How to Notify the ATO When Someone Dies 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: 7 minutes | The Executor’s Guide — Plain English. Step by step. Written for the person who just found out.

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The ATO is one of the first organisations you need to contact as executor. Most executors leave this too late, which can result in missed deadlines, penalties, and complications when distributing the estate. This guide covers exactly what to do and when.

Step 1 — Notify the ATO of the Death

Notify the ATO as soon as practicable after the death:

• Online: ato.gov.au → Deceased Estates
• By phone: 13 28 65 (Monday to Friday, 8am–6pm)

You will need the deceased’s Tax File Number. If you do not know it, the ATO can search using their full name, date of birth, and address. When you notify the ATO, they flag the TFN as deceased and advise what returns are outstanding.

Step 2 — Understand Your Three Lodgement Obligations

Obligation 1 — The Deceased’s Final Tax Return

This covers 1 July of the last tax year to the date of death. If the deceased normally lodged a return, you must lodge a final return on their behalf using their personal TFN.

Due date: 31 October following the end of the financial year (or later if you use a registered tax agent).

Include all income to date of death: wages, interest, rent, dividends, capital gains from assets sold before death.

Obligation 2 — The Estate’s Trust Tax Return

If the estate earns income after the date of death during administration — bank interest, rental income, dividends — the estate must lodge a trust tax return using the estate’s own TFN (see Step 3). The estate has a tax-free threshold of $18,200 per year. Income above that is taxed at progressive rates.

Obligation 3 — Capital Gains From Estate Asset Sales

If the estate sells assets during administration, CGT may apply. For post-CGT assets, the cost base is generally the market value at date of death. If a property was the deceased’s main residence and is sold within 2 years, it is generally CGT-exempt. CGT from estate asset sales is reported in the estate’s trust tax return.

Step 3 — Apply for a TFN for the Estate

If the estate will earn income or make capital gains during administration, apply for a separate TFN for the estate at ato.gov.au. You will need the deceased’s name and date of death, your details as executor, and the estate’s postal address. The ATO will issue a TFN within 28 days.

Use this estate TFN — not the deceased’s personal TFN — when opening an estate bank account, lodging trust tax returns, and communicating with the ATO about estate tax matters.

Step 4 — Open an Estate Bank Account

Once probate is granted, open a bank account in the name “The Estate of [Deceased’s Name].” Provide the estate TFN to avoid withholding tax on interest. All estate income and payments flow through this account. Never mix estate funds with personal money.

Step 5 — Lodge All Returns Before Distribution

Do not distribute the estate until all tax returns are lodged and any tax debts are paid. If you distribute and a tax liability emerges later, you may be personally liable to the ATO. Request a clearance certificate from the ATO before final distribution — this confirms no outstanding claims against the estate.

Common Mistakes

• Waiting too long to contact the ATO — the October 31 deadline applies regardless of probate status
• Not identifying all income sources — check bank statements for interest, dividend statements for shares, rental income records
• Distributing before all tax is settled — recovering money from beneficiaries is difficult and sometimes impossible
• Missing capital gains from asset sales made before death

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The Executor’s Guide provides general information about estate administration in Australia. It is not legal advice. For significant estates or complex tax situations, consult a registered tax agent or accountant.

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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