Deceased estate tax return and TFN: the ATO's steps

The ATO's checklist, with its own last-updated date

ATO · Checklist: what to do when someone dies (the page shows "Last updated 16 September 2026")

Who the ATO says manages the affairs

The ATO says that if a will names an executor, that person (or people) generally manages the deceased's financial affairs, and that if there is no executor the next of kin may take responsibility.

This is the ATO's general description. It is not a statement about who may apply to a court for a grant, and this page does not say who that is.

The ATO's hub page

ATO · Deceased estates

What it is

The ATO says a final tax return for the income year in which the person died is called a 'date of death' tax return, and that it is different from the trust tax return for the estate.

The period it covers

The ATO says the date of death return covers the period from 1 July of the income year in which the person died up to the date of death, and that the estate's trust return is for the period after the death.

When the ATO says one is required

The ATO says a date of death return is required if, in the income year of death, tax was withheld from the person's income, their taxable income was above the tax-free threshold, or they lodged returns in earlier years or had outstanding returns.

That is the ATO's list. Whether any item on it applied to a particular person is not something this page says.

Earlier years

The ATO says that when the death is notified it can tell you if the person had outstanding tax returns for earlier income years, and that any outstanding returns also need to be lodged.

When the ATO says one is not required

The ATO says that if a date of death return is not required, it is told by sending a non-lodgment advice form, with 'DECEASED' and the date of death printed as the reason.

Who lodges it

The ATO says the date of death return can be lodged once the death has been notified and the person managing the tax affairs is on its records, and that usually the authorised LPR lodges it.

LPR is the ATO's short form for legal personal representative. How a person is recorded with the ATO is in Card 8.

How it is lodged

The ATO says a date of death return is lodged on the paper form tax return for individuals, not through myTax or myGov, and that a tax agent appointed by the authorised LPR can prepare and lodge it online.

The person's tax file number

The ATO says the deceased person's tax file number may be in their personal papers, and that the authorised LPR can obtain it from the ATO.

The due date

This page shows only the dates the ATO publishes for individual returns in general. The ATO's general page on individual tax returns says a return the person lodges themselves is due by 31 October each year, and that a registered tax agent needs to be engaged before 31 October.

The due date for a non-lodgment advice

The ATO's non-lodgment advice page says that a person who does not need to lodge a return for an income year (1 July to 30 June) sends the non-lodgment advice by 31 October after the end of that income year.

This page does not say when a particular estate's return, or advice, is due. The ATO, or a registered tax agent, can.

After it is lodged

The ATO says it sends the notice of assessment to the person lodging, with details of any refund or tax owing, and that tax owing needs to be provided for before assets go to beneficiaries or the person may be personally liable.

Refunds

The ATO says it releases any refund or franking credits to the authorised LPR, and that if there is no authorised LPR it assesses whether it can release them, taking into account the will or the rules of succession. This page does not say who a refund will be released to.

The ATO's pages

ATO · Deceased estates

Why the ATO says one is needed

The ATO says a trust tax file number is needed to lodge a trust tax return for the estate, and an Australian business number as well if the estate is running a business. Whether a trust return is needed is the ATO's test, in Card 4.

Who the ATO says applies

The ATO says generally the authorised LPR or their appointed representative applies for the trust TFN, and it names two situations with no authorised LPR: a small estate, and wanting to claim franking credits or other low value amounts.

Online

The ATO says the estate trust's TFN is applied for through the Australian Business Register online application, where 'TFN only' is chosen if the estate is not running a business.

On paper

The ATO says a paper application can be used if only a TFN is needed for the estate trust, using the form TFN application for a deceased estate (NAT 3236).

The ATO's own TFN page for deceased estates

The ATO's TFN page for deceased estates (it shows "Last updated 14 September 2016") lists three ways to apply: online at abr.gov.au, through your registered tax agent, or by completing the form NAT 3236.

The ATO shows that date on the page itself. The lines above come from the ATO's page on registering the estate trust.

If the estate runs a business

The ATO says an authorised LPR continuing the deceased's business to finalise the estate applies for a new ABN as well as a trust TFN, and can't use the business's existing ABN.

What they are for

The ATO says that, if a return is needed, the estate is treated as a trust for tax purposes, and trust returns report the estate's income after the death and claim any refund or franking credits owed to it.

The estate's first income year

The ATO says the first income year of a deceased estate starts the day after the person died and ends on the next 30 June.

The first three income years

The ATO says a trust return is required in any of an estate's first 3 income years where net income is above the tax-free threshold for individuals, a beneficiary is presently entitled to income at year end, or a beneficiary is not an Australian tax resident.

From the fourth year

The ATO says that from income year 4 a trust return is required if the estate earns any income, including capital gains, and that it asks to be told when the estate has no more returns to lodge after income year 3.

Who lodges

The ATO says a trust tax return can be lodged once the death has been notified and the person managing the tax affairs is on its records, and that usually the authorised LPR lodges it.

How

The ATO says a trust tax return for the estate can be lodged on the paper form Trust tax return (NAT 0660), and that a tax agent appointed by the authorised LPR can prepare and lodge it online.

Who the ATO says pays

The ATO says the trustee, usually the deceased person's LPR, reports the estate's income after the date of death in the trust tax return and pays tax on the net income unless a beneficiary is 'presently entitled' to it. Whether a beneficiary is presently entitled is not something this page says, for anyone.

When the ATO says tax is due

The ATO says tax payable by the trustee on a trust return lodged on time is due on the later of 21 days after the lodgment due date or 21 days after the notice of assessment is received.

Inheriting

The ATO says there are generally no CGT implications for assets a beneficiary inherits in the ways it lists, but that a CGT event may happen if the beneficiary sells or otherwise disposes of them unless an exemption applies.

Passing to a beneficiary

The ATO says the LPR disregards a capital gain or loss on an asset the deceased owned just before they died when it passes to a beneficiary of the estate.

Passing to a charity or other tax-advantaged entity

The ATO says that when an asset passes to a tax-advantaged entity, such as a church or charity, CGT applies to the deceased at the time of death, with the gain or loss reported in the date of death return.

If the estate sells an asset

The ATO says that if an estate asset is transferred or sold for any reason other than passing to a beneficiary, any capital gain or loss goes in the trust tax return, even if the transfer or sale is to a beneficiary.

Winding up

The ATO says that when the LPR disposes of estate assets while winding up the estate, CGT applies at that point and any gain or loss follows the normal CGT rules.

If a beneficiary later sells

The ATO says that when an inherited asset that is a property, such as a house, is sold it may qualify for the main residence exemption from CGT, while for an asset that is not a property the normal rules apply.

Cost base

The ATO says that if the deceased acquired an asset before 20 September 1985, the first element of the beneficiary's cost base is the market value of the asset on the day the deceased died. This page shows only this one line from the ATO's cost base page.

The exemption

The ATO says an inherited property that includes a dwelling, sold together with it, may be exempt from CGT, and that the same exemption applies to a deceased estate's trustee.

Sold soon after the death

The ATO says this test is met if the property is disposed of under a contract that settles within 2 years of the death, whether or not it was used as a main residence or to produce income in that time.

Lived in as a main residence

The ATO says the test is that, from the death until disposal, the property is not used to produce income and is the main residence of the deceased's spouse, a person with a right to occupy it under the will, or the beneficiary who disposes of it.

Moving in

The ATO says a property is considered to be your main residence from the time you acquire it if you move in as soon as practicable after that time.

When a sale takes longer

The ATO says the 2-year limit is extended if exceptional circumstances outside your control delay disposal, and that an extension is automatic if 5 conditions are met, including settlement within 12 months of listing and an extension of no more than 18 months.

Who can manage the estate with the ATO

The ATO says only the executor or administrator can nominate to manage the estate with it.

Without a grant

The ATO says an executor who has not obtained a grant of probate is not an authorised legal personal representative for the estate.

The ATO says that if you are not the authorised LPR, legal restrictions apply to the information it can disclose, it may not be able to transfer the deceased's refunds or franking credits to you, and it can't list you as an authorised contact.

The ATO's suggestion about timing

The ATO says that if a grant of probate or letters of administration will be applied for, it is better to wait for the grant before sending the notification, to avoid delays.

This is the ATO's own suggestion about its own process. It is not a reason, on its own, to apply for a grant, and this page does not say whether a grant is needed for the estate you are dealing with. What a grant is, and where each court explains it →

The grant the ATO accepts

The ATO says a grant of probate or letters of administration needs to be Australian or resealed in Australia, and that New Zealand or international grants can't be accepted.

After the online form

The ATO says a summary screen shows once the online form is submitted, and that the printed summary is taken, with the supporting documents, to a participating Australia Post outlet.

After the online form is sent, the ATO asks for identity to be verified at a participating Australia Post outlet within 30 days.

Proof of identity

The ATO lists these as proof of identity: an Australian or foreign passport, an Australian driver's licence or learner's permit, a state or territory proof of age or photo card, an Australian firearms licence, or a student ID card.

Without photo ID

The ATO says that without one of those photo IDs, an original Australian birth certificate or citizenship certificate may be presented.

Originals or certified copies

The ATO says the documents shown at Australia Post need to be either originals or certified copies, and can be taken home afterwards.

A grant issued online

The ATO says that where a grant is issued online with no paper version, the online document is printed and the printed copy is certified by an approved certifier before it is shown to Australia Post.

A change of name

The ATO says that if the deceased person's name differs from the name in the supporting documents, evidence of the change of name is presented, such as an updated full birth certificate, a change of name certificate or a marriage certificate.

The form

Australian Taxation Office · Notification of a deceased person (online form)

The ATO's list

The ATO lists when an estate's tax affairs are finalised, including that the date of death return and any outstanding returns are lodged and finalised, all tax liabilities are paid, any credits due are claimed, and business tax registrations are cancelled.

One estate, two sets of liabilities

The ATO says the tax liabilities of the deceased person and of the estate trust are accounted for separately but are all liabilities of the one general deceased estate, and that a refund may be offset against any liability.

What the ATO says about the authorised LPR

The ATO says the authorised LPR is liable for a deceased person's outstanding tax liabilities up to the value of the estate's assets, and may have to meet them personally if they distribute the assets while considered to have notice of an ATO claim.

Before the estate is finalised

The ATO says you may be personally liable if the tax owing is not paid before the estate is finalised, up to the value of the estate's assets you held or should have held.