Deceased Estate — Date of Death Tax Return (Final Individual Return)

Issuing authority

Australian Taxation Office (ATO)

Official source

How to apply

1. Notify the ATO of the death using the Notification of a deceased person form (NAT 74279) and obtain authorisation as the legal personal representative (LPR) on the ATO's records.
2. Gather the deceased's income records for the period 1 July of the death year up to and including the date of death — including salary, interest, dividends, and rental income.
3. Obtain the paper 'Tax return for individuals' form (NAT 2671) from an ATO shopfront, Australia Post, or by phoning 1300 720 092 — myTax and myGov cannot be used for a deceased person's return.
4. Complete the return using the deceased's personal details and the period-of-death income; the return covers deductible expenses up to the date of death, plus costs of preparing the return (e.g. tax agent fees).
5. If using a registered tax agent, they can lodge electronically on your behalf; otherwise post the completed paper form to the ATO address shown in the form instructions.
6. Ensure any tax liability shown on the notice of assessment is paid before distributing estate assets to beneficiaries — failure to do so may make the LPR personally liable.
7. Request a tax clearance or check the ATO's online services via the estate's authorised representative to confirm all obligations are met before finalising the estate.

Related topics

Related forms

• Deceased Estate — Trust Tax Return (Testamentary Trust / Estate as Trust)NAT 0660
• Apply for Probate
• Letters of Administration (No Will)
• Family Provision Application (Disputing a Will)
• Caveat Against Probate