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Deceased estates - home
  
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Information to assist you to manage the tax affairs of someone who has died.
What you need to know
Overview
Being an executor
Capital gains tax (CGT) implications
Superannuation implications
Employment termination and other payments
Calculators, rates and forms
Forms
In detail
Executors
Property
Capital gains tax
Super, death benefits and tax
Taxpayers who die while on foreign service
Accessing your super if you have a terminal medical condition
Answers to questions about accessing super tax-free if you have a terminal medical condition.
Guide to superannuation for individuals
Explains the super contributions you're entitled to, how to build your super and keep track of it, and how benefits are paid.
Understanding a death benefit paid from a super fund
Information on death benefits paid from a super fund.
Being an executor
Executors are required to wind up the tax affairs of the deceased. This includes notifying us of the death and lodging outstanding tax returns.
CGT and deceased estates
If you are a deceased person's legal personal representative or a beneficiary of a deceased estate, special capital gains tax (CGT) rules apply to the transfer of any CGT assets.
Deceased estate and capital gains tax
Explains the special rules that apply to the calculation of any capital gain or capital loss made from a deceased estate.
Accessing your super if you have a terminal medical condition
Answers to questions about accessing super tax-free if you have a terminal medical condition.
Being an executor
Executors are required to wind up the tax affairs of the deceased. This includes notifying us of the death and lodging outstanding tax returns.
CGT and deceased estates
If you are a deceased person's legal personal representative or a beneficiary of a deceased estate, special capital gains tax (CGT) rules apply to the transfer of any CGT assets.
Deceased estate and capital gains tax
Explains the special rules that apply to the calculation of any capital gain or capital loss made from a deceased estate.
Deceased estates overview
What an executor needs to do with the tax affairs of a deceased person, the capital gains tax (CGT) consequences of distributing assets, and the tax implications of superannuation and other payments received by the deceased estate.
Employment termination and other payments
Death benefit termination payments are payments you receive on the death of another person from that person's employer. The tax you pay on this payment will depend on a number of factors.
Exempt foreign employment income
If you are an Australian resident working overseas, this will help you to work out whether or not your income is exempt from income tax in Australia.
Guide to superannuation for individuals
Explains the super contributions you're entitled to, how to build your super and keep track of it, and how benefits are paid.
Inheriting a dwelling
If you inherit a dwelling, or part-ownership of a dwelling, from a deceased person, and later dispose of it, you need to be aware of the capital gains tax rules which may apply.
Managing the tax affairs of someone who has died
A guide for executors of deceased estates on what to do to manage the tax affairs of the deceased, their estate and the beneficiaries.
Notification of a deceased person
Use this form to officially notify us of a person's death. If you are the executor or administrator, you can also use this form to add new contact details on the deceased person's record.
Superannuation implications
When a person dies, their superannuation death benefit may be paid to their beneficiaries as a lump sum death benefit or a death benefit income stream. The tax treatment of these superannuation death benefits depends on a number of factors.
Tax file number application or enquiry for a deceased estate
This form can be used by deceased estates to apply for a tax file number. (NAT 3236)
Understanding a death benefit paid from a super fund
Information on death benefits paid from a super fund.
Deceased estates overview
What an executor needs to do with the tax affairs of a deceased person, the capital gains tax (CGT) consequences of distributing assets, and the tax implications of superannuation and other payments received by the deceased estate.
Employment termination and other payments
Death benefit termination payments are payments you receive on the death of another person from that person's employer. The tax you pay on this payment will depend on a number of factors.
Exempt foreign employment income
If you are an Australian resident working overseas, this will help you to work out whether or not your income is exempt from income tax in Australia.
Inheriting a dwelling
If you inherit a dwelling, or part-ownership of a dwelling, from a deceased person, and later dispose of it, you need to be aware of the capital gains tax rules which may apply.
Managing the tax affairs of someone who has died
A guide for executors of deceased estates on what to do to manage the tax affairs of the deceased, their estate and the beneficiaries.
Notification of a deceased person
Use this form to officially notify us of a person's death. If you are the executor or administrator, you can also use this form to add new contact details on the deceased person's record.
Tax file number application or enquiry for a deceased estate
This form can be used by deceased estates to apply for a tax file number. (NAT 3236)
Superannuation implications
When a person dies, their superannuation death benefit may be paid to their beneficiaries as a lump sum death benefit or a death benefit income stream. The tax treatment of these superannuation death benefits depends on a number of factors.
  
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