Margaret sought to lodge her late partner’s outstanding tax returns to finalise his estate. She provided the ATO with a certified copy of the will, which named her as the authorised Legal Personal Representative (LPR). However, the ATO requested that she obtain probate. When Margaret contacted the Supreme Court, she was advised that probate was not necessary, as her partner had no assets. Moreover, the cost of obtaining probate—approximately $300—posed an unnecessary financial burden.