Deceased estates

Supporting document requirements for private rulings

This page lists the documents and information we usually need to process private rulings about the subject displayed.

Please send the following documents and information with your private ruling application form.

Deceased estates

• The date and cost of the asset acquired by the deceased.
• A copy of the will and any resulting trust deed.
• The date of death.
• Whether the estate has been fully administered.
• If the asset is a dwelling:
• whether it was the main residence of the deceased at the date of death
• whether the executor/trustee or beneficiaries sold the residence, and
• whether the property, if it was sold more than two years after the date of death, was the main residence of either the spouse of the deceased or a beneficiary under the will, or someone under the will who had a right to occupy the property.