How to Get a Tax File Number for a Deceased Estate in Australia

Have a question about this? Ask the Guide → the chat widget at the bottom-right of this page can answer it. Reading time: 5 minutes | The Executor’s Guide — Plain English. Step by step. Written for the person who just found out.

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If the estate earns income or makes capital gains during administration, you need a separate Tax File Number for the estate. This is different from the deceased’s personal TFN. This guide covers when you need it, how to get it, and what to do with it.

Do You Need a TFN for the Estate?

The estate needs its own TFN if it earns income during administration (bank interest, rental income, dividends), makes capital gains by selling assets, or if you need to open an estate bank account (most banks require a TFN to avoid withholding tax on interest). If the estate is simple — small cash balance, quickly distributed — you may not need one. But for any estate taking more than a few weeks to administer, you almost certainly will.

How to Apply — Step by Step

1. Go to ato.gov.au and search “deceased estate TFN”
2. Complete the online application. You will need: the deceased’s full name, date of birth and death, last known address; your full name and TFN as executor; the estate’s postal address (can be your address)
3. Submit. The ATO will issue a TFN within 28 days by post.

Alternatively, call the ATO on 13 28 65 and apply by phone. Processing time is similar.

What to Do After You Receive the TFN

Open the estate bank account. Take the estate TFN, the Grant of Probate, your identity documents as executor, and the death certificate to a bank branch. Open an account in the name “The Estate of [Deceased’s Name] — Deceased.” All estate funds should flow through this account.

Provide to banks. Give the TFN to any bank where the estate holds accounts to avoid withholding tax (currently 47%) being deducted from interest payments.

Use for trust tax returns. When lodging the estate’s annual trust tax return, use the estate TFN — not the deceased’s personal TFN.

The Difference Between the Final Return and the Trust Return

• Final personal return — Filed for 1 July to date of death. Uses the deceased’s personal TFN. Due 31 October.
• Estate trust tax return — Filed for income earned during administration. Uses the estate’s TFN. Due 31 October for each financial year the estate is active.

If the estate is fully distributed within the same financial year as the death, you may only need the final personal return. If administration spans into a second financial year — which is common — you will need both.

Closing the Estate TFN

Once the estate is fully distributed and closed, contact the ATO to close the estate TFN. This notifies the ATO that administration is complete and no further returns will be lodged.

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The Executor’s Guide provides general information about estate administration in Australia. It is not legal advice. Tax obligations for deceased estates can be complex — consult the ATO or a registered tax agent if you are uncertain about what returns are required.

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Related guides

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