NZ Inheritance property, tax as beneficiary and administrator residing in Australia

 Author: KaraATO(Community Support)Community Support

6 May 2026

Hi @MpB90,

Australia doesn’t have inheritance or estate taxes.

This means as an Australian resident and beneficiary you:

• won't have Australian tax consequences just from receiving your late mother’s New Zealand property, or
• from acting as the administrator to obtain letters of administration in New Zealand. 

However, Capital Gains Tax (CGT) may come into play later, if the property is sold or transferred.

Even though the property is in New Zealand, as an Australian tax resident here's some things to think about:

• You need to consider both Australian and New Zealand tax rules at the time of selling the property.
• CGT doesn’t apply when you inherit the property, but it may apply when you dispose of it.
• How CGT is worked out can depend on factors like how the property was used and your mother’s circumstances before your mother's passing.

The New Zealand grant of letters of administration doesn’t apply for Australian tax or estate matters. If there's Australian assets or tax obligations to deal with, you’ll need an Australian grant of probate or letters of administration or have the New Zealand grant resealed in Australia.

Because this involves a property overseas, you may want to speak with a registered tax agent who has experience with cross‑border estates.

Here's some ATO web content that can also help guide you:

• ATO Community article about tax on gift and inheritances.
• if you're a beneficiary of a deceased estate.
• Check list: what to do when someone dies.