A deceased estate's entitlement to an ABN is dependant on the legal personal representative (LPR) carrying on an enterprise so as to finalise the affairs of the estate.
Applicants must be one of the following:
- executor or administrator with grant of probate or letters of administration
- public trustee with a certificate of authority
- appointed as administrator of the deceased estate by a court.
You cannot use an ABN held by the deceased person as an individual sole trader for business purposes after the person's death.
Note: The LPR may only need to apply for an TFN if they are not carrying on an enterprise but required to manage post date of death income.