South Australian Consolidated Acts South Australian Consolidated Acts (1) Where a solicitor
is appointed by a will as an executor of the will or as a trustee of property
passing under the will or both as such executor and trustee and has power
under the will to charge for legal professional work done in connection with
the will or the trusts thereby created the amount of any charges properly made
by the solicitor for such work—
(a)
shall not be deemed to be a legacy and shall not be chargeable with duty under
this Act;
(b) to
the extent to which they are legal expenses incurred in obtaining probate of
the will of the deceased and vesting his estate in the executor shall be
deemed to be testamentary expenses and shall be deductible under
section 13 of this Act.
(2) This section shall
apply in every case where the testator dies after the commencement of the
Succession Duties Act Amendment Act 1951 whether the will was made
before or after such commencement.