As executor you need to lodge a date of death tax return on behalf of the deceased person if they:

  • had tax withheld from the income they earned,
  • earned taxable income exceeding the tax-free threshold,
  • had tax withheld from interest or dividends because no TFN was quoted to the investment body,
  • lodged tax returns in prior years (that is, for income years before the income year in which they died),
  • should have lodged tax returns in prior years.

If the deceased person should have lodged prior year tax returns but didn’t, then you need to lodge the tax returns on their behalf.

If you cannot find the deceased person’s tax file number (TFN) among their personal papers, you can appoint us to contact the tax office and obtain the information.

When the deceased person has linked the tax office to their myGov account, you won’t be able to access their ATO Online services account. Additionally, you will not be able to view any ATO correspondence they received in their myGov Inbox. In this instance as your nominated accountant we will be able to request this information.

As an executor, you are required to lodge a date of death tax return on behalf of the deceased person. The date of death tax return is the final personal tax return for the deceased person using this personal TFN. It covers the period from the previous 1 July to the date of death.

The final tax return will be due for lodgement within the normal lodgement dates for that financial year, and penalties may apply if it is late.

For more information on these obligations please do not hesitate to contact myself at Paris Financial on 03 8393 1000.

Steve Wildes, Partner, Paris Financial

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