The broadcasting legend, who died aged 62 on February 1, set out his wishes in his will, which was signed in April last year.
Wills are public documents that can be obtained from New Zealand courts.
Lady Deborah will inherit cars, boats, jewellery, paintings, books and a diamond brooch once owned by pioneering aviator Jean Batten.
Lady Deborah can continue to live at his Hawke's Bay home, Mana Lodge. But Sir Paul said the property should go to his son Reuben, 21. He also will get two Cartier watches.
Sir Paul had appointed Lady Deborah and his brother Ken as administrators.
His Paul Holmes Family Trust, established in 2000, was granted the rest of his "real and personal property" and his adopted daughter Millie is believed to be a beneficiary.
The will had been witnessed by Sir Don McKinnon and his wife, Clare de Lore, over Easter.
Sir Paul also left a Cartier watch to Ken and an 1863 painting of Napier to the trustees of the Paul Holmes Family Trust.
Sir Paul was the majority shareholder in Mana Lodge Olives, his olive oil business, and had shares in Maude Investments.
His will stated Mana Lodge should be retained "for as long a period as possible or practicable in the hope that Mana Lodge will ultimately be distributed to Reuben".
However, the will states the trustees may sell Mana Lodge if they consider it is too expensive.
- Bevan Hurley
