Death and Taxes

Updated rules came into effect in late 2025 with the ATO regarding deceased individuals impacting both the Executor or Legal Personal Representative (LPR) and the Registered Tax Agent.

The quickest way to action this is for the Executor/Legal Personal Representative (LPR) to complete the form online, then go to a participating Australia Post Office for identity verification. You will need to provide original or certified copy documents. Please be aware that the ATO also require a copy of Probate with the application to grant the Registered Tax Agent full access to the deceased person’s records. The ATO will then process the form and provide the Registered Tax Agent with the necessary access. Even if you are directly related to the deceased, this process is still required to be actioned before the Registered Tax Agent can commence the preparation of any tax returns for the deceased.

If you cannot complete the form online for any reason, it can be posted to the ATO with the certified supporting documents. The ATO advises that it can take up to 28 days to update the deceased person’s records after they receive the application.

For more information on this, go to https://www.ato.gov.au/forms-and-instructions/deceased-estates-notify-us-of-a-death-online-form

Author

Bonnie Lineburg