Factors to consider when appointing the executor include ensuring that the executor:

• is someone that the client trusts with their money and other property;

• is someone that the client trusts will carry out the client’s wishes as expressed in the will and will place their executorial responsibilities above their own personal self-interest;

• is mature enough so that they will be able to undertake their executorial duties sensibly and assertively; and

• is strong enough to deal with any potential conflict or to issue or defend any proceedings on behalf of the estate; and

• is young enough so that at the expected date of death of the client, the executor will be fully capable of carrying out their duties properly.

Appointment of more than one person as executor or alternate executor is often prudent for many clients. In this case, it is important to specify how the executors are to make decisions (for example, jointly, or by simple or other majority — although note in Queensland, executors are required to act jointly), the order of preference or hierarchy between the persons nominated as executors, and how disputes between co-executors are to be resolved in order to minimise the need for intervention by the courts. It is also necessary to specify in what circumstances one or more of the alternate executors are to take office.

Solicitor-executors are not unusual given that some clients may view their solicitor as their trusted legal advisor. However, there are important ethical considerations and professional responsibilities that the practitioner must observe. Also note that the role of executor is a personal one which the practitioner would be undertaking personally (as opposed to acting on behalf of the law firm). The practitioner will personally bear all the duties of an executor, in addition to observing their professional obligations as a solicitor.

Appointment of professional advisors or a statutory trustee company as executor may be appropriate where a client cannot identify anyone that they can appoint as an executor (or as an alternate back-up executor). An independent executor may also be necessary where it is anticipated that a dispute between beneficiaries or challenge to the estate may arise. This may particularly be relevant in the case of a blended family situation.

Appointment of trustees to administer any parts of the estate that are subject to any ongoing requirements (such as the administration of a life estate), as well as of any trusts established by the will in respect of which they are nominated as trustee, will be subject to any relevant state or territory Acts. In particular, any trusts created under the will are in most respects treated like inter vivos trusts, so that provisions relevant to the appointment and retirement of trustees may apply.

See Appointment of executor and trustee.

For clients who have children under the age of 18 years, and for clients who contemplating having children in the near future, it is very important for them to consider who they would like to take care of their children in the event of the death of both parents.

There are a number of important factors to consider when choosing a testamentary guardian for minor children to ensure the best outcome for all concerned, such as the proposed guardian’s age, maturity, financial standing, location and willingness to act in the role.

Not only can it be very difficult to adequately cover these and other issues, but the timing of the client’s death relative to each of these factors can have a major impact upon how well the issue is actually addressed.

See Testamentary guardians appointed in the will.

The full name of the testator should be inserted, usually at the beginning of the will, together with any aliases. The proper legal name of the testator should be used (such as that shown on their Australian or other country birth certificate or passport), together with any other names that they are normally known by to be noted as aliases. It is also important to insert the testator's full residential address, as well as their current occupation, in order to ensure that they will not be confused with another person who has the same full name as they do.

See Description of testator.

While the order and type of clauses may vary from will to will, there are a number of fairly common provisions such as a revocation of previous testamentary acts, appointments of executors and trustees of ongoing trusts, appointments of guardians of any minor children, residuary gifts covering the whole estate, powers and duties of executors and trustees, and an attestation or signing clause.

However, there may be the need for additional clauses in wills dealing with more complex estates and client circumstances, such as in contemplation of marriage, dealing with the passing of control of trusts, establishing life estates and/or life interests, detailed "Trust deed" provisions in relation to any specialised testamentary trusts, provisions governing superannuation death benefits that are received by the estate, and special reserve or "gift over" provisions.

“Gifts of pensions or annuities” whereby the client might wish to provide a beneficiary with an income stream, rather than an “out and out” gift of a lump sum of money or property, are often used where the client believes the beneficiary cannot be trusted with a large sum of money (eg they are someone suffering from some addiction or diminished decision-making capacity). Alternatively the client may wish to provide an income stream for a surviving second spouse, with the rest of the estate going to the benefit of the client’s own children from a previous relationship.

See Specific clauses in a will.

Often a client and their spouse or partner will want to make sure that they both have wills that "mirror" each other in terms of their testamentary intentions. In this instance, both might execute identical wills that each give their whole estate to each other, but if the spouse has predeceased the testator then the entire estate goes to their children equally.

One way to prevent the surviving spouse from changing their will after the death of one of the couple is to use a "mutual wills" arrangement. These are not the same as “mirror wills”, and often a mutual wills arrangement will involve the couple having wills containing provisions that are materially different from each other. The essential element of the "mutuality" of the wills is an understanding that each person in the couple will not change their mutual will during their joint lifetimes without the consent or approval of the other person; and subsequently on and from the death of the first of the couple to die, the surviving person is to be bound by and cannot change the mutual will.

However, a practitioner will need to carefully and fully advise the client (and their spouse or partner) in respect of the various issues that they will face under a mutual wills arrangement.

See Mutual wills.

In order for a will to be valid, there are certain requirements as prescribed by state and territory legislation that must be followed.

Further, there are certain practical procedures that should be observed after execution of the will to ensure it was correctly signed, to ensure proper storage, and in terms of proper recording procedures and client communication.

See Proper execution.

A will must be witnessed by at least two adult persons, each of whom is not under any legal disability and is not a beneficiary under the will nor are the spouse of a beneficiary. The witnesses should ideally sign the will in the presence of each other as well as of the client.

There are some situations where special rules as to witnessing apply, such as where a will has been witnessed by a beneficiary under the will or (in some States) by a spouse of a beneficiary in order for the relevant gift not to be void, international wills, or where the court makes an order authorising a will to be made or altered on behalf of a person who lacks testamentary capacity.

See Witnessing a will.

There are a number of sample complete wills, which are designed to illustrate how some of the will templates and clauses available through Australian Encyclopaedia of Wills and Precedents and Mason and Handler Succession Law and Practice NSW can be adapted and added to create wills for the client. They (and the various templates on which they are based) must not be used without due professional consideration, careful reference to the testator's individual circumstances and wishes, and appropriate modifications. Also please note that they are not, nor are they intended to be, exhaustive.

Each sample will is based upon a set of circumstances to help illustrate how the various templates can be used and modified in practice.

See Sample complete wills.