• Deceased estates – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about assets you inherit from a deceased estate. If you provide supporting information this will reduce the time it takes us to process your request.

    If you want to apply for a private ruling about an inheritance, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about an inheritance, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: Check first whether your question is answered on our website.

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    Supporting information

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we need for a private ruling or objection about assets you inherit from a deceased estate includes:

    • 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
      • 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.
       

    Next steps:

      Last modified: 11 Jul 2017QC 19030