Section 2

In this Act, unless the context otherwise requires —“annual income” means, in relation to the net estate of a deceased person, the income that the net estate might be expected at the date of the order made under this Act, when realised, to yield in a year;“court” means the General Division of the High Court or a Family Court;“death duties” means estate duty and every other duty leviable or payable on death;“net estate” means all the property of which a deceased person had power to dispose by his will (otherwise than by virtue of a special power of appointment) less the amount of his funeral, testamentary and administration expenses, debts and liabilities and estate duty payable out of his estate on his death;“Registrar” means the registrar of the Family Justice Courts;“son” and “daughter”, respectively, include a male or female child adopted by the deceased by virtue of an order made under the provisions of any written law relating to the adoption of children for the time being in force in Singapore, Malaysia or Brunei Darussalam, and also the son or daughter of the deceased en ventre sa mere at the date of the death of the deceased;“will” includes any codicil or other testamentary document.