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RachelATO(Community Moderator)Community Moderator
23 Apr 2026

Hi @Kerrbmn,


You should lodge the estate's final tax return by the due date and then request either a payment plan or an extension of time to pay.


When you lodge the return, an assessment will be issued showing the tax payable based on the information provided. The tax is generally due on the date specified on the notice of assessment.


As you're waiting for a private ruling that may affect the final tax outcome, the steps to take are:

  • lodge the estate's final tax return by the due date
  • wait for the notice of assessment to be issued
  • contact us to request a payment arrangement or extension of time to pay, explaining that you have a private ruling application in progress
  • once the private ruling is finalised, lodge an amendment if the ruling shows a different tax outcome.

You'll need to speak with our lodge and pay team if you want to set up a payment arrangement for any tax owing.

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RE: My Private ruling will not be finalised by the lodgement due date. Do I lodge anyway, or extend? | ATO Community