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Estates & InheritanceAustralia
Deed of Family Arrangement (Australia)
When an Australian family agrees that a will should not be followed to the letter — to settle a threatened family provision claim, fix an outdated or unequal will, or redirect an inheritance — the instrument that makes the agreement binding is a deed of family arrangement. Our template builds the deed for any State or Territory: the executor and every beneficiary as signing parties, the original and varied entitlements side by side, releases that make the settlement final, and the clauses that preserve the capital gains tax death rollover and manage State transfer duty.
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DEED OF FAMILY ARRANGEMENT
Varying The Distribution Of The Estate Of The Late Gordon F. Mercer · Executed As A Deed · 9 June 2026
EXECUTOR (PERSONAL REPRESENTATIVE)
Ian G. Mercer
8 Carrington Street, Hornsby NSW 2077
BENEFICIARY
Ian G. Mercer
8 Carrington Street, Hornsby NSW 2077
BENEFICIARY
Susan M. Calloway
22 Beecroft Road, Beecroft NSW 2119
BENEFICIARY
Rachel T. Mercer
5/91 Pacific Highway, Roseville NSW 2069
Estate of Gordon F. Mercer · Died 4 November 2025
Will · New South Wales
This Deed of Family Arrangement (the "Deed") is made on 9 June 2026 between Ian G. Mercer, the Executor of the estate of the late Gordon F. Mercer (the "Estate"), and the persons named above as Beneficiaries (together, the "Parties"). The deceased died on 4 November 2025, leaving a will dated 19 June 2018. The Parties have agreed, by this Deed, to vary the way the Estate is distributed, and the Beneficiaries enter this Deed to settle their respective claims to participate in the distribution of the Estate. Each Party intends this document to take effect as a deed.
1.
RECITALS — THE ESTATE
Deceased: Gordon F. Mercer, who died on 4 November 2025.
Succession basis: the deceased left a will dated 19 June 2018 (the "Will").
Grant: probate was granted on 17 February 2026 to the Executor by the Supreme Court of New South Wales.
Principal assets of the Estate: The family home at 12 Acacia Avenue, Wahroonga NSW 2076 (estimated value $2.1 million, unencumbered); an ANZ share portfolio of about $410,000; and cash at bank of about $145,000.
Succession basis: the deceased left a will dated 19 June 2018 (the "Will").
Grant: probate was granted on 17 February 2026 to the Executor by the Supreme Court of New South Wales.
Principal assets of the Estate: The family home at 12 Acacia Avenue, Wahroonga NSW 2076 (estimated value $2.1 million, unencumbered); an ANZ share portfolio of about $410,000; and cash at bank of about $145,000.
2.
ORIGINAL ENTITLEMENTS AND THE AGREED VARIATION
The entitlements of the Beneficiaries under the Will, and the entitlements the Parties have agreed shall replace them, are as follows:
1. Ian G. Mercer
Original entitlement: One half of the residue of the Estate under clause 5 of the Will
Entitlement under this Deed: The ANZ share portfolio and one third of the residual cash
2. Susan M. Calloway
Original entitlement: One half of the residue of the Estate under clause 5 of the Will
Entitlement under this Deed: The property at 12 Acacia Avenue, Wahroonga NSW 2076 and one third of the residual cash
3. Rachel T. Mercer
Original entitlement: A legacy of $25,000 under clause 4 of the Will
Entitlement under this Deed: A legacy of $180,000 and one third of the residual cash, in settlement of her intended family provision claim
To the extent of any inconsistency, the entitlements set out in this clause replace the original entitlements, and the Estate is to be administered and distributed accordingly.
1. Ian G. Mercer
Original entitlement: One half of the residue of the Estate under clause 5 of the Will
Entitlement under this Deed: The ANZ share portfolio and one third of the residual cash
2. Susan M. Calloway
Original entitlement: One half of the residue of the Estate under clause 5 of the Will
Entitlement under this Deed: The property at 12 Acacia Avenue, Wahroonga NSW 2076 and one third of the residual cash
3. Rachel T. Mercer
Original entitlement: A legacy of $25,000 under clause 4 of the Will
Entitlement under this Deed: A legacy of $180,000 and one third of the residual cash, in settlement of her intended family provision claim
To the extent of any inconsistency, the entitlements set out in this clause replace the original entitlements, and the Estate is to be administered and distributed accordingly.
3.
SETTLEMENT OF CLAIMS AND CONSIDERATION
Each Beneficiary enters this Deed to settle their claim to participate in the distribution of the Estate, including any claim for further provision from the Estate. The consideration moving from each Beneficiary consists only of the variation or waiver of their claims to other assets forming part of the Estate, exchanged for the entitlements set out in this Deed. Reason for the variation: Rachel T. Mercer, the deceased's youngest child, gave notice of an intended family provision claim on the basis that the legacy of $25,000 left to her under the 2018 Will makes inadequate provision for her. Rather than litigate, the family has agreed to increase Rachel's provision, give Susan the family home in lieu of a half share of residue to suit her circumstances, and give Ian the share portfolio. The variation settles all claims against the Estate.
4.
ADMINISTRATION AND DISTRIBUTION ON THE VARIED TERMS
The Executor agrees to administer and distribute the Estate in accordance with this Deed, and each Beneficiary directs the Executor to do so. Pending completion of the administration, the assets of the Estate remain vested in the personal representative on the usual trusts, varied only as this Deed provides. Nothing in this Deed requires anything to be done that is inconsistent with the proper payment of the debts, liabilities, and testamentary and administration expenses of the Estate, which are paid first.
5.
VARIATION SCHEDULE
The following assets of the Estate are redirected as set out below:
1. Family home at 12 Acacia Avenue, Wahroonga NSW 2076
Passes from: The residue shared equally by Ian G. Mercer and Susan M. Calloway
Passes to: Susan M. Calloway absolutely
2. ANZ share portfolio (approximately $410,000)
Passes from: The residue shared equally by Ian G. Mercer and Susan M. Calloway
Passes to: Ian G. Mercer absolutely
3. Additional legacy of $155,000 from the cash of the Estate
Passes from: The residue
Passes to: Rachel T. Mercer, increasing her legacy to $180,000
Steps to complete the variation: The Executor will register a transmission application and transfer for the Wahroonga property in favour of Susan M. Calloway, complete an off-market transfer of the share portfolio to Ian G. Mercer, and pay the increased legacy to Rachel T. Mercer, after which the residual cash is divided one third each.
1. Family home at 12 Acacia Avenue, Wahroonga NSW 2076
Passes from: The residue shared equally by Ian G. Mercer and Susan M. Calloway
Passes to: Susan M. Calloway absolutely
2. ANZ share portfolio (approximately $410,000)
Passes from: The residue shared equally by Ian G. Mercer and Susan M. Calloway
Passes to: Ian G. Mercer absolutely
3. Additional legacy of $155,000 from the cash of the Estate
Passes from: The residue
Passes to: Rachel T. Mercer, increasing her legacy to $180,000
Steps to complete the variation: The Executor will register a transmission application and transfer for the Wahroonga property in favour of Susan M. Calloway, complete an off-market transfer of the share portfolio to Ian G. Mercer, and pay the increased legacy to Rachel T. Mercer, after which the residual cash is divided one third each.
6.
RELEASES AND INDEMNITIES
Release of the personal representative: On completion of the distribution in accordance with this Deed, each Beneficiary releases the Executor from all claims in connection with the administration and distribution of the Estate, except in the case of fraud or wilful default.
lest fresh disputes undo the settlement, mutual release between the Beneficiaries: each Beneficiary releases each other Beneficiary from all claims arising out of or in connection with the Estate, its distribution and the matters settled by this Deed — including any application for further provision from the Estate — and agrees not to bring or maintain any such claim, to the extent the law of the governing jurisdiction permits such an agreement.
Indemnity: The Beneficiaries jointly and severally indemnify the Executor against any liability the Executor reasonably incurs by administering and distributing the Estate in accordance with this Deed rather than strictly in accordance with the Will, except liability arising from the Executor's own fraud or wilful default.
lest fresh disputes undo the settlement, mutual release between the Beneficiaries: each Beneficiary releases each other Beneficiary from all claims arising out of or in connection with the Estate, its distribution and the matters settled by this Deed — including any application for further provision from the Estate — and agrees not to bring or maintain any such claim, to the extent the law of the governing jurisdiction permits such an agreement.
Indemnity: The Beneficiaries jointly and severally indemnify the Executor against any liability the Executor reasonably incurs by administering and distributing the Estate in accordance with this Deed rather than strictly in accordance with the Will, except liability arising from the Executor's own fraud or wilful default.
7.
TAXATION AND DUTY
Capital gains tax: This Deed is intended to preserve the death rollover: each Beneficiary enters it to settle a claim to participate in the distribution of the Estate, and the consideration given by each Beneficiary consists only of the variation or waiver of claims to other CGT assets forming part of the Estate, as s 128-20(1)(d) of the Income Tax Assessment Act 1997 (Cth) requires. On that basis the assets dealt with by this Deed continue to pass to the Beneficiaries under the deceased's estate for CGT purposes.
Transfer / stamp duty: The duty treatment of this Deed and any transfers made under it is governed by the Duties Act 1997 (NSW). A transfer to a beneficiary in conformity with the Will generally attracts only nominal or concessional duty; to the extent a Beneficiary takes property beyond their original entitlement, ad valorem duty may apply to the excess. The Parties will lodge the Deed and any transfers with Revenue NSW for assessment where required.
Independent advice: Each Party confirms they have received, or have had a reasonable opportunity to receive, independent legal and taxation advice on this Deed before signing.
Transfer / stamp duty: The duty treatment of this Deed and any transfers made under it is governed by the Duties Act 1997 (NSW). A transfer to a beneficiary in conformity with the Will generally attracts only nominal or concessional duty; to the extent a Beneficiary takes property beyond their original entitlement, ad valorem duty may apply to the excess. The Parties will lodge the Deed and any transfers with Revenue NSW for assessment where required.
Independent advice: Each Party confirms they have received, or have had a reasonable opportunity to receive, independent legal and taxation advice on this Deed before signing.
8.
EXECUTION, CAPACITY AND COURT APPROVAL
Each Party warrants that they are at least 18 years of age, have legal capacity, and enter this Deed freely and voluntarily, without duress or undue influence.
Execution as a deed: This document is executed as a deed. Each Party signs in the presence of an independent adult witness who is not a party to this Deed, and delivery is taken to occur on the date of this Deed. The Deed may be executed in counterparts, which together constitute one instrument.
Execution as a deed: This document is executed as a deed. Each Party signs in the presence of an independent adult witness who is not a party to this Deed, and delivery is taken to occur on the date of this Deed. The Deed may be executed in counterparts, which together constitute one instrument.
9.
GENERAL PROVISIONS AND GOVERNING LAW
Entire agreement: This Deed records the entire agreement between the Parties about the variation of the Estate's distribution and supersedes prior discussions. Further assurance: Each Party will sign the documents and do the things reasonably required to give effect to this Deed, including any transfers, transmission applications and lodgements. Severability: A provision that is unenforceable is severed to the extent of the unenforceability, and the rest of the Deed remains in force. Governing law: This Deed is governed by the law of New South Wales, and the Parties submit to the jurisdiction of the courts of New South Wales, including the Supreme Court of New South Wales.
EXECUTED AS A DEED. Each Party signs below in the presence of an independent adult witness who is not a party to this Deed. In witness whereof the Parties have executed this Deed of Family Arrangement on the date first written above.
EXECUTOR
Ian G. Mercer
Date: ____________________
BENEFICIARY
Ian G. Mercer
Date: ____________________
BENEFICIARY
Susan M. Calloway
Date: ____________________
BENEFICIARY
Rachel T. Mercer
Date: ____________________
Available as a print-ready PDF or an editable Microsoft Word (.docx) file.
What Is a Deed of Family Arrangement?
A deed of family arrangement (also called a deed of variation) is a formal agreement between the beneficiaries of an Australian deceased estate — and the executor or administrator — to distribute the estate <strong>differently from the will or the intestacy rules</strong>. Instead of litigating a family provision claim in a Supreme Court, the family agrees: a disappointed child takes a larger legacy, a sibling takes the house instead of a share of residue, an inheritance is redirected to the next generation. Because it is executed as a deed, it binds without separate consideration — but every beneficiary whose entitlement changes must sign.
The two technical traps are tax and duty, and they are why a properly drawn Australian deed matters. Assets passing to estate beneficiaries carry the <strong>capital gains tax death rollover</strong>; under <strong>s 128-20(1)(d) of the Income Tax Assessment Act 1997 (Cth)</strong>, that rollover survives a deed of arrangement only if the deed settles a claim to participate in the estate and the only consideration each beneficiary gives is the waiver of claims to other estate assets. A cash top-up sourced outside the estate can turn the redirection into a CGT event. On the duty side, every State and Territory charges only nominal duty on transfers in conformity with the will — but the excess a beneficiary takes beyond their entitlement can be assessed ad valorem, under a different statute in each jurisdiction.
This template handles both: the settlement-of-claims and waiver-only-consideration wording is built into the operative clauses, the Expert tax clause states the intended CGT position, and the deed names the correct duty statute and revenue office — from Revenue NSW under the Duties Act 1997 (NSW) to RevenueSA under the Stamp Duties Act 1923 (SA) — for whichever Australian jurisdiction governs the estate. The signature block is fully dynamic: the executor plus each beneficiary you add gets their own witnessed signature card, because a beneficiary who does not sign is not bound.
What's Covered in This Template
The deed moves from recitals to releases the way Australian estate practitioners draft it — and scales to as many beneficiaries as the family has.
Multi-Party by Design
The executor or administrator plus every beneficiary as named parties — each with their own witnessed signature card, added dynamically as you add beneficiaries.
Original vs Varied Entitlements
For each beneficiary: what the will or intestacy gave them, and what they take under the deed — the variation readable at a glance.
Settlement-of-Claims Framing
Each beneficiary enters the deed to settle their claim to participate in the estate, for waiver-only consideration — the exact structure the CGT rollover condition requires.
Works With or Without a Will
Covers variation of a will or of the intestacy rules, and can be signed before or after probate or letters of administration issue.
Asset-by-Asset Schedule
The Expert schedule itemises each redirected asset — what it is, who originally took it, who takes it now — the document the conveyancing and the duty assessment run on.
Equalisation Payment Warning
Records any balancing payment and flags the trap: money from outside the estate is consideration that can break the CGT rollover and attract ad valorem duty.
Releases That End It
Mutual releases barring future estate claims (including family provision), release of the executor on completion, and the indemnity that lets the executor act on the deed safely.
CGT Position Stated
Rollover-preserved, event-acknowledged or advice-pending — with s 128-20(1)(d) ITAA 1997 cited where the rollover is intended.
State Duty, Correctly Named
The duty statute and revenue office for your State or Territory — across all eight Australian jurisdictions — with the nominal-versus-ad-valorem principle stated.
Deed Formalities & Court Approval
Executed as a deed with independent adult witnesses, counterpart execution, capacity warranties — and the court-approval condition where a minor or incapacitated beneficiary is affected.
How to Create Your Deed
Five steps from family agreement to a binding, signed deed.
- 1
Set the Estate Framework
Select the governing State or Territory, identify the deceased, the will (or intestacy) and the probate or administration status.
- 2
Add Every Affected Beneficiary
Each beneficiary with their address, their original entitlement and their agreed new entitlement — each one becomes a party and a signatory.
- 3
Record Why
State the reason for the variation — settling an intended family provision claim, correcting an unequal will, or redirecting an inheritance — in the settlement-of-claims frame that protects the tax position.
- 4
Build the Expert Layer
The asset-by-asset variation schedule, releases and the executor's indemnity, the CGT and State duty clause, and court approval if a minor is affected.
- 5
Sign as a Deed, Witnessed
Every party signs in the presence of an independent adult witness — counterparts allowed — and the executor administers the estate on the varied terms.
Why Doxuno documents are different
Four things that make our templates more thorough than AI-generated drafts and more current than static template libraries.
Always current
Always current with the law
Templates carrying statute references are continuously updated as the law changes. Your document always reflects the current legal framework.
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Print-ready PDF
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Legal Considerations
A deed of family arrangement sits at the junction of succession law, federal tax and State duty — all three have to line up.
This template provides general information for beneficiaries and personal representatives of Australian deceased estates and is not legal advice. The capital gains tax and duty consequences of varying an estate depend on the assets, the consideration and the State — obtain independent legal and taxation advice before signing, particularly where real property, share portfolios or superannuation death benefits are involved, or where any beneficiary is a minor or lacks capacity.
Reviewed for Australian succession and tax law
Everyone Affected Must Sign
A deed of family arrangement binds only its parties. Every beneficiary whose entitlement is reduced, increased or redirected must sign — an executor who distributes on varied terms without a signature from every affected beneficiary acts at their own risk. Where a beneficiary is a minor or lacks capacity, no signature can bind them: the arrangement needs the approval of the relevant Australian Supreme Court (or tribunal), and the deed should be expressly conditional on it.
The CGT Death Rollover (s 128-20 ITAA 1997)
Assets that pass to a beneficiary of a deceased estate do so CGT-free under the death rollover. Section 128-20(1)(d) of the Income Tax Assessment Act 1997 (Cth) preserves that treatment for assets passing under a deed of arrangement — but only where the beneficiary entered the deed to settle a claim to participate in the distribution of the estate, and the only consideration given was the variation or waiver of claims to other estate assets. The ATO accepts that a claim need not involve proceedings — communicated dissatisfaction with the will is enough. An equalisation payment funded from outside the estate is the classic structure-breaker.
State Transfer Duty
Duty is State law, and each Australian jurisdiction has its own statute — the Duties Act 1997 (NSW), Duties Act 2000 (Vic), Duties Act 2001 (Qld), Duties Act 2008 (WA), Stamp Duties Act 1923 (SA), Duties Act 2001 (Tas), Duties Act 1999 (ACT) and Stamp Duty Act 1978 (NT). The common principle: a transfer to a beneficiary in conformity with the will attracts only nominal or concessional duty, while the value a beneficiary takes beyond their original entitlement can be assessed ad valorem. The deed and transfers are lodged with the State revenue office — Revenue NSW, the State Revenue Office Victoria, Queensland Revenue Office, RevenueWA, RevenueSA and their counterparts — for assessment.
Deed Formalities
Because the variation is usually unsupported by fresh consideration, it must be executed as a deed: signed, witnessed by an independent adult who is not a party, and delivered. Australian deeds also enjoy longer limitation periods than simple contracts (commonly 12 years). The template includes counterpart execution so family members in different states can each sign their own copy, and the further-assurance clause that obliges everyone to sign the transfers and transmission applications that complete the variation.
Related Australian Templates
If you are the claimant rather than the family consensus, start with our family provision claim notice — it puts the executor on notice with the correct State framework and time limit, and most claims settle into exactly this deed. For the estate-planning side, see our last will and testament and testamentary trust will; for broader disputes, our deed of settlement and release.
Frequently Asked Questions
Settle It as a Family, Bind It as a Deed
Create your deed of family arrangement in minutes — every beneficiary a signing party, the variation laid out entitlement by entitlement, and the CGT and duty position handled for your State. Download the PDF free, or unlock Expert for the asset schedule, releases and indemnities, tax and duty clauses, and court-approval condition.
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