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  • Doing tax returns for a deceased person

    As the legal personal representative, you may need to lodge a date of death (final) tax return on behalf of the deceased person. You may also need to lodge any outstanding tax returns.

    On this page:

    How to lodge deceased tax returns

    Once you’ve notified us of the deceased person’s death, you may need to lodge tax returns or advise us that a tax return is not necessary.

    You can only lodge tax returns for a deceased person using a paper tax return, unless you are a registered tax practitioner with access to the Practitioner lodgment service.

    When preparing the tax return you need to:

    • print the words ‘DECEASED ESTATE’ on the top of page one of the tax return
    • sign the tax return on behalf of the deceased person as their executor or administrator.

    You may also need to lodge a Trust tax return for the estate – see Doing Trust tax returns for a deceased estate.

    We assess a deceased person's individual tax returns the same as when they were alive. This means the:

    • general individual tax rates apply
    • full tax-free threshold applies if they are an Australian resident
    • Medicare levy and Medicare levy surcharge may also be payable.

    See also:

    When to lodge a date of death tax return

    You need to lodge a date of death tax return on behalf of the deceased person if they:

    • had tax withheld from their income
    • had taxable income that exceeds the tax-free threshold
    • had tax withheld from interest or dividends because no TFN was quoted to the investment body, or
    • lodged tax returns in prior years (that is, for income years before the income year they died)

    You will also need to lodge any outstanding tax returns for income years prior to the year they died.

    If the deceased did not have any of the above income, you may need to advise us that a tax return is not necessary.

    Next step:

    Next steps:

    Last modified: 29 Apr 2021QC 40481