Reminder: land tax and deceased estates
Administering a deceased estate is often a sensitive and complex process.
Published on 05 November 2025
To avoid unnecessary complications during what can be a difficult time, it is important to notify us when the administration of a deceased estate starts and ends.
When an owner of land passes away, there is a 3-year concessionary period from land tax.
To ensure we charge the correct amount of land tax while you are still administrating the deceased estate, the legal personal representative or their authorised representative must lodge:
- the commencement of administration form (LTX-Trust-18) within one month of being appointed the legal personal representative
- the completion of administration form (LTX-Trust-18) within one month of finalising the administration of the estate.
You must lodge these forms regardless of whether land held in the estate is taxable. Penalty tax may apply if you fail to lodge.
Learn more about deceased estates and land tax.
Lodge LTX-Trust-18 to notify us when the administration of a deceased estate starts and ends.
