• Deceased estate

    A deceased estate is entitled to an ABN if the executor or administrator is carrying on an enterprise in order to finalise the affairs of the estate.

    The applicant must be either:

    • named in the will as the executor, or
    • appointed as the administrator of the deceased estate by a court.

    An ABN held by the deceased person as an individual/sole trader must not be quoted for business purposes after the date of death.

    See also:

  • Last modified: 01 May 2017QC 766