Abstract
The overwhelming majority of citizens in Australia use email and the internet every day, yet few people stop to think of the value and importance of the online or ‘digital assets’ they possess. Complications arise for trustees and beneficiaries with respect to accessing these assets in the event of death or disability. We examine the nature of these assets and discuss the current legal issues they raise with respect to estate planning and administration. We argue that there is an urgent need for appropriate legislation to be developed to assist fiduciaries to discharge their responsibilities and support beneficiaries.