Deceased Estate Tax Returns, Handled With Care
Most estates need two separate returns, not one. We work out which apply to you, prepare both, and deal with the ATO, so you can focus on everything else you are carrying right now.
Two Returns, Not One. Here Is Why.
If you have been named executor, this is probably the first time anyone has explained this to you: a deceased estate usually needs two different tax returns, and they are not the same document.
The date of the death tax return covers the person's income from 1 July up to the day they died. It is their final individual return.
The deceased estate trust return covers income the estate earns after that date. Rent, dividends, interest, and capital gains on assets sold during administration.
The ATO treats the deceased person and their estate as two separate taxpayers. That means two returns, two sets of rules, and in the year of death, two full tax-free thresholds.
We handle both. Our deceased estate tax return service starts at $79 for the date-of-death return, with the estate trust return quoted once we know what the estate holds.
What We Handle for Executors
Every estate is different. A modest estate with a bank account and no property is a very different job from one holding an investment property, a share portfolio, and beneficiaries overseas. We work out what your estate actually needs before anything else.
Date of Death Tax Return
The deceased person's final individual return, covering 1 July to the date of death. From $79. This cannot be lodged through myGov by anyone other than the account holder, so an agent or paper form is required.
Deceased Estate Trust Return
Reports the income the estate earns after the date of death. Required in the first three years if net income exceeds the tax-free threshold, a beneficiary is presently entitled, or any beneficiary is a foreign resident.
Estate TFN Application
The estate needs its own tax file number, separate from the deceased person's. We apply on your behalf. An ABN is also needed if the estate continues to run a business.
Estate TFN Application
If the deceased had unlodged returns from earlier years, those must be brought up to date, too. We deal with the ATO directly and handle the backlog.
Capital Gains on Estate Assets
Selling a property or shares during administration can trigger CGT. The main residence can be exempt if sold within two years of death. We work out what applies before you sell, not after.
Non-Lodgment Advice
Sometimes, no return is needed at all. If that is your situation, we tell you, lodge the non-lodgment advice, and you pay for the assessment rather than returns you never needed.
What Our Clients Say (Real Adelaide Stories)
Emily Thompson.
Adelaide, Australia
I came from overseas with five years of accounting experience but could not get interviews in Australia. The Kalculators training gave me the Australian tax knowledge, the Xero certification, and the local reference I needed. I was employed within two months.
Does the Estate Actually Need to Lodge?
Not every estate needs a trust return. In the first three income years, one is required if any of these apply:
- The estate's net income is more than the tax-free threshold for individuals
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- A beneficiary is presently entitled to any of the estate's income at the end of the income year
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- A beneficiary of the estate is not an Australian tax resident
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From the fourth income year, a return is required if the estate earns any income at all, including capital gains.
There is also a reason to lodge when you are not required to. Franking credits on dividends paid to the estate can only be claimed by lodging. And once the estate is distributed, recovering funds from beneficiaries to cover a later tax debt is difficult. Some executors lodge for the protection, even below the threshold.
This matters to you personally. As executor, you must provide for any tax owing before distributing assets. If you distribute first and a liability arises later, you may be personally liable.
The Concession Most Executors Never Hear About
Normally, a trustee assessed on trust income pays tax at the top marginal rate. A deceased estate is different, but only if you ask.
When you lodge the first trust return, you can apply for a concessional rate. It gives the estate the same rates an individual pays, including the full tax-free threshold of $18,200, and no Medicare levy is payable. The estate does not receive tax offsets such as the low-income tax offset, so it is not identical to an individual, but the difference relative to the top marginal rate is substantial.
| Period | How the estate is taxed |
|---|---|
| Income years 1 to 3 | Individual rates, full tax-free threshold, no Medicare levy, no tax offsets |
| Income year 4 onward | Concession ends. A return is required if the estate earns any income at all. |
The concession cannot be extended past the third income year. That gives estate administration a real deadline that has nothing to do with probate: finalise within three years, or the tax treatment changes.
The first income year is short. It runs from the day after death to the following 30 June, which may be a matter of weeks. It still counts as one of your three.
Registered Tax Agents You Can Rely On
Estate work carries personal risk for the executor, so the advice needs to be accountable. The Kalculators operates under full Registered Tax Agent accreditation with the Tax Practitioners Board. As your appointed agent, we can prepare and lodge both returns online, which you cannot do yourself through myGov.
Our record: IPA Practice of the Year (SA and NT, 2025). IPA Member of the Year (SA/NT) in 2019 and 2025. Four AusMumpreneur Awards in 2020 for Business Excellence and Customer Service.
Founded by Kaleem Ullah, the firm has worked with South Australian families for over 10 years. We process more than 20,000 returns a year with a team of over 20 registered tax consultants.
IPA Practice of the Year
(SA & NT – 2025)
Xero Gold Partner
AusMumpreneur Awards
– Business Excellence
Member of the Year 2019 –
Institute of Public Accountants
Member of the Year 2025 –
Institute of Public Accountants
Tax Practitioners Board
Registered Agent
Australian Accounting
Awards (2019)
Australian Accounting
Awards (2020)
Australian Accounting
Awards (2021, 2022)
0k+
Returns Annually0+
Tax Consultants$0M+
In Claimed Deductions0+
Office Locations
How We Work With Executors
Being an executor is not a tax job, and you did not sign up for one. Here is how we walk you through it, from working out what is actually needed to finalising the estate.
First conversation
We work out what the estate holds, when the person died, and whether returns are needed at all. Some executors leave this meeting knowing they need nothing more than a non-lodgment advice.
First conversation
We work out what the estate holds, when the person died, and whether returns are needed at all. Some executors leave this meeting knowing they need nothing more than a non-lodgment advice.
ATO notification and authority
We confirm that you are recorded as the person managing the tax affairs and check for any outstanding prior-year returns.
ATO notification and authority
We confirm that you are recorded as the person managing the tax affairs and check for any outstanding prior-year returns.
Date of death return
Prepared and lodged for the period from 1 July to the date of death. From $79.
Date of death return
Prepared and lodged for the period from 1 July to the date of death. From $79.
Estate TFN
If a trust return is needed, the estate needs its own TFN. We apply for it.
Estate TFN
If a trust return is needed, the estate needs its own TFN. We apply for it.
Trust return and concession
We lodge the first trust return and apply for the concessional rate at the same time, because that is when the election is made.
Trust return and concession
We lodge the first trust return and apply for the concessional rate at the same time, because that is when the election is made.
Ongoing years
Trust returns each year until the estate is finalised, with an eye on the three-year mark.
Ongoing years
Trust returns each year until the estate is finalised, with an eye on the three-year mark.
Why Executors in Adelaide Come to Us
- We explain which returns are needed before you commit to anything
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- Date of death returns from $79, with the estate trust return quoted on scope
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- Registered Tax Agent accreditation, so we can lodge both returns online on your behalf
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- The three-year concession applied for at the right moment, on the first trust return
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- Prior year returns for the deceased brought up to date, with ATO liaison
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- CGT on estate assets worked out before a sale, including the two-year main residence window
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- If no return is needed, we say so and lodge the non-lodgment advice instead
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- 3 offices across Adelaide at Salisbury, Blair Athol, and Morphett Vale
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- Online service for Murray Bridge, Woodville, Melrose Park, Port Augusta, Prospect, and Brighton
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What Does an Estate Tax Return Cost?
The date of the death tax return starts from $79. It is an individual return, and for many estates, it is the only one needed.
The estate trust return is quoted once we know what the estate holds, because the work varies enormously. An estate with a single bank account is not comparable to one with an investment property, a share portfolio with franking credits, and a beneficiary living overseas.
What changes the fee: whether property or shares were sold during administration, whether there are franking credits to claim, the number of beneficiaries and whether any are foreign residents, and whether the deceased had unlodged prior year returns.
We quote before we start. If the estate needs no return at all, we will tell you at the first meeting rather than after the work.
Trusted by Thousands Across South Australia
Our Branch Locations
Salisbury Branch
salisbury@thekalculators.com.au
182 Salisbury Highway, Salisbury, SA 5108
Frequently Asked Questions
Talk to Our Adelaide Team When You Are Ready
Being named executor is a job nobody trains for, arriving at the worst possible time. The tax side is one part of it, and it is the part we can take off your hands entirely.
We have worked with South Australian families for over 10 years, from 3 offices across Adelaide and online across regional SA. The first conversation tells you what the estate needs, and sometimes the answer is nothing at all.
Contact our team for a no-obligation consultation.
