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Luke_C(I'm new)I'm new
23 Jan 2023

I am the executor for my late Mother's estate. She died in early Sept 2022, and was in receipt of the Age Pension and every year received a small amount of interest. In 21/22 (full f/y) her Notice of Assessment showed a SAPTO equal to the amount of 'Tax on your taxable or net income'. Net result of Notice was 0.00. So for 22/23, the amount of her income to date of death will be about 1/6th of the previous full f/y.


Her estate is very simple, and there are no tax implications involved, just a distribution of $ to the benficiaries.


I am trying to work out whether I can simply submit a non-lodgement advice for 22/23, given that clearly there will neither be any tax payable nor refund due. If that is the case, can it be done now or does it have to wait to the end of the current f/y? (The only available form is for 2022).


I have searched both the Services Australia and the ATO websites before coming to this forum, but was unable to find an answer specific to my enquiry.

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1,442 views
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Most helpful reply

WendyATO(Community Support)Community Support
24 Jan 2023

Hi @Luke C,


We have answered a similar post when trust tax return for a deceased estate is required.


If there is no requirement for a final return, a non-lodgment advice form needs to be completed by the Legal Personal Representative (LPR).


For a non-lodgment you will need to wait until the end of the current financial year.


If lodging a final tax return, you can request early assessment. By using the current year tax return form, cross out 2022 and replace the date with 2023. A letter with the tax return requesting an early assessment and the reason for the request must be included.

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Most helpful reply

WendyATO(Community Support)Community Support
24 Jan 2023

Hi @Luke C,


We have answered a similar post when trust tax return for a deceased estate is required.


If there is no requirement for a final return, a non-lodgment advice form needs to be completed by the Legal Personal Representative (LPR).


For a non-lodgment you will need to wait until the end of the current financial year.


If lodging a final tax return, you can request early assessment. By using the current year tax return form, cross out 2022 and replace the date with 2023. A letter with the tax return requesting an early assessment and the reason for the request must be included.

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Deceased person, can I submit a non-lodgement advice? | ATO Community