Executor's Guide to Estate Administration in Victoria

What an Executor Does

The executor is the deceased's legal personal representative: the person with authority to collect the assets, pay the debts and distribute what remains under the will. In doing so the executor acts as a fiduciary and must put the estate and beneficiaries ahead of their own interests. In practice the role involves securing and insuring property, identifying assets and liabilities, obtaining a grant where needed, dealing with banks, registries, the ATO and Land Services Victoria, managing family expectations, and keeping a complete record of every receipt, payment and decision.

Where there is no valid will, or no executor able and willing to act, the Court appoints an administrator instead, through letters of administration with the will annexed or letters of administration on intestacy. An administrator generally has the same rights and liabilities as an executor (s 27 of the Administration and Probate Act 1958 (Vic)).

A well-drafted will names a primary executor and a substitute in case the first cannot or will not act. It may appoint co-executors or a trustee company. If two or more executors are named, some may apply and others may have power reserved; three or more proving executors are unusual. The choice works best when it matches the estate's complexity and the family's dynamics.

Accepting or Declining the Role

A named executor is not obliged to act. The main options are to apply for probate, to renounce, or — where there are co-executors — to let the others apply with power reserved to the non-proving executor to apply later. Renunciation ends the renouncing executor's rights (s 16(1) of the Administration and Probate Act 1958 (Vic)), although the Court may permit it to be withdrawn (s 16(2)).

Anyone who may renounce should avoid dealing with estate assets until they have advice. Conduct that treats the estate as one's own to administer ('intermeddling') can make renunciation difficult and expose the person to liability, and what counts depends on the facts. Paying for a funeral, or locking up a house to protect it, is different from collecting money or selling assets. The Court can also require a named executor to prove or renounce (s 15). See our guide on executors refusing to act in Victoria.

Is Probate Needed?

Probate is the Supreme Court's confirmation that the will is valid and that the executor has authority to administer the estate. A grant is generally required to deal with Victorian land held solely by the deceased or as a tenant in common, and many banks, share registries and other institutions require one before releasing larger holdings.

Some assets do not form part of the estate. Property owned as joint tenants — including most joint bank accounts and jointly owned homes — usually passes to the surviving owner by survivorship. For land, the survivor applies to Land Use Victoria to record the death; no grant is needed for that asset. By contrast, a share held as a tenant in common forms part of the estate. Superannuation is paid by the fund trustee under the fund's rules and any valid nomination, and only becomes an estate asset if paid to the executor. For small holdings, s 31A of the Administration and Probate Act 1958 (Vic) protects a person who, in good faith, pays or transfers money or personal property of not more than an indexed threshold to an apparently entitled person without a grant. The section permits release but does not require it; each institution applies its own policy. The s 31A(2) threshold is $34,310 on and from 1 July 2026 (Victorian Government Gazette G 26, 25 June 2026, p 1490). It is indexed annually and may change; it is not a general estate-value limit for probate. See acting as an executor without probate.

Applying for Probate

Applications are filed through the Court's RedCrest-Probate system. Under the Supreme Court (Administration and Probate) Rules 2023, an application cannot be made until at least 14 days after a notice of intention to apply has been posted on RedCrest-Probate (r 2.03). The Court's RedCrest help describes this as 14 clear days: neither the day of posting nor the day of filing is counted, so in practice the application is filed on the 15th day after posting or later. Under r 2.03(4), inserted in November 2024, a notice posted under the rule is valid for 3 years from the date it is posted. RedCrest-Probate replaced the former Probate Online Advertising System (POAS) for these notices from 11 November 2024; if you are relying on an older POAS notice, confirm with the Probate Office whether it can still be used or whether you should re-advertise. This RedCrest notice of intention to apply for a grant is different from a notice to creditors under s 33 of the Trustee Act 1958 (Vic), discussed below. The application is supported by an affidavit that exhibits the will and the death certificate and, so far as the Registrar requires, an inventory of the assets and known liabilities at death (r 2.04). If the first application is made more than three years after death, the delay must be explained by affidavit (r 6.02).

The original will must also reach the Court. When an application is submitted in RedCrest-Probate, the original will must be filed in the Registrar's office within 28 days (r 2.02.1). Separately, the Court may summon a named executor who has not proved or renounced within six weeks of death, or a person holding the will who has not brought it in, on the application of an interested person (s 15 of the Administration and Probate Act 1958 (Vic)). Keep the original will safe and unaltered — do not remove staples or attach anything to it.

Processing times vary with the Probate Office's workload and with any requisitions raised on the application. Check the Court's current published information rather than relying on a fixed estimate. Our guides on probate in Victoria and how long probate takes explain the process in more detail. The Court has warned that people are impersonating the Probate Office by email, message and other correspondence. Do not respond to, click links in or pay on the strength of an unexpected message; contact the Probate Office using the details on the Supreme Court's wills and probate page. A person who objects to the will or to the proposed grant may lodge a probate caveat. While a caveat is in force, the Registrar cannot make the grant without a Court order (s 12(2)).

Collecting and Protecting Estate Assets

The executor identifies each asset and its value at the date of death, opens an estate bank account, collects money owed to the estate and arranges for shares and land to be transmitted or transferred. Valuations at death matter for the probate inventory, for capital gains tax, and for fairness between beneficiaries when assets are distributed in kind.

Tracing assets usually starts with the deceased's papers, mail, bank statements, tax returns and email. Useful checks include: superannuation and life insurance (including cover held inside super); share registries and brokers; the ATO's records of super accounts; unclaimed money searches with ASIC (MoneySmart) and the State Revenue Office; debts owed to the deceased; refunds from insurers, aged care providers or utilities; digital accounts; and interests in trusts, partnerships or companies. A bank's or fund's response that nothing is held should be kept on file.

Preservation is equally important. Confirm that buildings and contents remain insured — some policies are affected by death or vacancy — and secure keys, mail and vehicles. An unoccupied home, a tenanted commercial property without a managing agent, or a holiday house left unchecked are common problem areas. If a property is tenanted, rent should be paid into the estate account. Investments should be managed prudently within the powers conferred by the will and the law. Document significant decisions and, where a decision is genuinely difficult, obtain advice or the Court's directions.

Specialised assets have their own guides: lost share certificates, private company shares, companies where a director or shareholder dies and cryptocurrency holdings.

Debts, Expenses and Creditor Notices

Before beneficiaries receive their entitlements, the executor must pay or provide for: reasonable funeral expenses; testamentary and administration expenses, including legal and valuation costs; secured debts such as mortgages; unsecured debts such as credit cards, utilities and personal loans; the deceased's and the estate's tax; and any properly authorised executor remuneration. Many banks will pay a funeral account from the deceased's account before a grant, subject to their own policy. Whoever paid the funeral is ordinarily reimbursed from the estate for reasonable costs. In a solvent estate, s 39A of the Administration and Probate Act 1958 (Vic) sets the default order in which estate property is used to pay debts, subject to the will. If the estate cannot pay its debts in full, s 39 applies the bankruptcy rules, including their priorities, as in force at the date of death. An insolvent estate may instead be administered under the Bankruptcy Act 1966 (Cth), in which case s 39 does not apply. Executors of a possibly insolvent estate should obtain advice before paying any creditor, because paying one creditor ahead of others can expose the executor personally.

Before distributing, an executor may advertise under s 33 of the Trustee Act 1958 (Vic), requiring anyone with a claim to send particulars within a stated period of not less than two months. The notice is published in the Government Gazette and a Melbourne daily newspaper, plus a local newspaper where the property includes land more than 80 kilometres from Melbourne, and any other notices the Court would have directed (s 33(1)). A simplified publication requirement applies to very small estates (s 33(2)). An applicant for a grant can advertise before the grant is made. After the period expires, the executor may distribute having regard only to claims of which they then have notice, and is not personally liable to a claimant of whom they did not have notice. The notice does not prevent a claimant following the property into the hands of a recipient (other than a purchaser), and does not excuse proper searches. Our guide on notices of intended distribution explains the procedure.

Superannuation and Life Insurance

Superannuation is not automatically part of the estate. The fund trustee pays the death benefit according to the governing rules, the superannuation legislation and any binding nomination; it may be paid directly to a dependant or to the executor. If an executor is also a potential recipient — for example a surviving spouse — the competing interests should be identified and managed carefully. Life insurance may likewise be paid to a nominated beneficiary or to the estate, depending on how the policy is owned and structured. See our guide on superannuation death benefit disputes.

Estate Taxation

Tax runs on two tracks. The deceased's income up to the date of death is reported in a date of death return, together with any earlier outstanding returns. Income earned by the estate after death — rent, interest, dividends — is reported in deceased estate trust tax returns where required. For the first three income years, the ATO says a trust return is required if the estate's net income exceeds the individual tax-free threshold, a beneficiary is presently entitled to income at year end, or a beneficiary is not an Australian resident for tax purposes. Where the executor is assessed on estate income, the ATO's deceased estate tax rates page says that, instead of the top marginal rate that normally applies to trustees, a concessional rate equal to individual resident rates with the full tax-free threshold can be applied for when the first trust return is lodged. It applies for the first three income years (unless the estate's circumstances materially change) and cannot be extended. The ATO also states that deceased estates do not get tax offsets such as the low income tax offset, and no Medicare levy is payable. The ATO does not describe a separate form, so ask the estate's tax agent to confirm how the concession is claimed in the return. From the fourth income year, less favourable rates and a much lower nil-rate band apply, and the ATO says a trust return is required if the estate has any income.

Where a beneficiary is presently entitled to estate income at year end, that beneficiary is generally taxed on their share under Division 6 of the Income Tax Assessment Act 1936. Otherwise the executor is taxed on it. Keep income (rent, interest, dividends) separate from capital (assets and sale proceeds) in the estate accounts, because the will may give them to different people.

The ATO's liabilities for the deceased and for the estate are accounted for separately but are all liabilities of the estate. An executor who distributes with notice of an ATO claim may become personally liable. PCG 2018/4 sets out when the ATO treats an executor as having notice of liabilities for the deceased's pre-death income tax affairs. See the ATO, probate and deceased estates, when an estate income tax return is required and who pays tax on estate income.

Capital Gains Tax

Under Division 128 of the Income Tax Assessment Act 1997, a capital gain or loss that arises when a person dies is generally disregarded. A gain or loss when an asset passes from the executor to a beneficiary is also generally disregarded (s 128-15), subject to exceptions — for example where the asset passes to a tax-advantaged entity or a foreign resident, which triggers CGT event K3 (s 104-215). Whether an asset 'passes' to a beneficiary is determined by s 128-20. A transfer that implements a negotiated arrangement rather than the will can raise separate questions; see our guide on deeds of family arrangement.

When the executor or a beneficiary later sells, the cost base depends on when the deceased acquired the asset. For an asset acquired before 20 September 1985, it is generally the market value at death. For an asset acquired later, it is generally the deceased's cost base at death. A dwelling that was the deceased's main residence may be fully or partly exempt if sold within two years of death (s 118-195), subject to its conditions; the Commissioner may extend the period and has published a safe-harbour approach in PCG 2019/5. Shares acquired by the estate after death — for example under a dividend reinvestment plan — are the estate's own acquisitions and fall outside these rules. If the deceased had capital losses, they can be applied against capital gains in the date of death return, but the ATO states that unapplied net capital losses at death cannot be used against the estate's capital gains, so check the deceased's loss history when preparing that final return. See CGT in deceased estates: common executor mistakes and dividend reinvestment plans and CGT.

Real Estate: Sale, Transfer and Duty

Once probate is granted, the executor can become registered proprietor of estate land through a transmission application at Land Services Victoria. The executor may then sell the land under their powers, or transfer it to a beneficiary. No duty is chargeable under the transfer duty provisions on a transfer from the executor to a beneficiary that is not for valuable consideration and is made under and in conformity with the will or intestacy, or in satisfaction of the beneficiary's entitlement under the will or intestacy (s 42(1) and (3) of the Duties Act 2000 (Vic)).

The exemption has limits. If one beneficiary pays others to take a property, or the transfer departs from the will, duty may be chargeable and the State Revenue Office may require supporting evidence. Executors who wish to buy an estate asset themselves face a serious conflict of interest and should obtain independent legal advice before taking any step towards the purchase. See selling estate property without beneficiary consent and estate asset transfers under a family arrangement.

Land tax and vacant residential land tax. These are separate from transfer duty and CGT. According to the State Revenue Office's guidance on deceased estates and land tax, estate land held by the personal representative is taxed at general rates, not trust surcharge rates, from the death until the earlier of the third anniversary of death (or a longer period the Commissioner approves in exceptional cases) and completion of the administration; the deceased's home can remain exempt for a similar period while it has not vested in a beneficiary, although from 1 January 2026 income from the land (other than from a separate residence or a part used for a substantial business) ends that exemption. The SRO can treat administration as complete earlier than final distribution — for example on an interim distribution or when the executor first assents to a transfer of land — after which land kept by the executor is held as trustee, generally at surcharge rates unless the beneficiaries are notified. The personal representative must lodge a commencement notice within one month of the grant and a completion notice within one month of completion; failing to notify can attract penalty tax. A home left vacant for more than 6 months in a calendar year may also attract vacant residential land tax, with a notification due by 15 February; the SRO's exemptions include land that is exempt from land tax and land that changed ownership in the previous year. Check the position before renting, holding or selling estate land.

Family Provision Claims and Distribution Protection

An eligible person under s 90 of the Administration and Probate Act 1958 (Vic) may apply for further provision if the estate does not make adequate provision for their proper maintenance and support (s 91). Two related sections deal with different questions:

• Section 99 — the claimant's deadline. An application must be made within 6 months after the grant. The Court may extend time, even after it has expired, but an extension application must be made before final distribution of the estate. An extension application does not disturb distributions made before it was filed.
• Section 99A — the executor's protection. No action lies against an executor for a distribution properly made after 6 months from the grant if the executor has not had notice of an application. If the executor received a signed written notice of intention to apply, the protection applies when no application has been made within 3 months of that notice. That notice lapses after 3 months and cannot be renewed. Protection also applies to distributions properly made with the written consent of a person with full legal capacity, or their written statement that they will not claim, and to proper maintenance distributions for a dependent partner or child.

Section 99A protects the executor from personal claims in the circumstances it describes; it does not shorten or extend the claimant's time limit (s 99A(5)). See family provision claims in Victoria and time limits for TFM claims.

Distributing the Estate

An executor is not bound to distribute before one year from death (s 49 of the Administration and Probate Act 1958 (Vic)). Before final distribution, the executor should generally be satisfied that:

• all assets have been collected or accounted for;
• debts, expenses and any creditor claims have been paid or provided for, and any s 33 notice period has expired;
• the date of death return and any estate returns have been lodged, and tax liabilities paid or provided for;
• the family provision position is clear — the s 99A conditions are met, or any claim has been resolved;
• the entitlements have been calculated correctly, including any legacies, interest and income allocations; and
• accounts have been prepared and receipts will be obtained.

Interim distributions can be appropriate where adequate funds are retained for known and reasonably foreseeable risks. Refunding bonds or indemnities help, but are only as reliable as the person giving them. Where the will creates a testamentary trust, the distribution is to its trustee. See distributing before tax is finalised and taxation of testamentary trusts.

Delays in Administration

Unexplained inactivity is one of the most common beneficiary complaints. A straightforward estate is often administered within about a year — the period during which an executor is not bound to distribute (s 49) — but complex estates legitimately take longer. Delay caused by a contested will, a family provision claim, complex tax, overseas assets or a slow property market is usually explicable. Failing to apply for probate, insure property, lodge required tax returns or respond to beneficiaries without good reason is not, and can expose the executor to a claim for resulting loss or support an application for removal. Keeping beneficiaries informed of the reasons for any delay prevents many disputes.

Estate Litigation

Estate litigation falls into three main streams: challenges to the validity of the will (capacity, undue influence, formal validity), usually raised by caveat before a grant; family provision claims under Part IV; and disputes about how the executor is administering the estate. In a dispute between competing wills or between beneficiaries, the executor should generally act even-handedly. In a family provision claim, the executor typically defends the estate and the will's dispositions, while considering settlement proportionately to the estate's size. See executor disputes.

Executor Duties, Accounts and Beneficiaries

Throughout the administration the executor is a fiduciary: act honestly, avoid unauthorised conflicts and profits, take reasonable care, keep estate money separate, treat beneficiaries even-handedly and follow the will and the law. Keep proper accounts from the start — the Court may require a sworn inventory and account (s 28), and the Court or Registrar may require an account in the prescribed form (r 6.03). Beneficiaries are entitled to proper administration and appropriate information, but not to direct the executor's decisions; regular written updates prevent many disputes. For the detail, see executor duties, fiduciary duties, beneficiary rights and challenging executor decisions.

Co-Executors, Disputes and Removal

Proving executors can exercise all of the personal representative's powers (s 18) and should generally act together unless the will provides otherwise. Deadlock is usually resolved by negotiation, mediation or an application to the Supreme Court for advice or directions; s 63 of the Trustee Act 1958 (Vic) also lets the Court confer a power the executor lacks where a transaction is expedient. As a last resort, the Court may remove or discharge an executor who remains out of Victoria for more than two years, wishes to be discharged, or refuses, is unfit or is incapable of acting (s 34 of the Administration and Probate Act 1958 (Vic)). Removal is discretionary and mere disagreement is unlikely to be enough. See co-executors who cannot agree, executor disputes, when an executor can be removed and delays and executor liability.

Executor Commission and Expenses

Executors are reimbursed for expenses properly incurred, but payment for their time needs a basis: a remuneration clause the will-maker gave written informed consent to before signing (s 65B), the informed consent of each interested beneficiary (s 65C), or Court-allowed commission of up to 5% for the executor's 'pains and trouble' (s 65) — a ceiling, not a standard rate. Before taking any payment, an executor (other than a trustee company) must give each interested beneficiary the information s 65D requires — the basis, method of calculation, estimated amount and right to seek Court review — as soon as reasonably practicable. An executor who does not comply is not entitled to commission or fees from the estate (s 65D(5)), and the Court may reduce excessive commission or fees (s 65A). See whether an executor can be paid.

Interstate and Overseas Issues

A Victorian grant covers property in Victoria. Assets in another state, territory or country may need a separate grant there, or the Victorian grant resealed under that jurisdiction's law. A grant made elsewhere may be resealed in Victoria (Order 5 of the 2023 Rules). Overseas assets and beneficiaries commonly add time. A foreign-resident beneficiary can also change the tax position: it is a trust-return trigger in the first three years, and passing certain assets to a foreign resident can trigger CGT event K3. Get advice early where any asset or beneficiary is outside Victoria.

Common Pitfalls

• Dealing with assets before deciding whether to act, then finding renunciation difficult.
• Letting insurance lapse on an empty house.
• Mixing estate money with personal money, or paying estate costs without receipts.
• Paying beneficiaries before debts, tax and claims are known.
• Distributing within six months of the grant without the protection of s 99A.
• Missing the date of death return or the deceased's earlier unlodged returns.
• Assuming superannuation or jointly held assets form part of the estate.
• Taking commission or fees without a valid basis or without giving the information s 65D requires.
• Buying estate property, or favouring one beneficiary, without authority or consent.
• Poor communication, which turns small delays into disputes.

Personal Liability Risks

Personal exposure usually comes from process failures: an uninsured or unprotected asset, paying beneficiaries before creditors or tax, distributing despite notice of a claim or before the s 99A conditions are met, self-dealing, selling without proper valuation, or unexplained delay. The protection is good process — advice on file, recorded reasons, sensible retentions, regular communication and, where a decision is genuinely uncertain, an application to the Court. Our executor duties guide covers liability in more depth.

Finalising the Administration

Administration is complete when the assets have been collected, liabilities paid or provided for, tax returns finalised and the residue distributed. The executor prepares final accounts and provides them to the residuary beneficiaries, obtains signed receipts (and, where appropriate, releases) for each distribution, lodges any final estate tax return, closes the estate bank account, confirms the ATO has no outstanding obligations and keeps the estate file. Tax records are generally kept for at least five years, and longer where they support the cost base of an asset still held by a beneficiary or trust. If a testamentary trust continues, the role becomes that of trustee — a separate capacity with ongoing duties. See when a deceased estate ends for tax purposes.

A Practical Executor Checklist

The sequence below suits an estate of ordinary complexity. Timing is indicative only; many estates move faster or more slowly.

Stage 1 — first weeks.

1. Obtain death certificates and locate the original will and any codicils.
2. Check whether the will may have been affected by a later will or codicil, or by a later marriage or divorce — under the Wills Act 1997 (Vic) these can revoke a will or parts of it, subject to exceptions (ss 13–14) — and get advice if so.
3. Secure the home, keys, vehicles and mail; confirm insurance.
4. Notify banks, superannuation funds, insurers, Centrelink and the ATO as appropriate.
5. List known assets and debts, and note which assets pass outside the estate.
6. Contact the beneficiaries and explain the likely process.
7. If the estate includes Victorian land, note the State Revenue Office obligations: a commencement notice within one month of the grant, the land tax concessionary period ending at the latest on the third anniversary of death, and vacant residential land tax if a home will stay empty.
8. Obtain advice on whether a grant is needed and on any early risks — insolvency, a disputed will or a likely family provision claim.

Stage 2 — obtaining authority (often the first few months).

1. Post the notice of intention to apply on RedCrest-Probate; file the application no earlier than the 15th day after posting (14 clear days).
2. Lodge the original will with the Registrar within 28 days of submitting the application.
3. Obtain date-of-death values and prepare the inventory of assets and liabilities.
4. Respond to any requisitions from the Probate Office.

Stage 3 — after the grant.

1. Open an estate account and collect bank balances and other assets.
2. Arrange transmission, transfer or sale of shares, and transmission of land; decide whether to sell or transfer.
3. Pay expenses and debts in the correct order; consider a s 33 creditors' notice.
4. Lodge the date of death return and any estate trust returns; set aside funds for tax.
5. Diarise the 6-month family provision period from the grant, and the 3-month lapse date of any notice of intention.

Stage 4 — distribution (commonly within about a year in a straightforward estate).

1. Confirm the distribution checklist above has been satisfied.
2. Prepare accounts and a distribution statement for the beneficiaries.
3. Make any interim distributions with adequate retentions, then the final distribution.
4. Obtain receipts, transfer land in specie where applicable, and record any duty position.

Stage 5 — closing.

1. Lodge final returns and confirm that no ATO liabilities remain; lodge the State Revenue Office completion notice within one month of completion if the estate held Victorian land.
2. Cancel any business registrations and close the estate account.
3. Hand over to the trustee of any testamentary trust, and retain the records.

Where to Go for Help

Parke Lawyers acts for executors, administrators and beneficiaries in Victorian estates — from obtaining probate through to tax, property transfers, family provision claims and final distribution. We work alongside the estate's accountant and other advisers.

Our principal, Jim Parke, is both a lawyer and a Chartered Accountant, which is particularly useful where the legal and tax questions in an estate overlap.

Frequently Asked Questions