How to lodge
To apply for a private ruling about an inheritance issue:
- complete and submit the private ruling application form
- provide the supporting information listed below.
To lodge an objection about an inheritance issue:
- complete and submit the relevant form
- provide the supporting information listed below.
Check first whether your question is answered in If you are a beneficiary of a deceased estate.
Supporting information
Providing this information up front will reduce delays.
If you've previously given us any of the information listed below, you don't need to resend it.
The information we need for a private ruling or objection about assets you inherit from a deceased estate includes:
- the date and cost of the asset acquired by the deceased
- a copy of the will and any resulting trust deed
- the date of death
- whether the estate has been fully administered.
Dwelling-specific supporting information
If the asset you inherit is a dwelling, you don't dispose of it within 2 years, and you don't satisfy all the conditions for an extension under the safe harbour provided in PCG 2019/5The Commissioner's discretion to extend the two year period to dispose of dwellings acquired from a deceased estate, you can request an extension by applying to us for a private ruling.
The supporting information we need with your application includes:
- the name of the deceased
- the date the deceased passed away
- a copy of the will and any resulting trust deed
- the address of the property where the dwelling is located
- whether the property was less than 2 hectares
- the date the deceased acquired their ownership interest in the dwelling
- whether the dwelling was the main residence of the deceased just before the deceased’s death
- whether the property was used for the purpose of producing assessable income at the time of the deceased’s death
- whether the property, if it was sold more than 2 years after the date of death, was the main residence of either the spouse of the deceased, or a beneficiary under the will, or someone under the will who had a right to occupy the property
- when the property was sold (contract and settlement date)
- whether the dwelling was sold by the executor or trustee of the deceased estate, or if the property was inherited by beneficiaries who subsequently sold the property (who legally owned the property at the time of sale?)
- how the property was used from the date the deceased passed until it was sold
- a timeline of events from the date the deceased passed until the property was sold, explaining why the property was not sold within the 2-year period.
For further information see Inherited property and capital gains tax.