Queensland Law Society

Estate administration update – access to ATO Information

The range of persons to whom the ATO can disclose information about the taxation affairs of a deceased person has been expanded, as of 15 May 2020, pursuant to the Taxation Administration (Remedial Power—Disclosure of Protected Information by Taxation Officers) Determination 2020. The ATO is now permitted to disclose information to the following:

(i) a registered tax agent or BAS agent appointed by an executor or administrator of the deceased person’s estate with a grant of probate or letters of administration; or

(ii) a legal practitioner representing an executor or administrator of the deceased person’s estate with a grant of probate or letters of administration.

From 29 November 2019 to 15 May 2020, the ATO had only been able to release information to a legal personal representative with a grant. The new determination will alleviate delays in estate administration caused by the need for the LPR to act as an intermediary.

The ATO has updated its relevant webpage, which can be found here.