• Deceased estate

    In order to be entitled to an Australian business number (ABN), a deceased estate must be either:

    • carrying on an enterprise of the deceased in order to finalise the affairs of the estate
    • named on the will as the executor
    • appointed as the administrator of the deceased estate by a court.

    If there is no valid will, or the person nominated to be executor is unable to discharge their duties, the Supreme Court can appoint an administrator to deal with the deceased estate.

    Where a deceased estate is no longer carrying on an enterprise, the original ABN needs to be cancelled.

    Next steps:

    • Last modified: 22 Dec 2016QC 766