How do I notify the ATO?

There are two steps here, and they are easy to confuse. You can tell the ATO informally straight away, and you notify officially once you have the paperwork. If you are not ready yet, phone the ATO on 13 28 61 and tell them the person has died. They will pause the deceased's tax correspondence, so letters stop arriving at the house. You do not need any documents for this call, and it does not have to be the executor who makes it. Official notification is a form, not a phone call. The same form tells the ATO about the death and tells them who will manage the estate. It asks for the deceased's details, including their tax file number if you have it, and it needs one supporting document: - The death certificate. This is what you use if you have not obtained a grant of probate or letters of administration. - The grant of probate or letters of administration. If you provide this, you do not need the death certificate as well. It is also what records you as the legal personal representative, which gives you full access to the deceased's tax information. - The will. Only if you have decided not to apply for probate at all. The ATO can use it to note that you are managing the estate's tax affairs, but you will not be recorded as the legal personal representative, and there are legal limits on the information and funds they can release to you. You can complete the form online and then take your documents and photo identification to a participating Australia Post outlet within 30 days. Bring either the originals or certified copies. You take them home with you afterwards, so notifying the ATO this way does not use up one of your death certificate copies. If you notify by mail instead, you send certified photocopies, and those are not returned to you. If you are applying for a grant of probate or letters of administration, wait until the court grant arrives before submitting the form. Sending it early causes delays. Details of both methods are on the ATO's page for notifying us of a death. Once the ATO has your notification, allow up to 28 days for the deceased's records to be updated. Correspondence about tax obligations then comes through the executor. Keep records of all ATO communications from this point.

How to Notify the ATO When Someone Dies in Australia

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Home›Immediately after death Immediately after death Notifying the ATO after a death If someone has died, the Australian Taxation Office (ATO) needs to be told, and the executor takes on the person's tax matters from there. Here is how to notify the ATO, and what happens next. Reviewed by Pierre Legrand, founder of 18December Last updated 3 August 2026 General information only. This guide is not medical, legal, or financial advice and does not create a professional relationship. Laws and medical standards vary by state and territory. Always seek advice from a qualified professional for your specific circumstances. Who is responsible The executor named in the will is responsible for notifying the ATO and managing the deceased person's tax obligations. If there is no will, or if no executor is named, the administrator of the estate takes on this responsibility. If you are not the executor but are managing practical matters on behalf of the family, it is worth clarifying early who will handle ATO matters. Mistakes can cause delays when it comes time to distribute the estate. Notifying the ATO There are two steps here, and they are easy to confuse. You can tell the ATO informally straight away, and you notify officially once you have the paperwork. If you are not ready yet, phone the ATO on 13 28 61 and tell them the person has died. They will pause the deceased's tax correspondence, so letters stop arriving at the house. You do not need any documents for this call, and it does not have to be the executor who makes it. Official notification is a form, not a phone call. The same form tells the ATO about the death and tells them who will manage the estate. It asks for the deceased's details, including their tax file number if you have it, and it needs one supporting document: The death certificate. This is what you use if you have not obtained a grant of probate or letters of administration. The grant of probate or letters of administration. If you provide this, you do not need the death certificate as well. It is also what records you as the legal personal representative, which gives you full access to the deceased's tax information. The will. Only if you have decided not to apply for probate at all. The ATO can use it to note that you are managing the estate's tax affairs, but you will not be recorded as the legal personal representative, and there are legal limits on the information and funds they can release to you. You can complete the form online and then take your documents and photo identification to a participating Australia Post outlet within 30 days. Bring either the originals or certified copies. You take them home with you afterwards, so notifying the ATO this way does not use up one of your death certificate copies. If you notify by mail instead, you send certified photocopies, and those are not returned to you. If you are applying for a grant of probate or letters of administration, wait until the court grant arrives before submitting the form. Sending it early causes delays. Details of both methods are on the ATO's page for notifying us of a death. Once the ATO has your notification, allow up to 28 days for the deceased's records to be updated. Correspondence about tax obligations then comes through the executor. Keep records of all ATO communications from this point. The final tax return The executor must lodge a final income tax return for the person who died, called the date of death return. It covers the period from 1 July of the last financial year up to the date of death, and is generally due by 31 October following that financial year, or later if a registered tax agent is handling it. This is one of the executor's larger tax jobs. We cover it in full, along with the estate's own tax return, capital gains tax, and how superannuation death benefits are taxed, in our guide to deceased estate tax returns. Tax debts and your personal liability If the person owed tax at the time of death, that debt becomes a liability of the estate. It is paid from estate assets before the estate is distributed to beneficiaries. As a surviving partner or family member, you are not personally responsible for the deceased's tax debt unless you were jointly assessed for that liability. The executor manages estate debts, including tax, as part of the estate administration process. Do not distribute estate assets to beneficiaries before confirming there are no outstanding tax obligations. The ATO can pursue the executor personally if assets are distributed while tax debts remain unpaid. Tax refunds owed to the deceased If the person who died is owed a tax refund, that refund is paid to the estate. The executor can direct the ATO to pay the refund to the estate bank account. If the estate is simple and there is a surviving spouse who was managing finances jointly, the ATO may in some cases allow the refund to be redirected. Ask the ATO about your specific situation. Estate income after death If the estate earns income after the date of death, such as rental income, share dividends, or interest, a separate tax return for the estate may be required. This is different from the date-of-death return. Estate tax returns continue to be required until the estate is fully distributed and wound up. If distribution is going to take more than one financial year, which is common for complex estates, the executor will need to lodge estate returns each year. Cancelling ATO and myGov access If the person had an active myGov account linked to the ATO, this should be deactivated. The ATO will handle the ATO-linked service when they are notified of the death. The myGov account itself can be closed by contacting Services Australia. If the deceased used a tax agent, notify the agent of the death. They can assist with the final return and will need to update their records to correspond with the executor rather than the deceased. When to engage a tax agent For a simple estate, an executor who is reasonably comfortable with tax matters can often handle ATO obligations without professional help. The ATO provides guidance for executors at ato.gov.au/deceased-estates. Consider engaging a registered tax agent or accountant if the estate includes a business, investment property, complex superannuation arrangements, significant capital gains, or if you are simply not confident managing the process alone. A tax agent can also represent the estate in dealings with the ATO if disputes arise. The cost of a tax agent is an estate expense and is paid from estate assets before distribution. Keep track as you go One place for every account and contact The account register keeps a list of accounts, services, and the people to notify, so your family is not searching through paperwork later. It is part of a subscription, and you can start with a free account. Platform tools Your checklistEvery task across all five stages of the journey, gathered in one place so nothing is forgotten. Document vaultStore the will, power of attorney, advance care directive, and other important documents securely in your account. Available to members. Related guides Cremation, ashes, and scattering in Australia Death certificates: how many and why Government payments and services: what you may be entitled to Managing visitors and offers of help Notifying banks and financial institutions Notifying Centrelink and Medicare Was this guide helpful? Pierre Legrand Founder, 18December Pierre started 18December after his partner Mark was given a terminal diagnosis, when they mapped out everything that needed to happen at the kitchen table. He reviews the guides to keep them honest, plain, and genuinely useful. About 18December Last updated 3 August 2026 Read the latest version of this guide at www.18december.com.au/guides/notifying-ato © 2026 18December Pty Ltd. All rights reserved. This guide is original content and may not be reproduced, distributed, or republished without written permission. ← Back to Immediately after death On this page Who is responsible Notifying the ATO The final tax return Tax debts and your personal liability Tax refunds owed to the deceased Estate income after death Cancelling ATO and myGov access When to engage a tax agent Keep your place Save this guide to your checklist and pick up where you left off, on any device. Save to my checklist

If someone has died, the Australian Taxation Office (ATO) needs to be told, and the executor takes on the person's tax matters from there. Here is how to notify the ATO, and what happens next.

Reviewed by Pierre Legrand, founder of 18December

Last updated 3 August 2026

General information only. This guide is not medical, legal, or financial advice and does not create a professional relationship. Laws and medical standards vary by state and territory. Always seek advice from a qualified professional for your specific circumstances.

Who is responsible

The executor named in the will is responsible for notifying the ATO and managing the deceased person's tax obligations. If there is no will, or if no executor is named, the administrator of the estate takes on this responsibility.

If you are not the executor but are managing practical matters on behalf of the family, it is worth clarifying early who will handle ATO matters. Mistakes can cause delays when it comes time to distribute the estate.

Notifying the ATO

There are two steps here, and they are easy to confuse. You can tell the ATO informally straight away, and you notify officially once you have the paperwork.

If you are not ready yet, phone the ATO on 13 28 61 and tell them the person has died. They will pause the deceased's tax correspondence, so letters stop arriving at the house. You do not need any documents for this call, and it does not have to be the executor who makes it.

Official notification is a form, not a phone call. The same form tells the ATO about the death and tells them who will manage the estate. It asks for the deceased's details, including their tax file number if you have it, and it needs one supporting document:

The death certificate. This is what you use if you have not obtained a grant of probate or letters of administration.
The grant of probate or letters of administration. If you provide this, you do not need the death certificate as well. It is also what records you as the legal personal representative, which gives you full access to the deceased's tax information.
The will. Only if you have decided not to apply for probate at all. The ATO can use it to note that you are managing the estate's tax affairs, but you will not be recorded as the legal personal representative, and there are legal limits on the information and funds they can release to you.

You can complete the form online and then take your documents and photo identification to a participating Australia Post outlet within 30 days. Bring either the originals or certified copies. You take them home with you afterwards, so notifying the ATO this way does not use up one of your death certificate copies. If you notify by mail instead, you send certified photocopies, and those are not returned to you.

If you are applying for a grant of probate or letters of administration, wait until the court grant arrives before submitting the form. Sending it early causes delays.

Details of both methods are on the ATO's page for notifying us of a death.

Once the ATO has your notification, allow up to 28 days for the deceased's records to be updated. Correspondence about tax obligations then comes through the executor. Keep records of all ATO communications from this point.

The final tax return

The executor must lodge a final income tax return for the person who died, called the date of death return. It covers the period from 1 July of the last financial year up to the date of death, and is generally due by 31 October following that financial year, or later if a registered tax agent is handling it.

This is one of the executor's larger tax jobs. We cover it in full, along with the estate's own tax return, capital gains tax, and how superannuation death benefits are taxed, in our guide to deceased estate tax returns.

Tax debts and your personal liability

If the person owed tax at the time of death, that debt becomes a liability of the estate. It is paid from estate assets before the estate is distributed to beneficiaries.

As a surviving partner or family member, you are not personally responsible for the deceased's tax debt unless you were jointly assessed for that liability. The executor manages estate debts, including tax, as part of the estate administration process.

Do not distribute estate assets to beneficiaries before confirming there are no outstanding tax obligations. The ATO can pursue the executor personally if assets are distributed while tax debts remain unpaid.

Tax refunds owed to the deceased

If the person who died is owed a tax refund, that refund is paid to the estate. The executor can direct the ATO to pay the refund to the estate bank account.

If the estate is simple and there is a surviving spouse who was managing finances jointly, the ATO may in some cases allow the refund to be redirected. Ask the ATO about your specific situation.

Estate income after death

If the estate earns income after the date of death, such as rental income, share dividends, or interest, a separate tax return for the estate may be required. This is different from the date-of-death return.

Estate tax returns continue to be required until the estate is fully distributed and wound up. If distribution is going to take more than one financial year, which is common for complex estates, the executor will need to lodge estate returns each year.

Cancelling ATO and myGov access

If the person had an active myGov account linked to the ATO, this should be deactivated. The ATO will handle the ATO-linked service when they are notified of the death. The myGov account itself can be closed by contacting Services Australia.

If the deceased used a tax agent, notify the agent of the death. They can assist with the final return and will need to update their records to correspond with the executor rather than the deceased.

When to engage a tax agent

For a simple estate, an executor who is reasonably comfortable with tax matters can often handle ATO obligations without professional help. The ATO provides guidance for executors at ato.gov.au/deceased-estates.

Consider engaging a registered tax agent or accountant if the estate includes a business, investment property, complex superannuation arrangements, significant capital gains, or if you are simply not confident managing the process alone. A tax agent can also represent the estate in dealings with the ATO if disputes arise.

The cost of a tax agent is an estate expense and is paid from estate assets before distribution.

Platform tools

Your checklistEvery task across all five stages of the journey, gathered in one place so nothing is forgotten.
Document vaultStore the will, power of attorney, advance care directive, and other important documents securely in your account. Available to members.

Was this guide helpful?

Pierre Legrand

Founder, 18December

Pierre started 18December after his partner Mark was given a terminal diagnosis, when they mapped out everything that needed to happen at the kitchen table. He reviews the guides to keep them honest, plain, and genuinely useful. About 18December