71AIntestate estate not to include debts, &c.

71A Intestate estate not to include debts, &c. For the purposes of this Division, the intestate estate of an intestate does not include 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, succession duties and other duties and fees payable in relation to the estate as are payable out of the intestate estate.