Executor checklist and probate organiser (Australia)

The quick version

1. Keep every estate paper in one binder, split into the sections below.
2. Write down every date and deadline as it is set.
3. Record every payment into and out of the estate as it happens.
4. Keep a list of everyone you have told, with their reference numbers.

The first few weeks

Documents to gather

Gather these as you go. You will need many of them for the court, the ATO and the banks. Tick each one off as you find it.

Dates and deadlines to track

• Date of death
• Death registered
• Will located (or no will)
• Notice of intended application
• Grant applied for
• Grant issued
• Date of death tax return
• Final distribution to beneficiaries

Use the exact dates on the letters, forms and notices you receive.

How to section your binder

What this binder is for

Case Ready is a document organisation tool for executors and administrators. This edition is designed with reference to estate administration and probate in Australia, using state Supreme Court, ATO and Services Australia guidance.

• Keep the estate paperwork in one place
• Track deadlines and who you have told
• Keep clear accounts for the beneficiaries

What this binder is not

Case Ready:

• Does not provide legal or tax advice
• Does not value assets or work out tax
• Does not replace the instructions of the registry or court

If you need advice, speak to a solicitor, your state public trustee body, LawAccess NSW or the Supreme Court registry (court staff cannot give legal advice).

The first few weeks

Take things one step at a time. The first jobs are practical: the death certificate, telling the right people, and keeping the home and belongings safe.

• If the death was unexpected, call 000. Otherwise, ask the doctor or the funeral director what to do next.
• Register the death with your state registry, usually via the funeral director. Queensland: within 14 days.
• Tell Services Australia within 28 days: call the Older Australians line, or send the Advice of death form.
• The free Australian Death Notification Service (deathnotification.gov.au) tells many organisations in one go.
• Tell the ATO and your state authorities, banks, insurers, the super fund, utilities and the council.
• Find the original will. Tell the funeral director, the bank and any solicitor you think may hold it.
• Order several certified copies of the death certificate. Many organisations will ask to see one.

Use the First Weeks checklist and the Who to Tell list in this organiser to keep track of who you have told and when.

How probate works here

Probate is the Supreme Court of the state confirming that a will is valid. The steps below are the usual order. Each state has its own court, forms and online system.

• List and value everything the person owned and owed at the date of death.
• Check whether you need a grant. Ask each bank or asset holder what it requires.
• Publish your notice of intention to apply, if your state requires it (see the state examples).
• Apply to the Supreme Court of the relevant state, with the will and your affidavit.
• Answer any court requests for more information. In NSW, a registrar decides uncontested applications.
• Once the grant is issued, collect in the assets, pay the debts and tax, and keep accounts.
• Distribute what is left to the beneficiaries and keep signed receipts.

If there is no valid will, an administrator applies for letters of administration, often the closest relative. Rules on who can apply are strict, so a solicitor usually helps.

State examples: nsw, vic and qld

The courts run their own systems. These are examples only. Check your own court's website for the current steps, forms and wait times.

• NSW: a notice of intended application is published on the NSW Online Registry. Check the Court page for timing.
• NSW: if you apply more than 6 months after the death, you need to explain the delay.
• NSW: after the grant, a notice of intended distribution is optional. In some cases it protects you from unknown claims.
• Victoria: advertise your intention through RedCrest-Probate at least 15 days before you apply there.
• Victoria: a grant is always needed if the person solely owned real estate, or owned it as a tenant in common.
• Queensland: put a notice in the Queensland Law Reporter, tell the Public Trustee, and wait 14 clear days.
• Queensland: the Public Trustee must get a copy of your notice 7 days before you file.

Other states and territories have their own processes. Searching "[your state] Supreme Court probate" will find the right page.

When you may not need a grant

Some small or simple estates can be handled without a grant. Banks and other holders set their own rules, so ask each one before you apply.

• Jointly held bank accounts and property usually pass to the surviving owner, often on proof of death.
• Banks and insurers may release small balances without a grant, sometimes with conditions such as an indemnity.
• Real estate held solely, or as a tenant in common, will usually need a grant.
• In Victoria and NSW, the court pages say the amount a holder will release without a grant is up to the holder.
• Some holders may still ask for a grant, even where your state does not require one.
• We have not given a dollar limit here. Check the current figure with each organisation holding an asset.

If you are unsure, ask the holder what it needs in writing and keep the reply in the Letters section.

Tax and superannuation

Australia has no inheritance tax. There are still tax returns to deal with, and capital gains tax rules apply to inherited assets. This is general information, not tax advice.

• Tell the ATO of the death. The authorised legal personal representative (usually the executor) deals with it.
• The date of death return covers 1 July to the date of death. If none is needed, send a non-lodgment advice form.
• Income the estate earns after death goes on a separate trust tax return for the deceased estate.
• The estate needs its own trust tax file number if it must lodge that return. A tax agent can help.
• Assets passing to beneficiaries generally have no CGT then. CGT can apply when they later sell.
• Keep records: when each asset was acquired, what it cost, its value at death and costs since.
• Super is paid by the fund, to a dependant or the estate, depending on the nomination and the fund. Ask the fund.

Check with the ATO or a tax agent that all tax is finished before you distribute. The ATO says tax owing must be provided for first.

Terms used in this organiser

• Executor: the person named in the will to carry it out. Administrator: appointed by the court when there is no will.
• Legal personal representative: the executor or administrator, as the ATO calls them.
• Probate: the court confirms a will is valid. Letters of administration: authority when there is no valid will.
• Grant: the court document that shows you can deal with the estate.
• Intestate: dying without a valid will.
• Beneficiary: a person or charity that receives something from the estate.
• Superannuation death benefit: money paid by the super fund after a member dies.

Estate: everything the person owned and owed at death. Reseal: asking a state court to recognise a grant made in another state.

Who this is for and where to get help

Anyone in Australia sorting out the estate of a relative or friend. It is general information, not legal or tax advice. Rules differ by state, so follow your own court's instructions.

• A solicitor is usually needed for disputes, insolvent estates, trusts, overseas assets, or no will and a complex family.
• Court staff cannot give legal advice. LawAccess NSW (Legal Aid NSW) offers free legal information and referrals.
• Public Trustee Qld and State Trustees Vic can act as executor. NSW Trustee and Guardian can take over executor duties.
• ATO: 13 28 65. Services Australia checklist numbers: Centrelink 132 300, Medicare 132 011.
• Lifeline: 13 11 14 for crisis support and a listening ear.
• If anyone challenges the will or claims against the estate, speak to a solicitor before you pay out.

Take your time. Keeping simple notes as you go will make the later steps, and any questions from the court or ATO, much easier.

Before you apply for the grant

• Original will and any codicils found, or confirmed there is none
• Certified copies of the death certificate ordered
• List of assets and debts at the date of death drafted
• Valuations for property and valuables gathered
• Each bank and holder asked whether it needs a grant
• Notice of intended application drafted and checked
• Court account or online registry login set up
• ATO told, and your authority as representative ready
• Super fund contacted about death benefits
• Solicitor or Public Trustee contacted, if you want help