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INTESTATE LEAVING SURVIVING	ENTITLEMENT
Spouse only (no parent/issue)	Spouse - whole estate
Issue only (no parent/spouse)	Issue - whole estate
Parent(s) only (no parent/spouse)	Parent(s) - whole estate
Spouse & Parent(s) (no issue)	Spouse - 1/2 & All Personal Chattels Parent(s) - 1/2
Spouse & Issue	Spouse - 1/3 Issue - 2/3
Parent(s) & Issue (no spouse)	Parent(s) - Nil Issue - whole estate
Parent(s), Spouse & Issue	Parent(s) - Nil Spouse - 1/3 Issue - 2/3

This Act only applies in Sabah. It does not apply to Muslims and the natives of Sabah.
Issues include children and the descendants of deceased children.
Definition of Personal Chattels mean horses, stable furniture and effects (not used for business purpose), motor cars and accessories (not used for business purpose), garden effects, domestic animals, plate, plated articles, linen, china, glass, books, pictures, prints, furniture, jewellery, articles of household or personal use of ornament, musical and scientific instruments and apparatus, wines, liquors and consumable stores, but do not include any chattels used at the death of the intestate for business purposes nor money or securities for money.
Uncles and Aunts refer to parents’ brothers and sisters.

INTESTATE LEAVING SURVIVING	A ENTITLEMENT
Spouse Only (No Parent / Issue)	Spouse - Whole Estate
Spouse & Parent(s) (No Issue)	Spouse - 1/2 share Parent(s) - 1/2 share
Issue Only (No Spouse / Parents)	Issue - Whole Estate
Parent(s) Only (No Spouse / Issue )	Parent(s) - Whole Estate
Spouse & Issue (No Parent)	Spouse 1/3 share Issue 2/3 share
Parent(s) & Issue (No Spouse)	Parent(s) 1/3 share Issue 2/3 share
Spouse, Parent(s) & Issue	Spouse 1/4 share Parent(s) 1/4 share Issue 1/2 share

The following person(s) are entitled accordance to priority when an intestate dies without leaving surviving spouse, children and parents:-