ATO Notification of a Deceased Person: Step-by-Step Guide for NSW Executors

If you've used the Australian Death Notification Service (ADNS) to inform banks and government agencies about the death, you may assume the ATO has already been notified. It hasn't. The ADNS does not satisfy the ATO's requirements. The tax office runs an entirely separate process — and as executor, you're personally on the hook if it isn't done correctly.

Why the ADNS Isn't Enough

The Australian Death Notification Service is a centralised notification tool that can alert banks, super funds, and some government departments simultaneously. It's useful, but it does not transmit the information the ATO needs to release historical tax data or close a taxpayer file. The ATO has its own identity verification requirements, and they cannot be satisfied through a third-party notification service.

You need to go through the ATO's own process, in sequence, to access the deceased's tax records and meet your obligations as executor.

Step 1: Complete the Online "Notification of a Deceased Person" Form

Start at the ATO's website and complete the Notification of a deceased person form. This registers the death with the ATO and initiates the executor's access to the deceased's tax history.

You'll need:

• The deceased's tax file number (TFN)
• Full legal name, date of birth, and date of death
• Your own details as the executor or administrator
• The estate's TFN if you've already obtained one (you can do this later)

If you don't know the deceased's TFN, check prior tax returns, ATO correspondence, or their MyGov account. If none of those are accessible, the ATO can verify identity through other means, but it slows the process down.

Step 2: Visit Australia Post Within 30 Days

After submitting the online form, you have a 30-day window to visit an Australia Post outlet in person to verify your identity and the death. This step is not optional — the ATO will not release historical tax data until it's done.

Bring the following to Australia Post:

• Original death certificate — the full certificate issued by the NSW Registry of Births, Deaths and Marriages (not a medical cause of death certificate)
• Original will or, if probate has been granted, the Grant of Probate
• Your own identity documents — a combination of photo ID and proof of address meeting Australia Post's identity verification requirements (100-point check)

If you miss the 30-day window, the ATO process does not automatically lapse, but you will need to restart it, which wastes time. The 30-day window is designed to be tight — don't let it slip.

After Verification: What the ATO Releases

Once identity verification is complete, the ATO will release a historical tax data package for the deceased. This typically includes:

• Prior year tax returns and assessments
• Outstanding lodgement obligations
• Any existing ATO debts or credits
• Income pre-filling data (employer payments, bank interest, dividend income, government payments) relevant to the final return

This data is essential for preparing the deceased's final tax return. Without it, you're reconstructing income from scratch.

Tax is one part of a larger settlement process. If you're working through an estate in NSW — dealing with banks, super funds, property, and probate alongside the ATO — the NSW Estate Settlement Guide covers all of it in one structured reference.

The Two Tax Returns You Need to Lodge

As executor, you're responsible for two separate tax returns:

1. The Date-of-Death Individual Tax Return

This is the deceased's final personal income tax return. It covers the period from 1 July of the financial year to the date of death.

For example, if the person died on 15 October 2025, the final return covers 1 July 2025 to 15 October 2025. You report all income earned during that period — salary, super pension payments, investment income, any capital gains from asset disposals before death.

The return is lodged in the deceased's name (not the estate's). The tax file number used is the deceased's personal TFN.

The due date is the same as a standard individual return unless you're using a tax agent, in which case the agent's lodgement schedule applies.

2. The Deceased Estate Trust Tax Return

If the estate generates income after the date of death — rental income, dividends, interest on bank accounts — that income is assessable to the estate, not the deceased. This requires a separate trust tax return lodged in the estate's name, using the estate's own TFN.

You'll need to apply for an estate TFN through the ATO if one hasn't already been obtained. The estate is treated as a trust for tax purposes, with the executor acting as trustee.

If the estate is wound up quickly and generates minimal post-death income, the trust return may be straightforward. If administration drags on and the estate holds income-producing assets for months or years, the returns become more complex.

Executor Personal Liability: The Risk You May Not Know About

This is the part most guides skip. An executor can be personally liable for ATO debts incurred by the estate. If you distribute the estate assets to beneficiaries and then the ATO raises a tax debt you didn't anticipate, you may be required to pay it out of your own funds.

This isn't a theoretical risk. It happens when executors distribute too quickly without confirming the estate's tax position.

PCG 2018/4: The Safe Harbour That Protects Executors

The ATO's Practical Compliance Guideline 2018/4 provides a safe harbour for executors who meet specific criteria. If you comply with PCG 2018/4, the ATO will not pursue you personally for unexpected tax debts that arise after distribution.

The four conditions are:

1. Estate value under $10 million — the gross value of all estate assets must not exceed $10 million
2. Standard assets only — the estate must consist only of cash, publicly listed shares, and Australian real property (no private company shares, foreign assets, complex trusts, or exotic investments)
3. No business or SMSF involvement — the deceased must not have carried on a business or been a trustee/member of a self-managed super fund at any point in the four years before death
4. Wait 6 months after lodging all returns — do not distribute estate assets until at least six months have passed since all required tax returns have been lodged and any outstanding ATO dealings have been resolved

If the estate qualifies under all four conditions, you can distribute with confidence. If it doesn't qualify — say, the deceased ran a business — you should get specific tax advice before distributing, because the personal liability risk is real.

Practical Checklist for Executors

• Submit the online ATO notification form as soon as you have the death certificate
• Calendar the 30-day Australia Post deadline immediately
• Obtain the estate's TFN early (the ATO can take several weeks to issue it)
• Collect income records for the period 1 July to date of death
• Identify all income-producing assets still held in the estate during administration
• Engage a tax agent if the estate is complex, if there's a business, or if the SMSF flag is triggered
• Lodge all returns before distributing; wait 6 months if you're relying on the PCG 2018/4 safe harbour

ATO obligations sit alongside bank account closures, Centrelink notifications, and probate applications as tasks the executor must manage in parallel. Getting the sequence right matters. The NSW Estate Settlement Guide sets out the full process in order, so nothing falls through the cracks.

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