Determining whether a Date of Death (DOD) tax return is required to be lodged
The date of death tax return is the final tax return for which the deceased person's personal TFN is used. It covers the period from the 1 July (of the relevant tax year) until the date of death.
As executor, you are required 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).
A date of death tax return is required to be lodged as a paper tax return for individuals. You may also need to include the supplementary section when lodging the individual's return.
*If the deceased had outstanding tax returns prior to their date of death, these will also need to be lodged by the executor/LPR of the estate.
We can assist with the preparation and lodgment of the date of death tax return, or a non-lodgment advice should a date of death return not be required.
For further information or assistance please contact our office.