TABLE OF CONTENTS


Two TFN issues

Note there are TWO (2) TFN issues here:

  1. Decease estate - tax return matters AFTER DEATH

  2. and the executor for the late [person name] - 
    • this one contains the tax returns matter when they were still alive
    • there maybe ATO held refund money still owed to them that the late client didn't receive
    • it contains the late member super details and previous correspondence history


ReturnTaxpayerPeriod
Final individual returnThe deceased personStart of tax year → date of death
Estate tax returnThe deceased estateDate of death → estate distribution


For up to 3 years, a deceased estate often receives individual tax rates (not trust rates), which can reduce tax. 


Procedure

A. TT office to apply TFN for the DECEASE ESTATE by:

B. LPR (Executor) to notify ATO that we are the tax agent of the EXECUTOR FOR LATE [person]

Note we do not do this - see point 1 or 2

  1. The person who is authorised by the deceased's estate will be called as a legal personal representative (LPR). This personal will have full authority to manage the deceased's tax affairs. The LPR is usually 
    • the executor named in the will 
    • or an administrator appointed by the court.
    • See Christopher Norris mistake where J misread ATO article and thought TT had to go to post office

  2. LPR will need to have 
    • a grant of probate from the Supreme Court
      or a grant of letters of administration from the Supreme Court.

  3. The LPR need to notify ATO that they are managing the estate and appoint us as the tax agent if the LPR wish us to assist with all the deceased's estate tax affairs by:
    • The LPR to provide the documents below to ATO:
    • Death certificate 
    • Will
    • Grant of probate from the Supreme Court
    • Complete the form notification of a deceased person - see attachment

    • Do the form online via QC
      or do the paper form and Mail all the above documents to ATO 
      • AUSTRALIAN TAXATION OFFICE 
      • PO BOX 3006 
      • PENRITH NSW 2750

  4.  Once ATO receives those documents, we will be able to have full authority to manage the deceased's tax affairs

C. Lodge a final tax return for both          
the DECEASED ESTATE 
          &          
final tax return for the late [person] 
          ie. x2:

  • Check with the lawyer for the deceased's trust bank account ==> update all the account details in ATO to the deceased's Trust account.


Jenni situation with Chris Norris

  • background: lawyer didn't let us do ESTATE + didn't want to add us as Tax agent (possibly because you can only have 1 tax agent at a time)
  • So when Jenni did the EXECUTOR matter and called ATO to ask for refund, ATO said no and we needed to be added
    • we knew Chris norris had some overpaid tax in his income tax account for the surviving wife (loan) to retrieve.
  • Jenni asked lawyer to add us to the decease and lawyer refused and made us do it - which is wrong. they must do it. 
    • but because TT and Jenni didn't understand/know - they tried to do it. 

Hence the problems:

  • 1st attempt Jenni did Auspost online form and had TT as the LPR - this was a mistake and misread of instructions.
  • 2nd jenni then did TAP msg of 3rd party authority form and attachments in C:\Users\TTRAN01\OneDrive - Teresa Tran and Associates\Office sharepoint\INDIVIDUALS\NORRIS CHRIS\OTC\20250513 Request tax credit
    • ato replied they want the client (loan) to send it directly to them)
  • finally Jenni posted a everything including the notification of death via post to ATO, with the from address being loan on the envelope, and ATO finally accepted. 



Vivian case ROCKLIFF, SEINI

  • Vivian emailed the lawyer to get us added to Seini Rockliff profile (not decease estate)
  • lawyer complied thus vivian was able to do everything
  • however Chris checked
    • there is no decease estate because she had no assets
    • and when chris check profile, it just looks like this




09/03/2026 phone call

https://app.clickup.com/t/86cvgx8mc?comment=90160171293604

  • Frederick ziems ref # 105 251 628 709 5 fred died in 2021. so by 2026 its locked if you dont do the notification form, no LPR
    • Kevin rodgers bad. Didnt do this for Charles HITCHINGS

  • Brendan titterton ref#105 251 629 657 8
    • 4th March 2026 chris became aware we were kicked out of the account
    • 8th March 2026 chris added back and it was okay. 
    • it will take time for ATO to kick us out

10/03/2026

  • Vincent IP ref#105 251 693 325 0 
    • even though we can add and see them on TAP, we won't be able to do anything until the LPR is updated
      • not even general enquiries
    • merely updating the decease status on client detail is not enough. You must go through the AustraliaPost process. 
    • since there is no grant of probate or adminsitration, we have to go through the longer process of having to provide
      • evidence of why we didnt go to court to get this stuff
      • relationship to decease
      • and constantly explanations whenever we need to action
      • letter to explain + tfn + 
      • stat dec
    • this guy will probably have to through the mail. dont bother uploading to practice mail
  • its an unofficial appointment - doesnt mean anything. so you still need the lpr stuff resolved. 
  • Frederick ziems ref 105 251 699 200 6, definitely no notification of death, therefore no LPR was done

Examples

Hazel BOWNLEE, BEVERLEY



TITTERTON Brendan


IP, VINCENT

  • 8th March 2026 chris noticed we were removed and added back now.
  • but we will be kicked out again
  • issue is parents are overseas.



Frederick ziems

Executor

decease estate




Charles hitchings

estate


raymond phelan

executor


Dale Stobie

but cant view individual


estate