QC49236 Last updated 1 May 2025 - Checklist: what to do when someone dies

6. Notify us that you are managing the estate

You can tell us you will manage the deceased estate's tax affairs by submitting an official notification of death. We will add your name to the estate's records.

  • If you are the deceased person's authorised LPR, with grant of probate or letters of administration, you will have full authority to manage the deceased's tax affairs.
  • If you are not the authorised LPR, we can still help you. However, there are legal restrictions on the information and funds we can release to you.






QC40481 Last updated 2 June 2025 - Doing a final tax return for the deceased person

Notice of assessment, refunds and tax owing

We will send the notice of assessment to you, including details of any refund or tax owing.

You must provide for any tax owing before distributing the estate's assets to the beneficiaries. If this is not done, you may be personally liable for any tax owing.

If you are the authorised LPR, we will release any refund or franking credits to you.

If there is no authorised LPR, we will assess whether we can release refunds or franking credits. We may take into account:

  • the terms of the will, if there is one
  • the rules of succession, if there is no will.


QC49903 Who can notify us

Check who can notify us of a death and who will manage the estate.


To officially notify us of a person's death, you need to provide either the death certificate or a grant of probate or letters of administration. You may need to provide other supporting documents, depending on the circumstances.

If you don't have the supporting documents yet, you can phone us to let us know unofficially that the person has died.


Official notification of death

Usually, the person who officially notifies us of a person's death is a:

  • relative
  • executor or administrator of the estate
  • legal practitioner, BAS agent or tax agent who previously represented the deceased person, or has been appointed by the executor or administrator.


Notification of who will manage the estate

Only the executor or administrator of the estate can nominate to manage the estate.

Once appointed as either executor or administrator, they can appoint a legal practitioner, tax agent or BAS agent to help them manage the estate






QC32562

https://www.ato.gov.au/forms-and-instructions/deceased-estates-notify-us-of-a-death-online-form

QC67531

https://www.ato.gov.au/forms-and-instructions/deceased-estates-notify-us-of-a-death-paper-form