A friend of mine lost his wife during the 2025 tax year (Nov 2024). She earned her last salary payment in August 2024. Does my friend need to lodge a final tax return (also known as a date of death return) OR a trust return for the deceased estate? His wife didn't receive anymore salary payments or any other payments after August 2024. My friend is the LPR for her. He mentioned that he can no longer access her tax on her mygov account. He did speak to the ATO a few months ago about his deceased wife, and he ended up applying for a TFN for a deceased estate after they gave him some code. However, I'm not sure if he does have to a trust return for the deceased estate. Can he just do a paper form individual return for 2025 for his wife (using her original TFN) and mark it as final? Thanks
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ATO information on the date of death tax return
Doing a final tax return for the deceased person | Australian Taxation Office
If self-lodging, can only do a paper return. So answer to last question is "yes"
Information on deceased estate tax return and when it is required
When and how to lodge returns for a deceased estate | Australian Taxation Office
Many thanks Taxduck! That's most helpful! Much appreciated :)
Thanks for the information. Just a side question, whose TFN should appear in the PAYG Summary in relation to death benefits paid by an SMSF to LPR? Is it the estate's, the LPR's, or the deceased member's?
Check out this link
Death of an SMSF member | Australian Taxation Office
Can't help any further on that question.
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