Request discretionary extension to sell an inherited dwelling

Requesting a discretionary extension

If you don't satisfy all the conditions for an extension to dispose of dwellings acquired from a deceased estate under the safe harbour provided in PCG 2019/5 Capital gains tax and deceased estates - the Commissioner's discretion to extend the 2-year period to dispose of dwellings acquired from a deceased estate, you can send us a letter requesting a discretionary extension.

Information to provide

You must include the following supporting information (and any other relevant documents) with your letter:

• the name of the deceased
• the date the deceased passed away
• a copy of the will and any resulting trust deed
• the address of the property where the dwelling is located
• whether the property was less than 2 hectares
• the date the deceased acquired their ownership interest in the dwelling
• whether the dwelling was the main residence of the deceased just before the deceased's death
• whether the property was used for the purpose of producing assessable income at the time of the deceased's death
• whether the property, if it was sold more than 2 years after the date of death, was the main residence of either
  • the spouse of the deceased
  • a beneficiary under the will
  • someone under the will who had a right to occupy the property
• when the property was sold (contract and settlement date)
• whether the dwelling was sold by the executor or trustee of the deceased estate, or if the property was inherited by beneficiaries who subsequently sold the property (who legally owned the property at the time of sale?)
• how the property was used from the date the deceased passed until it was sold
• a timeline of events from the date the deceased passed until the property was sold, explaining why the property was not sold within the 2-year period.

Sending your request

Online

• If you're a tax agent, submit your request using either
  • Online services for agents
  • Online services for business.
• If you're an individual with an Australian business number (ABN), submit your request using
  • Online services for business.

Fax or post

If you're an individual without an ABN, you can't lodge through our online portals at this time. You must send us a signed letter requesting the extension by fax or post:

• You can fax your request to 1300 139 011.
• Alternatively, write to us at

AUSTRALIAN TAXATION OFFICE
GPO BOX 9990
[insert the name and postcode of your capital city]

for example

AUSTRALIAN TAXATION OFFICE
GPO BOX 9990
SYDNEY  NSW  2001.

Details to include

Make sure you are a primary or authorised contact and that you include:

• the deceased estate's or deceased's tax file number (TFN) or ABN
• your full name, date of birth, address and phone number
• your signature.