49Distribution of intestate estate

49 Distribution of intestate estate (1) The person or persons entitled to take an interest in an intestate estate, and the interest in that estate that that person or those persons are entitled to take must, subject to this division, be ascertained by reference to schedule 6 according to the facts and circumstances existing in relation to the intestate. (2) If an intestate is survived by his or her partner, the intestate estate is taken, for schedule 6 and subsection (3), not to include any personal chattels of the intestate. (3) For schedule 6, the value of an intestate estate must be ascertained by deducting from the gross value of that intestate estate an amount equal to such of the debts and liabilities of the estate, the funeral and testamentary expenses, the costs and expenses of administering the estate and the estate duties, probate duties and death duties payable in relation to the estate as are payable out of that intestate estate. (4) If an item of schedule 6 provides for the payment of a sum and interest on that sum out of an intestate estate and then provides for the payment of an additional sum equal to a particular proportion of the value of the balance of the intestate estate, the value of the balance of the intestate estate must be ascertained for that item by ascertaining the value of the intestate estate in the way provided by subsection (3) and deducting from that value the firstmentioned sum and the interest payable on that sum. (5) For schedule 6— (a) the brothers and sisters of an intestate; and (b) the grandparents of an intestate; and (c) the brothers and sisters of a parent of an intestate; and (d) the issue of any of those brothers or sisters who predeceased the intestate; are the next of kin of the intestate.