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.
Who is responsible for notifying the ATO?
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.
How do I notify the ATO?
The executor can notify the ATO by calling 132 861 or through the ATO's online services via myGov. To notify, you will need the deceased's Tax File Number (TFN), full name, date of birth, and date of death. If you do not have the TFN, the ATO can assist in locating the record.
Once the ATO is notified, the estate is registered with them and correspondence about tax obligations will come through the executor. Keep records of all ATO communications from this point.
What does the final tax return involve?
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.
Am I personally liable for the deceased's tax debts?
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.
What happens to any tax refund 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.
What happens to income the estate earns 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.
How do I cancel 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 should I 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.
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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 reviewed 13 July 2026
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