Understanding the Administration of Deceased Estates Act in South Africa

The Administration of Deceased Estates Act 66 of 1965 is the controlling statute for winding up a deceased estate in South Africa. It sets out the role of the Master of the High Court as the supervisory authority, the appointment of executors (or the appointment of a curator bonis where there is no executor), the calling of creditors, the drawing up of a liquidation and distribution account, and the ultimate distribution of the estate to heirs or beneficiaries. The Act operates alongside, and is read with, the Intestate Succession Act 81 of 1987 (where there is no valid will) and the Wills Act 7 of 1953 (which governs the validity and form of wills).

Although the Act is national, the practical machinery it sets in motion is run by the Master of the High Court at each division of the High Court — for Gauteng-based families, the Master’s office for the Johannesburg or Pretoria seat of the Gauteng Division is the practical point of entry after a death. Regulations issued under section 103 of the Act prescribe the day-to-day forms and procedures used in those filings.

The Act at a Glance: Purpose, Number, and Status

The Administration of Estates Act 66 of 1965 was assented to on 4 June 1965 and remains in force as amended. It is administered primarily by the Master of the High Court, with regional offices at each division of the High Court, and it is the central statute for deceased estate administration in South Africa — but it is not the only statute involved. The Intestate Succession Act 81 of 1987 sets out who inherits where there is no valid will, and the Wills Act 7 of 1953 governs what counts as a valid will and how a will may be made, altered, or revoked.

The Act’s detailed operating rules — the prescribed forms, advertisement requirements, security and bond procedures, and Master’s-office processes — are contained in the regulations issued under section 103 of the Act. Those regulations are treated as a separate body for citation purposes, but they sit alongside the Act and govern how the Act is administered in practice.

Item	Detail
Long title	Administration of Estates Act, 1965
Act number	66 of 1965
Date of assent	4 June 1965
Status	In force as amended
Supervisory authority	Master of the High Court (regional offices at each High Court division)
Subordinate legislation	Regulations issued under section 103 of the Act
Read with	Intestate Succession Act 81 of 1987; Wills Act 7 of 1953

What the Act Actually Governs

The Act sets out the framework for every deceased estate in South Africa. It covers:

• The appointment of the executor named in the will, or — where no executor is named or willing to act — the Master’s appointment of a curator bonis to administer the estate.
• The Master’s power to require security from the executor (an insurance bond in the prescribed form) before letters of executorship are issued.
• The calling of creditors and the procedure for lodging claims against the estate.
• The preparation, advertisement, and lodgement of the liquidation and distribution account (the L&D account).
• Inspection of the L&D account by creditors, heirs, and the Master, and the Master’s authority to direct amendments.
• The Master’s final authorisation of the L&D account, after which the executor may distribute the residue.
• The Master’s supervision of estates where minors or persons under legal disability are beneficiaries — including the appointment of a guardian or curator ad litem to act on their behalf.

The Act is not designed to be read in isolation; it is read with the Intestate Succession Act, the Wills Act, and the section 103 regulations. To get a sense of how those instruments fit together in practice, see [How the Act Interacts with Other Estate Planning Tools](#how-the-act-interacts-with-other-estate-planning-tools) below.

The Role of the Master of the High Court

The Master of the High Court is a judicial officer attached to each division of the High Court, and the Department of Justice and Constitutional Development publishes the Master/Deceased Estates portal as the controlling public-facing authority for this work. In broad terms, the Master:

• authorises the appointment of an executor named in the will, or the appointment of a curator bonis where no executor is named and willing to act;
• supervises the advertisement of the estate and the calling of creditors;
• reviews and authorises the liquidation and distribution account; and
• authorises final payments from the estate to heirs or beneficiaries.

The Master is not a court, but the High Court has supervisory jurisdiction over Master’s decisions, and an aggrieved executor, heir, or creditor may approach the High Court to review a Master’s decision where appropriate.

Testate Estates (There Is a Valid Will)

Where the deceased left a valid will naming an executor, the process runs as follows:

1. The executor named in the will applies to the Master for letters of executorship, lodging the death certificate, the original will, and the prescribed forms.
2. The Master may require the executor to furnish security (an insurance bond) before letters are issued; the bond must be to the value of the estate unless the will exempts the executor or the executor is a surviving spouse, child, or parent of the deceased.
3. Once letters of executorship are issued, the executor can collect assets, settle debts, and begin preparing the L&D account.
4. The L&D account is advertised so that creditors and other claimants can object within the prescribed inspection period.
5. The Master authorises the L&D account after the inspection period. The executor may then make final payments.

The Master’s role is supervisory rather than investigative: the executor remains personally liable to the Master and to the heirs for the proper administration of the estate. Burger Huyser Attorneys’ Wills & Estates practice routinely takes on the executorship itself where family members prefer not to act — a role the firm performs from its head office in Linden, Randburg and across its Gauteng branches.

Intestate Estates (There Is No Valid Will)

Where the deceased died without a valid will, two different statutes work together. The Intestate Succession Act 81 of 1987 determines who inherits; the Administration of Deceased Estates Act governs how the estate is wound up. The Master’s task is the same, but the route to that task differs:

• The Master appoints a curator bonis — often a willing family member, but potentially any fit and proper person — to administer the estate.
• The same L&D account process applies. The difference between a testate and an intestate estate is who winds up the estate, not how the estate is wound up.
• The Intestate Succession Act’s fixed distribution rules apply only where there is no valid will. If there is a will, the will governs; the Intestate Succession Act does not apply.

In practice this means an intestate estate typically takes a little longer than a testate one — partly because the Master has to confirm who the heirs are before appointing the curator bonis, and partly because the distribution rules of the Intestate Succession Act must be applied carefully to the family situation before the L&D account can be lodged.

The Liquidation and Distribution Account in Practice

The liquidation and distribution account is the document that lists every asset of the estate, every liability, and the proposed distribution of the residue to heirs or beneficiaries. It is the single most important document in the administration of a deceased estate.

Stage	What Happens
Preparation	The executor or curator bonis draws up the account from the deceased’s records, bank and insurer statements, and the death certificate.
Lodgement	The account is lodged with the Master, supported by the vouchers and supporting documents required by the section 103 regulations.
Advertisement	The account is advertised in the form prescribed by the Act so that creditors and heirs are notified.
Inspection period	The account lies open for inspection for the prescribed period, during which creditors or heirs may lodge objections.
Authorisation	The Master reviews the account, may direct amendments, and ultimately authorises the account. Only then may the executor make final payments.

The Master will not authorise the L&D account while a creditor’s claim remains properly disputed and unresolved. Where the executor or curator suspects a dispute, the account cannot be signed off until the dispute has been resolved or the relevant amount has been retained in the estate pending the outcome.

Creditors, Debts, and the Order of Payment

The Act prescribes the order in which creditors are paid from the estate. The general scheme is that the costs of administration and secured creditors rank first, preferred creditors (such as certain tax claims) rank next, and unsecured creditors share in the residue.

In an insolvent estate — one where the deceased’s liabilities exceed the deceased’s assets — the Administration of Estates Act routes the estate through a separate insolvency procedure, and the executor or curator must follow the Insolvency Act 24 of 1936 to the extent it applies. The Master will not sign off on an L&D account that distributes to heirs before the creditors have been addressed.

For a creditor, the practical step is to lodge a claim with the executor and, failing response, to lodge an objection during the inspection period or apply to the Master for direction. For the executor, the practical constraint is that no distribution may be made to heirs until the Master has authorised the account — even where the family is unanimous and the debts are clearly settled.

The Master’s Office and Regional Variation

Despite the Act being national, the administrative work it requires is done at the Master’s office for the High Court division in which the deceased was ordinarily resident at the date of death. For Gauteng-based matters:

• The Master’s office for the Johannesburg seat of the Gauteng Division handles estates of persons ordinarily resident in the Johannesburg magisterial districts.
• The Master’s office for the Pretoria seat of the Gauteng Division handles estates of persons ordinarily resident in the Pretoria and surrounding magisterial districts.
• Branch contact details, fee schedules, and required forms are published through the Department of Justice and Constitutional Development’s Master/Deceased Estates portal.

Applicants sometimes confuse the Pretoria and Johannesburg Master’s offices — they are separate offices serving different magisterial districts within the same province, and the correct office is determined by where the deceased lived, not where the heirs or the executor live. Lodging at the wrong Master’s office is a common cause of delay and will require re-lodgement at the correct office.

How the Act Interacts with Other Estate Planning Tools

The Administration of Estates Act operates alongside several other pieces of legislation and a range of common estate planning instruments. The key interactions:

• Wills Act 7 of 1953. A valid will is the starting point for any testate estate; the Wills Act determines what counts as a valid will, how it must be signed and witnessed, and what formalities apply to alterations and revocation.
• Intestate Succession Act 81 of 1987. Where there is no valid will, the Intestate Succession Act determines who inherits, while the Administration of Estates Act governs how the estate is wound up.
• Ante-nuptial contracts and matrimonial property regimes. An ante-nuptial contract (with or without accrual) affects what falls into the estate. The Act governs the winding-up of whatever assets do fall in.
• Trusts. Assets owned by a trust do not fall within the deceased estate to be wound up under the Act; they have their own administration. Whether an asset is a trust asset, a deceased-estate asset, or both (e.g. a loan account claim) is a separate question from whether the Act applies to a particular asset.
• Life policies. The nominated beneficiaries on a life policy receive the proceeds directly from the insurer; they do not pass through the estate (unless explicitly nominated to the estate). However, policy proceeds may be relevant to the calculation of any maintenance claim or to the Master’s supervision where the deceased maintained a duty of support.

For estate planning purposes, the cleanest way to use the Act’s machinery is to leave a valid will that nominates an executor willing and able to act, and to keep the matrimonial property regime and any trust structures aligned with the will’s instructions.

Penalties and Executor Liability

Executors carry a fiduciary duty to administer the estate properly, and that duty is enforced through Master’s oversight, High Court supervision, and — in serious cases — criminal liability for breaches of fiduciary duty.

• Distribution without Master’s authorisation. An executor who distributes the estate before the Master has authorised the L&D account risks being held personally liable for the amounts wrongly paid. The Act treats unauthorised distribution as a breach of fiduciary duty.
• Failure to lodge a proper L&D account. The Master can compel production, direct amendments, and ultimately remove an executor who fails to perform the duties of the office.
• Failure to call or account for creditors. The executor remains liable to creditors whose claims were not properly dealt with, and may be required to make good the loss personally.
• Criminal liability. In serious cases — typically involving theft or misappropriation from the estate — the executor may face criminal prosecution under the ordinary criminal law for breach of fiduciary duty.

The Act’s enforcement arm is, in practice, the Master and the High Court: the Master supervises the executor’s day-to-day compliance with the Act, and the High Court reviews Master’s decisions where an aggrieved party asks it to.

For executors who are not experienced in deceased estate administration, the practical risk is that a delay or error at the L&D stage will expose them personally to the heirs or to creditors. The Deceased Estate Administrator at Burger Huyser Attorneys’ Linden head office routinely takes over the executorship of an estate at the request of the family where the nominated executor does not wish to act — this is a service the firm performs across all of its Gauteng branches.

If you are dealing with a deceased estate and need help navigating the Master’s office, the liquidation and distribution account, or the interaction between the Administration of Deceased Estates Act, the Intestate Succession Act, and the Wills Act, Burger Huyser Attorneys’ Wills & Estates department can assist. The firm handles deceased estate administration from its head office in Linden, Randburg (49 First Avenue, 011 888 0246), with branches across Gauteng in Roodepoort, Sandton, Pretoria, Bedfordview, Centurion, Alberton, and Midrand. The Deceased Estate Administrator coordinates directly with the Master’s office for the relevant Gauteng division. The firm carries a 4.8/5 average across 250+ Google reviews (Trustindex verified “Top Rated Law Firm in South Africa”).

Frequently Asked Questions

Where does the Administration of Deceased Estates Act apply?

The Act applies to every deceased estate in South Africa, regardless of the deceased’s race, religion, or the size of the estate. The substantive law is national; the administrative machinery is per High Court division.

Who supervises the winding-up of a deceased estate?

The Master of the High Court. The Master authorises the executor’s appointment, supervises the advertisement of the estate, reviews the liquidation and distribution account, and authorises final distribution.

What happens if the deceased died without a valid will?

The Intestate Succession Act 81 of 1987 determines who inherits. The Administration of Deceased Estates Act determines how the estate is wound up and the Master of the High Court appoints a curator bonis to administer the estate, normally from the surviving family.

What is the liquidation and distribution account?

It is the document that lists every asset, every liability, and the proposed distribution of the estate. It must be lodged with the Master, advertised for the required inspection period, and authorised by the Master before the executor can make final payments.

Does the Act require the executor to give security?

In many cases, yes. The Master may require an executor to furnish a bond (an insurance guarantee) before letters of executorship are issued. The Master’s decision on security is case-by-case and depends on the size of the estate and the executor’s track record.

Where can I get the full text of the Act?

The Administration of Estates Act 66 of 1965 is publicly available on LawLibrary, the South African Government publication portal, SAFLII, and the Master’s deceased estates portal on the Department of Justice and Constitutional Development website.