85Executor, administrator or trustee to pass accounts

#### 85 Executor, administrator or trustee to pass accounts 85 Executor, administrator or trustee to pass accounts > > (1) In respect of the estate of a person who died before 31 December 1981 every person to whom probate or administration has been or is granted shall file an inventory of the estate of the deceased and file or file and pass the person’s accounts relating thereto within such time, and from time to time, and in such manner as may be fixed by the rules, or as the Court may order. > > > (1AA) In respect of the estate of a person who dies on or after 31 December 1981 every person to whom probate or administration has been or is granted and who is— > > > > > (a) a creditor of the estate of the deceased, > > > > > (b) the guardian of a minor who is a beneficiary of the estate of the deceased, > > > > > (c) the executor or administrator of the estate where the whole, or a part which, in the opinion of the Court, is a substantial part, of the estate passes to one or more charities or public benevolent institutions, > > > > > (d) a person, not being a beneficiary, or, in the opinion of the Court, a substantial beneficiary, of the estate, selected at random by the Court, or > > > > > (e) a person otherwise required to do so by the Court, > > > > shall verify and file or verify, file and pass the person’s accounts relating to the estate within such time, and from time to time, and in such manner as may be fixed by the rules, or as the Court may order. > > > (1A) Every trustee of the estate of a deceased person shall verify and file or verify, file and pass the trustee’s accounts relating thereto within such time, and from time to time, and in such manner as may be fixed by the rules, or as the Court may order. > > > > Nothing in this subsection affects the operation of section 32 of the [NSW Trustee and Guardian Act 2009](/view/html/inforce/current/act-2009-049). > > > (1B) In respect of the estate of a person who dies on or after 31 December 1981 every person to whom probate or administration has been or is granted and who is not a person to whom subsection (1AA) applies may verify and file or verify, file and pass the person’s accounts relating to the estate within such time, and from time to time, and in such manner as may be fixed by the rules, or as the Court may order. > > > (2) Every such person shall be subject to any order that the Court may on the application of any person interested make as to the production and verification of the accounts concerned. > > > (3) The order of the Court allowing any such account shall be prima facie evidence of the correctness of the same, and shall, after the expiration of three years from the date of such order, operate as a release to the person filing the same, excepting so far as it is shown by some person interested therein that an error or omission or fraudulent entry has been made in such account. > > > (4) Where the Court, in passing any such accounts, disallows in whole or in part the amount of any disbursement, the Court may order the executor, administrator or trustee to refund the amount disallowed to the estate of the deceased. > > > > Nothing in this subsection alters or diminishes the right of any person to proceed in equity in the same way as if this subsection had not been enacted. > > > (5) Every executor, administrator or trustee of the estate of a deceased person shall verify and file an inventory of the estate of the deceased within such time, and from time to time, and in such manner as may be fixed by the rules, or as the Court may order. > > **s 85:** Am 1938 No 30, sec 6 (g); 1954 No 40, sec 3 (e); 1970 No 52, Second Sch; 1977 No 122, Sch 4 (8); 1981 No 106, Sch 1 (3); 1994 No 32, Sch 3; 2009 No 49, Sch 2.47 \[4\].