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There is no longer any kind of death duty in Australia. If a person died before 1980 and the estate has been left unadministered, death duties may be payable. Death duties may be payable in another country if assets are owned in that country.

Executors must file a date of death taxation return. The trustees of a deceased estate must file taxation returns on behalf of an estate where sufficient income has been earned for taxation to be payable or if a refund is sought. While no capital gains tax is payable for people who died before 20 September 1985, where people have since died capital gains tax may be payable by whoever sells the asset.

Taxes  :  Last Revised: Thu Nov 13th 2014
The content of the Law Handbook is made available as a public service for information purposes only and should not be relied upon as a substitute for legal advice. See Disclaimer for details. For free and confidential legal advice in South Australia call 1300 366 424.