Section 36: Indivisible balances

When the realised assets of an estate are so small in value that the estate is practically indivisible amongst the claimants entitled thereto, or when after division of an estate a balance remains which, by reason of the number of the claimants and the smallness of the balance, is practically indivisible amongst such claimants, such assets or balance shall be transferred on the closing of the estate accounts in "A" Ledger to separate account of the estate in "B" Ledger to be called "Closed Estate Account" should in further assets of such estate which has been closed be realised, they shall be credited to such estate in the "Closed Estate Account", and if the total to credit of such closed estate be practically capable of division amongst the claimants entitled thereto, the account of such closed estate shall be re-opened in the “A” Ledger and the sum credited to such estate in the "Closed Estates Account" shall be transferred to the account so re-opened and shall be distributed amongst the parties entitled thereto.