Administration) Act 1974.

For families with assets in NSW, the following applies:

If the deceased held a NSW will, the executor applies to the NSW Supreme Court for a grant of probate
If the deceased was domiciled overseas (e.g., in Hong Kong) but held assets in NSW, a foreign grant of probate obtained in Hong Kong can be resealed in NSW — provided Hong Kong is a Commonwealth country (which it was, and its common law probate system survives for this purpose)
Resealing typically takes 2–6 months; an original grant takes 3–9 months or longer
Assets held in superannuation funds in Australia do NOT pass under a will — they pass according to the fund’s trust deed and any binding death benefit nominations lodged with the fund. This is a major gap in most people’s estate planning
Life insurance proceeds also typically pass outside the will

CRITICAL REMINDER: Superannuation Does Not Pass Under Your Will

Australian superannuation is trust property — it does not form part of your estate unless paid to your estate by the fund.

To ensure your superannuation goes to your intended beneficiaries, you must complete a valid Binding Death Benefit Nomination (BDBN) with your fund.

BDBNs typically expire every 3 years and must be renewed — check your fund’s requirements.

3. Hong Kong Probate — Key Features

In Hong Kong, probate is administered by the Probate Registry of the High Court. The key legislation is the Probate and Administration Ordinance (Cap 10).

A grant of probate in Hong Kong only covers Hong Kong assets — it does not automatically extend to property held elsewhere
The Inland Revenue Ordinance in Hong Kong no longer imposes estate duty (abolished in 2006) — so cross-border estate planning from Hong Kong is not driven by HK estate tax considerations
However, Australian assets of a Hong Kong-domiciled deceased person are subject to Australian legal requirements — including potential CGT obligations for the deceased’s estate
If a Hong Kong resident dies holding NSW property, the Hong Kong grant of probate can be resealed in NSW (see above)
Where the deceased was also a PRC citizen or GBA resident, additional considerations under PRC succession law may apply to Mainland assets

4. New Zealand — Key Features

New Zealand probate is administered by the High Court. The key legislation is the Administration Act 1969.

A foreign grant of probate from Australia or Hong Kong can be resealed in New Zealand if granted in a ‘designated country’ — both Australia and Hong Kong qualify
New Zealand has no inheritance tax or estate duty
Property held in New Zealand jointly (as joint tenants) passes automatically to the surviving joint tenant on death — it does not pass under a will
New Zealand’s Property (Relationships) Act 1976 provides for equal sharing of relationship property on death — this can override will provisions for a surviving spouse or partner

5. The Australian Capital Gains Tax Trap for Foreign Executors

A critical issue for Hong Kong-based executors administering an estate with Australian assets is Australian Capital Gains Tax (CGT).

When a non-resident executor or beneficiary inherits Australian taxable property (including real estate, shares in Australian companies, and some other assets), Australia’s CGT withholding regime may apply. Key points:

The Foreign Resident Capital Gains Withholding (FRCGW) regime requires a purchaser of Australian real estate valued at A$750,000 or more from a foreign resident to withhold 15% of the purchase price and remit it to the ATO
From 1 January 2025, the FRCGW withholding rate increased from 12.5% to 15%
If the estate is administered by a non-resident executor, additional CGT complexity arises on the transfer of Australian property to beneficiaries
Proper estate planning — including the appointment of an Australian-resident co-executor — can significantly reduce CGT complexity

6. A Recommended Multi-Jurisdictional Estate Planning Framework

Take stock of all assets by jurisdiction — complete a schedule of everything you own, where it is held, and in whose name
Prepare a will in each jurisdiction where you hold significant assets — this avoids complex conflict of laws issues and delays
Ensure each will is drafted to deal only with assets in that jurisdiction and expressly revokes prior wills in that jurisdiction only (to avoid accidentally revoking wills in other jurisdictions)
Complete valid Binding Death Benefit Nominations for all Australian superannuation accounts — and diarise their expiry
Consider whether jointly held property is held as joint tenants (passes automatically) or tenants in common (passes under a will) — both in Australia and elsewhere
Appoint at least one executor in each jurisdiction where you hold assets — an executor who cannot obtain access to the relevant court is of limited practical use
Review and update your estate plan on every major life event: marriage, divorce, birth of a child, acquisition of overseas property, change of domicile

7. How Robinsons (AU) Pty Ltd Can Help

We specialise in estate planning for clients with multi-jurisdictional asset profiles. Our team is admitted across Hong Kong, NSW, New Zealand, and the Greater Bay Area — giving us genuine expertise in coordinating estate plans across all the key jurisdictions relevant to our clients.

We work with our associated firms in Hong Kong and New Zealand to ensure your will and overall estate plan is coherent, consistent, and effective across all the jurisdictions where your assets are held.

Sources & References:

• Succession Act 2006 (NSW)

• Probate and Administration Ordinance (Cap 10) (Hong Kong)

• Administration Act 1969 (New Zealand)

• ATO: Foreign Resident Capital Gains Withholding (15% rate from 1 January 2025)

• NSW Supreme Court Probate Registry guidance