A deceased estate is entitled to an ABN if the executor, administrator or legal personal representative (LPR) is carrying on an enterprise in order to finalise the affairs of the estate.
Applicants must be either:
- named in the will as the executor and be able to provide the death certificate
- appointed as administrator of the deceased estate by a court.
An ABN held by the deceased person as an individual sole trader mustn't be used for business purposes after the person's death.