Executor Duties NSW: Complete Checklist for Estate Administration

Being named executor in a NSW will doesn't come with a manual. What it does come with is personal financial exposure — for ATO debts if you distribute assets prematurely, for penalty interest if cash legacies sit unpaid past the twelve-month mark, and for family provision claims if a court later decides a beneficiary was shortchanged. Most people appointed as executors have never done it before and have no idea where to start.

Here is the full sequence, phase by phase.

Phase 1: The First 48 Hours

Obtain the Medical Certificate of Cause of Death (MCCD)

The attending doctor or hospital issues this document. Without it, you cannot register the death, and the body cannot be cremated. Confirm it is completed before the deceased leaves the hospital or care facility.

Arrange the funeral

As executor, the legal right to direct funeral arrangements falls to you — not necessarily the next of kin. If the deceased left funeral wishes in the will or a separate document, those inform your decisions but are not legally binding. Acting on stated wishes where possible is sensible; acting against them creates family friction you don't need on top of everything else.

Secure the estate

Make a preliminary inventory of visible assets. Secure the property — change locks if needed, forward or collect mail, arrange care for pets and any ongoing household maintenance. If there are vehicles, document their location and condition now.

Phase 2: The First Month

Register the death within 7 days

NSW law requires the death to be registered with the NSW Registry of Births, Deaths and Marriages (BDM) within 7 days of burial or cremation. In most cases the funeral director handles this as part of their service. Confirm with them before assuming it is done.

Order the Death Certificate

The official Death Certificate is a separate document from the MCCD. You will need it for every significant step ahead — banks, superannuation funds, government agencies, property transfers. Order it from NSW BDM: $68 standard (up to three weeks delivery) or $101 priority (up to two weeks). Both prices include $11 postage. Order multiple copies. A single original that gets lost costs you weeks.

Locate the original Will

Probate requires the original Will, not a photocopy. Check the deceased's home, safe, or solicitor's office. If you cannot locate it, lodge a Deceased Will Enquiry with NSW Trustee and Guardian — they hold wills deposited through their Will Safe service and can confirm whether one is registered.

Use ADNS to notify agencies in bulk

The Australian Death Notification Service (ADNS) lets you notify banks, utilities, superannuation funds, and certain government agencies in a single online session. This triggers account freezes, cancels direct debits, and starts death benefit claims processes simultaneously. It is free and saves hours of phone calls.

Notify the ATO separately — ADNS does not do this

This is one of the most commonly missed steps. ADNS does not notify the Australian Taxation Office. You must do this separately via the ATO's online notification form, verified through Australia Post, within 30 days of death. Failing to notify the ATO early delays the estate's tax obligations and can affect when you can safely distribute.

Freeze bank accounts

Banks freeze accounts once notified. Funeral expenses are generally released directly from frozen accounts when the funeral director's invoice is presented alongside the Death Certificate — most banks process this quickly. Other debts wait until probate is granted.

Phase 3: Does This Estate Need Probate?

Not every NSW estate requires a Grant of Probate from the Supreme Court. Two factors determine whether you can bypass it:

Joint tenancy: If the deceased held real estate as a joint tenant, that property automatically passes to the surviving joint tenant by survivorship. You lodge a Notice of Death with NSW Land Registry Services along with the Death Certificate. No probate needed, no Transmission Application required.

Bank account thresholds: Most NSW banks will release account balances without probate where the total is below their internal threshold — typically somewhere between $50,000 and $100,000. This varies by institution; ask each bank directly. If accounts are below threshold and there is no real estate held solely or as tenants in common, probate may not be necessary.

If there is real estate in the deceased's sole name, or held as tenants in common, probate is almost certainly required before title can be transferred.

Phase 4: Applying for Probate

Publish the Notice of Intended Application

Before filing, you must publish a Notice of Intended Application on the NSW Supreme Court's online probate registry. You must then wait 14 days before lodging. This gives creditors and other interested parties a chance to come forward.

File the probate application within 6 months of death

Applications filed outside this window require an Affidavit of Delay explaining why. Courts generally accept good reasons, but it adds time and cost. Start this phase as soon as the 14-day notice period is complete.

If you are managing this without a solicitor, the sheer volume of paperwork — death certificates, probate applications, bank notifications, ATO lodgements — can quickly overwhelm. The NSW Estate Settlement Guide provides a structured checklist for every phase, including the less obvious steps that routinely catch first-time executors off guard.

Phase 5: Collect Assets and Pay Debts

Once probate is granted, open a dedicated estate bank account. All estate assets — bank balances, proceeds from selling personal property, investment proceeds — are collected into this account before any distribution.

Pay debts in the correct statutory order of priority. An insolvent estate (where debts exceed assets) must follow this order precisely. Paying in the wrong sequence makes the executor personally liable for the shortfall. Secured creditors rank above unsecured creditors; funeral and administration costs are generally paid first among unsecured claims.

Lodge ATO returns

You must file a final individual income tax return for the period ending on the date of death. If the estate earns income during administration — rent, dividends, interest — a separate trust tax return is required for each financial year of administration. Do not distribute until any outstanding tax liability is resolved or the ATO has confirmed the estate's tax position.

Phase 6: Distribute and Account

Publish the Notice of Intended Distribution

Before paying out beneficiaries, publish a Notice of Intended Distribution on the NSW Supreme Court probate registry. Wait 30 days. This allows unknown creditors to come forward before assets leave the estate.

Transfer real estate via Transmission Application

Real estate held solely or as tenants in common requires a Transmission Application lodged with NSW Land Registry Services via PEXA, the electronic conveyancing platform. This is not a form you file yourself — it requires a conveyancer or solicitor, and it transfers the title into the executor's name. From there, the executor can sell the property or transfer it to a beneficiary per the Will.

Distribute to beneficiaries

Transfer assets to beneficiaries as directed by the Will. For cash and bank balances, this is a straightforward transfer once the 30-day notice period has elapsed.

Provide a Statement of Account

Beneficiaries are entitled to a Statement of Account setting out all assets collected, all debts paid, all expenses incurred, and the basis on which each distribution was calculated. This is not optional — it is part of your duty as executor and your protection if a beneficiary later disputes the administration.

Key Liability Traps

Executor's Year penalty interest: Cash legacies left unpaid more than 12 months after the date of death accrue penalty interest at 2% above the RBA cash rate. Slow administration has a tangible cost to beneficiaries — and an aggravated one to you if a beneficiary complains.

Family provision claims: Under NSW succession law, eligible persons — spouse, children, former spouse, certain dependants — can apply to the Supreme Court for a larger share than the Will provides. The window for such claims is 12 months from the date of death. Distributing the estate before this window closes, without taking proper precautions, puts you at personal risk if a successful claim is made after assets are gone.

ATO personal liability: Executors are personally liable for unpaid ATO debts if they distribute estate assets before the ATO confirms there are no outstanding obligations. The PCG 2018/4 safe harbour provides protection if you follow its conditions — most importantly, obtaining a clearance before final distribution and retaining sufficient assets to meet any tax that could reasonably become payable.

The sequence is manageable with the right checklist. The NSW Estate Settlement Guide covers every phase in plain language — probate applications, property transfers, ATO obligations, and the distribution rules — with checklists you can work through step by step.

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