Estate Administration in Australia: The Executor's Step-by-Step Checklist
General information, not legal advice.
On this page
- Estate Administration Overview
- Timeline: Estate Administration Stages
- Phase 1: Immediate Tasks (First 7 Days)
- Phase 2: Asset and Liability Identification (Weeks 2–4)
- Phase 3: Probate Application (Weeks 5–12)
- Phase 4: Collecting Assets (Weeks 13–20)
- Phase 5: Paying Debts and Expenses (Throughout)
- Phase 6: Tax Obligations
- Phase 7: Preparing Estate Accounts
- Phase 8: Distribution to Beneficiaries (Weeks 33–52)
- Executor's Fiduciary Duties
- When to Seek Professional Help
- State-Specific Considerations
- Legislation and Official Resources
- Related Guides
- Further Reading
Quick answer
Estate administration is the process of managing and distributing a deceased person's estate according to their will (or intestacy laws if there's no will). The executor secures assets, obtains probate if required, pays debts and taxes, prepares accounts, then distributes to beneficiaries.
- Typical timeline: Straightforward estates take 6–12 months; complex estates with property sales, business interests, or disputes can take 1–3 years.
- Probate first: Real estate in the deceased's sole name and larger bank or share holdings usually require a grant of probate before assets can be collected.
- Personal liability: Executors have a fiduciary duty and can be personally liable if they distribute before paying debts, best practice is to wait out the family provision claim period.
- Keep records: Maintain asset inventories, receipts, and signed beneficiary releases throughout.
Estate administration is the process of managing and distributing a deceased person's estate according to their will (or intestacy laws if no will exists). This comprehensive guide provides Australian executors with step-by-step checklists, timelines, and practical guidance for fulfilling their duties.
Estate Administration Overview
What is Estate Administration?
Estate administration encompasses all tasks required to:
- Identify and secure the deceased's assets
- Obtain legal authority to act (probate)
- Pay debts, taxes, and expenses
- Distribute remaining assets to beneficiaries
- Close the estate and maintain records
Key Parties Involved
| Party | Role |
|---|---|
| Executor | Person(s) named in the will to administer the estate |
| Administrator | Person appointed by court when there's no will or no executor |
| Beneficiaries | People or organisations entitled to receive from the estate |
| Creditors | Parties owed money by the deceased |
| Probate Court | Supreme Court division that grants probate |
Timeline: Estate Administration Stages
Key point
Straightforward estates take 6–12 months from death to final distribution, while complex estates with property sales, business interests, or disputes can run 1–3 years.
Typical Timeline (Straightforward Estate)
| Stage | Timeframe | Key Tasks |
|---|---|---|
| Immediate (Week 1) | Days 1–7 | Secure assets, notify institutions, arrange funeral |
| Initial (Weeks 2–4) | Days 8–30 | Locate will, gather documents, value assets |
| Probate (Weeks 5–12) | 1–3 months | Prepare and lodge probate application, await grant |
| Collection (Weeks 13–20) | 2–3 months | Collect assets, pay debts, manage property |
| Tax & Accounts (Weeks 21–32) | 2–3 months | Lodge tax returns, prepare accounts |
| Distribution (Weeks 33–52) | 2–4 months | Distribute to beneficiaries, close estate |
| Total | 6–12 months | For straightforward estates |
Factors That Extend Timelines
- Property sales – Add 3–6 months for marketing and settlement
- Business interests – May require valuation, sale, or wind-up
- Family provision claims – 3–12 month limitation periods, depending on the state
- Overseas assets – Require foreign probate or reseal
- Tax complications – CGT events, business income, audits
- Beneficiary disputes – Can delay distribution indefinitely
- Missing beneficiaries – Require searches and court directions
Phase 1: Immediate Tasks (First 7 Days)
Checklist: First 48 Hours
| Task | Completed |
|---|---|
| ☐ Locate the original will and any codicils | |
| ☐ Arrange for secure storage of valuable items | |
| ☐ Secure the deceased's residence (change locks if needed) | |
| ☐ Cancel standing orders and direct debits (prevent further charges) | |
| ☐ Notify bank(s) of death (accounts may be frozen) | |
| ☐ Arrange funeral in accordance with any wishes expressed | |
| ☐ Obtain at least 5 certified copies of death certificate | |
| ☐ Redirect mail to executor's address | |
| ☐ Locate all keys, access cards, and passwords |
Checklist: First Week
| Task | Completed |
|---|---|
| ☐ Review the will and identify all beneficiaries | |
| ☐ Identify co-executors and confirm willingness to act | |
| ☐ Notify Centrelink, Medicare, DVA (if applicable) | |
| ☐ Contact employer about final pay and entitlements | |
| ☐ Notify superannuation funds | |
| ☐ Contact insurance companies (life, home, car) | |
| ☐ Arrange property insurance if needed | |
| ☐ Cancel subscriptions and memberships | |
| ☐ Begin compiling asset and liability list |
Death Certificate Requirements
You'll need multiple certified copies of the death certificate for:
| Institution | Copies Needed |
|---|---|
| Probate court | 1 original |
| Each bank | 1 each |
| Land titles office | 1 |
| Share registries | 1 each |
| Superannuation funds | 1 each |
| Insurance companies | 1 each |
| Total recommended | 8–12 copies |
Cost: Death certificates cost approximately $55–$65 each (varies by state).
Phase 2: Asset and Liability Identification (Weeks 2–4)
Asset Identification Checklist
| Asset Category | Items to Locate | Completed |
|---|---|---|
| Bank accounts | All accounts, term deposits, credit cards | ☐ |
| Real property | Certificates of title, mortgage documents | ☐ |
| Investments | Shares, managed funds, bonds | ☐ |
| Superannuation | All super funds, binding nominations | ☐ |
| Life insurance | Policies, nomination details | ☐ |
| Vehicles | Registration papers, finance agreements | ☐ |
| Personal property | Jewellery, art, collectibles, furniture | ☐ |
| Business interests | Partnership agreements, company records | ☐ |
| Digital assets | Online accounts, cryptocurrency, domains | ☐ |
| Debts owed to deceased | Loans to family/friends, security documents | ☐ |
Where to Search for Assets
- At home: Safe, filing cabinets, desk drawers, under mattress
- Banks: Request account searches (may charge fee)
- ASIC: Company and director searches
- Land titles office: Property title searches
- ATO: Tax returns show investment income sources
- Lost super: ATO SuperSeeker for unclaimed super
- ASIC unclaimed money: Check for unclaimed dividends/deposits
Liability Identification Checklist
| Liability Type | Items to Locate | Completed |
|---|---|---|
| Mortgages | Loan documents, statements | ☐ |
| Personal loans | Agreements, balances | ☐ |
| Credit cards | Statements, balances | ☐ |
| Utility bills | Outstanding accounts | ☐ |
| Tax debts | ATO notices, BAS obligations | ☐ |
| Medical expenses | Hospital bills, care costs | ☐ |
| Funeral expenses | Invoice from funeral director | ☐ |
| Legal fees | Outstanding solicitor accounts | ☐ |
Phase 3: Probate Application (Weeks 5–12)
When is Probate Required?
| Situation | Probate Required? |
|---|---|
| Real estate in deceased's sole name | Yes |
| Bank accounts above the bank's own threshold (varies) | Usually |
| Shares in listed companies | Usually |
| Jointly held assets (joint tenancy) | No |
| Superannuation with binding nomination | No |
| Life insurance with named beneficiary | No |
| Very small estates | Often no |
Probate Application Checklist
| Document/Step | Completed |
|---|---|
| ☐ Original will (not a copy) | |
| ☐ Death certificate (certified copy) | |
| ☐ Executor identification documents | |
| ☐ Inventory of assets with valuations | |
| ☐ Application for Probate (court form) | |
| ☐ Affidavit of Executor(s) | |
| ☐ Court filing fee payment | |
| ☐ Publish notice (if required by state) | |
| ☐ Lodge application with Supreme Court | |
| ☐ Respond to any requisitions | |
| ☐ Collect sealed grant when issued |
State Court Filing Fees (2025)
| State | Small Estates | Medium Estates | Large Estates |
|---|---|---|---|
| NSW | $0 (under $100K) | $1,175 ($250K–$500K) | $2,524 (over $2M) |
| VIC | $459.30 (under $250K) | $1,004.90 ($250K–$1M) | $1,547.50 (over $2M) |
| QLD | $0 (under $5K) | $462 ($100K–$250K) | $886 (over $500K) |
South Australia, Western Australia, Tasmania, the ACT and the Northern Territory each set their own probate filing fees, usually scaled to the estate value, under their respective administration and probate legislation. Check the relevant state or territory Supreme Court registry for the current fees.
See our Probate Process Australia guide for complete fee tables.
Phase 4: Collecting Assets (Weeks 13–20)
Bank Account Collection Process
- Write to each bank with:
- Certified copy of death certificate
- Certified copy of grant of probate
- Completed bank authority forms
- Executor identification
- Request from each bank:
- Account balance as at date of death
- Interest accrued since death
- Closure of accounts
- Transfer of funds to estate account
- Open estate bank account:
- In the name of "Estate of [Deceased's Name]"
- All estate funds flow through this account
- Maintains clear audit trail
Share and Investment Collection
| Step | Action | Completed |
|---|---|---|
| ☐ | Contact share registry (Computershare, Link, etc.) | |
| ☐ | Provide death certificate and grant of probate | |
| ☐ | Request holdings statement as at date of death | |
| ☐ | Decide: sell shares or transfer to beneficiaries | |
| ☐ | Complete transmission forms if transferring | |
| ☐ | Lodge completed forms with registry |
Property Management During Administration
- Insurance: Ensure property remains insured
- Maintenance: Keep property in reasonable condition
- Mortgage: Continue payments from estate funds
- Rates and utilities: Pay from estate funds
- Rental property: Collect rent, manage tenants
- Sale preparation: Obtain valuations if selling
Phase 5: Paying Debts and Expenses (Throughout)
Order of Priority for Payments
Debts must be paid in a specific order. If the estate is insolvent, follow this priority:
| Priority | Category | Examples |
|---|---|---|
| 1 | Funeral and testamentary expenses | Funeral, probate costs, executor expenses |
| 2 | Secured creditors | Mortgages, secured loans |
| 3 | Preferred debts | Employee wages owed, workers' compensation |
| 4 | Ordinary unsecured creditors | Credit cards, personal loans, utilities |
| 5 | Deferred debts | Loans from related parties |
Executor's Expense Claims
Executors can claim reimbursement for reasonable expenses:
| Claimable Expenses | Not Claimable |
|---|---|
| Funeral costs | Personal time (unless commission approved) |
| Probate court fees | Ordinary living expenses |
| Legal and accounting fees | Costs of personal disputes |
| Property insurance and maintenance | |
| Travel for estate administration | |
| Postage and courier costs | |
| Professional valuations | |
| Storage fees |
See our Executor Fees Australia guide for commission details.
Phase 6: Tax Obligations
Tax Returns Required
| Return Type | Due Date | Notes |
|---|---|---|
| Final individual return | Normal lodgement date | Income until date of death |
| Deceased estate return | Normal lodgement date | Estate income during administration |
| Trust return | If estate holds assets beyond one year | Ongoing trust income |
Capital Gains Tax Considerations
| Situation | CGT Implication |
|---|---|
| Assets pass to beneficiary | Generally no CGT on transfer (beneficiary inherits cost base) |
| Executor sells assets | CGT applies; estate pays tax |
| Main residence | Often exempt under 2-year rule if beneficiary sells within 2 years |
| Pre-CGT assets | Assets acquired before 20 Sept 1985 may be CGT-free |
Tax Clearance Certificate
Before final distribution, consider obtaining a Tax Clearance Certificate from the ATO, which confirms no outstanding tax debts. This protects executors from personal liability for underpaid tax.
Note: This is optional but advisable for larger estates.
Phase 7: Preparing Estate Accounts
What Estate Accounts Include
| Section | Contents |
|---|---|
| Capital account | Assets collected, values at date of death |
| Income account | Income received during administration |
| Expenses | All payments made, with receipts |
| Distributions | What each beneficiary receives |
| Reconciliation | Final balances proving accounts balance |
Sample Estate Account Structure
- Estate as at date of death
- Real property: $800,000
- Bank accounts: $45,000
- Shares: $120,000
- Personal effects: $15,000
- Total assets: $980,000
- Less liabilities
- Mortgage: $150,000
- Credit cards: $5,000
- Funeral: $12,000
- Total liabilities: $167,000
Net estate: $813,000
Less administration expenses
- Probate fees: $1,514
- Legal fees: $8,500
- Accounting: $2,200
- Total expenses: $12,214
- Available for distribution: $800,786
Phase 8: Distribution to Beneficiaries (Weeks 33–52)
Pre-Distribution Checklist
| Requirement | Completed |
|---|---|
| ☐ All assets collected | |
| ☐ All debts paid | |
| ☐ Tax returns lodged and assessments received | |
| ☐ Family provision claim period for your state considered (see below) | |
| ☐ No outstanding claims or disputes | |
| ☐ Estate accounts prepared | |
| ☐ Beneficiaries provided with accounts |
Distribution Documentation
| Document | Purpose |
|---|---|
| Distribution statement | Detailed breakdown of each beneficiary's entitlement |
| Receipt and release | Beneficiary acknowledges receipt and releases executor |
| Assent form | Transfers real property to beneficiary |
| Share transmission form | Transfers shares to beneficiary |
Protecting Yourself as Executor
Wait before distributing: Executors who distribute too early may be personally liable if claims emerge. Best practice:
- NSW: Claims can generally be made within 12 months after death (Succession Act 2006 s58); get legal advice before distributing earlier
- VIC: Wait 6 months from grant of probate
- QLD: Wait 9 months from death (an executor with no written notice of an intended claim is generally protected if they distribute from 6 months after the death, s44)
- SA and the ACT: 6 months from the grant
- WA: 6 months from the date the executor becomes entitled to administer the estate
- TAS: 3 months from the grant
- NT: 12 months from the grant
See the guide for your state, for example How to Make a Will in Tasmania.
Get releases: Have each beneficiary sign a receipt and release acknowledging:
- They have received their entitlement
- They have reviewed the estate accounts
- They release the executor from further claims
Executor's Fiduciary Duties
Key point
Executors have a fiduciary duty and can be personally liable for distributing assets before debts are paid, so best practice is to wait out the family provision claim period before final distribution.
Core Duties
| Duty | What It Means |
|---|---|
| Act in good faith | Always prioritise beneficiaries' interests |
| Avoid conflicts | Don't personally benefit from executor role |
| Keep accounts | Maintain accurate records of all transactions |
| Invest prudently | Invest estate funds wisely during administration |
| Distribute properly | Follow the will exactly (or intestacy rules) |
| Act impartially | Treat all beneficiaries fairly |
Personal Liability Risks
Executors can be personally liable for:
- Distributing before paying debts
- Failing to protect or insure assets
- Self-dealing or conflicts of interest
- Poor investment decisions
- Ignoring beneficiary requests for information
- Breaching terms of the will
When to Seek Professional Help
Consider Professional Help For:
- Complex estates: Multiple properties, business interests, overseas assets
- Potential disputes: Family conflict, expected claims
- Tax complexity: Business income, CGT issues, multiple trusts
- Executor inexperience: First time as executor, limited time
- Insolvent estates: Debts exceed assets
- Missing beneficiaries: Cannot locate people named in will
Professional Costs
| Service | Typical Cost |
|---|---|
| Solicitor (full administration) | $5,000–$25,000+ |
| Solicitor (probate only) | $2,000–$5,000 |
| Accountant (tax returns) | $500–$3,000 |
| Professional executor (trustee company) | 2.5%–5.5% of estate value |
State-Specific Considerations
New South Wales
- Legislation: Succession Act 2006 (NSW)
- Family provision claims: 12 months from death to file
- Court: Supreme Court of NSW, Probate Division
- Advertising: Notice published on the NSW Online Registry website
Victoria
- Legislation: Administration and Probate Act 1958 (Vic)
- Family provision claims: 6 months from grant of probate
- Court: Supreme Court of Victoria, Probate Office
- Advertising: May be required; check current rules
Queensland
- Legislation: Succession Act 1981 (Qld)
- Family provision claims: 9 months from death, unless the court directs otherwise (s41(8))
- Court: Supreme Court of Queensland
- Advertising: Generally, a notice of intention to apply for a grant in an approved publication at least 14 days before filing, with a copy to the Public Trustee at least 7 days before filing (Uniform Civil Procedure Rules 1999 (Qld) r598, r599)
Legislation and Official Resources
Will-making in Australia is governed by each state and territory's own succession legislation. The core statutes include:
- New South Wales: Succession Act 2006 (NSW)
- Victoria: Wills Act 1997 (Vic)
- Queensland: Succession Act 1981 (Qld)
- South Australia: Succession Act 2023 (SA)
- Western Australia: Wills Act 1970 (WA)
- Tasmania: Wills Act 2008 (Tas)
- Australian Capital Territory: Wills Act 1968 (ACT)
- Northern Territory: Wills Act 2000 (NT)
Because requirements differ between states and are amended over time, always confirm the current rules for your state, or seek advice from a qualified legal professional.
Related Guides
- Probate Process Australia – Court fees and application process
- Executor Fees Australia – Commission and expenses
- Will Executor Role – Executor duties explained
- Died Without a Will – Intestacy rules
Further Reading
- NSW Trustee & Guardian
- State Trustees Victoria
- Public Trustee Queensland
- Australian Taxation Office – Deceased Estates
- LawAccess NSW
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Start my will freeLast updated 12 June 2026.
This article is general information only and is not legal advice. It is our best interpretation of the law as at 12 June 2026. WillBuddy is not a law firm, and it never replaces advice from a lawyer or solicitor. Laws change and differ between states and territories, so for your own circumstances, please get legal advice.