Executor Duties in Australia: The Complete Legal Guide

Have a question about this? Ask the Guide → the chat widget at the bottom-right of this page can answer it. Reading time: 9 minutes | The Executor’s Guide — Plain English. Step by step. Written for the person who just found out.

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Being an executor is a legal role with real obligations — not just an administrative inconvenience. This guide covers every duty an executor holds under Australian law, the order in which they must be carried out, and the personal liability that attaches to getting it wrong.

The Executor’s Fundamental Obligation

An executor holds a fiduciary duty — the highest duty recognised by Australian law. This means the executor must act in the best interests of the estate and its beneficiaries, not in their own interest. Every decision must be made for the estate’s benefit, with proper records kept, and accounts produced on demand.

The Full List of Executor Duties

1. Locate and secure the will

The executor’s authority derives from the will. Locate the original document, confirm it is the most recent valid will, and secure it. If there is any doubt about whether a later will exists, search thoroughly before proceeding.

2. Arrange the funeral

The executor has legal responsibility to arrange a dignified funeral, having regard to any wishes expressed in the will. Funeral costs are paid from the estate and are a first-priority expense.

3. Register the death and obtain certified death certificates

Death must be registered with the Births, Deaths and Marriages Registry in the state where the death occurred. Order at least 10 certified copies. The funeral home usually handles registration.

4. Notify government agencies

Centrelink, the ATO, Medicare, and the Department of Veterans Affairs (if applicable) must all be notified promptly. Use the Australian Death Notification Service (deathnotification.gov.au) to notify multiple agencies at once.

5. Identify and secure all assets

Compile a complete inventory of all assets: real property, bank accounts, investments, superannuation, vehicles, business interests, personal property of value, digital assets with monetary value, and money owed to the deceased. Secure all physical assets and ensure property is insured.

6. Identify all debts and liabilities

Locate and document all debts: mortgage, credit cards, personal loans, ATO debt, Centrelink overpayments, hire purchase agreements, guarantees, and any other outstanding obligations.

7. Apply for probate

In most estates with significant assets or real property, apply to the Supreme Court in the relevant state for a Grant of Probate. This gives legal authority to deal with estate assets. Probate must be obtained before most financial institutions will release estate funds.

8. Collect all estate assets

Using the Grant of Probate, close bank accounts, liquidate investments (unless the will directs otherwise), arrange property transfers or sales, and collect all money owed to the estate.

9. Pay all debts

Debts must be paid in a legally required order before any distribution to beneficiaries: funeral and testamentary expenses first, then secured debts (mortgage), then unsecured debts (credit cards, personal loans, ATO), then gifts in the will. An insolvent estate (where debts exceed assets) requires legal advice — the executor cannot simply distribute what is left.

10. Lodge all tax returns

Lodge the deceased’s final date-of-death tax return. If the estate earns income during administration, lodge annual trust tax returns. Obtain an ATO clearance certificate before final distribution.

11. Distribute the estate

Once all debts are paid and tax clearance obtained, distribute assets to beneficiaries according to the will. Beneficiaries are entitled to a written account of the administration showing all receipts, payments, and the basis for any distributions.

12. Keep records throughout

Document every decision, every payment, every communication with beneficiaries, institutions, and government agencies. Records must be maintained for at least six years after distribution — beneficiaries can take legal action for up to six years.

What an Executor Cannot Do

• Cannot use estate funds for personal benefit
• Cannot favour some beneficiaries over others (unless the will directs it)
• Cannot delegate executor duties to someone else without court approval
• Cannot distribute assets before all debts are paid
• Cannot make gifts not specified in the will
• Cannot invest estate funds speculatively

Executor Personal Liability

An executor who breaches their duties can be personally liable to beneficiaries for any loss caused. This is not theoretical — executors are sued regularly in Australia for distributing assets before paying debts, missing tax obligations, failing to locate creditors, or acting in their own interest. Personal liability is the primary reason to take the role seriously and to seek professional advice for any estate that is complex, contentious, or involves real property.

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The Executor’s Guide provides general information about estate administration in Australia. It is not legal advice. If you have any doubt about your obligations as executor, seek advice from a qualified solicitor in your state.

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Related guides

• What to Do When Someone Dies in Australia
• What Is an Executor?
• Do I Need Probate? A Plain-English Guide