If you’ve recently lost a loved one, tax paperwork is likely the last thing you want to face. Yet for many Australians, Form 1310 plays a crucial role in finalising a deceased person’s tax affairs. With 2025 bringing key changes to tax administration, understanding when and how to use this form has never been more important.
What Is Form 1310 and Who Needs It?
Form 1310 is a declaration form used to notify the Australian Taxation Office (ATO) of a taxpayer’s death and to request the release of their tax refund to an appropriate party. Typically, it’s completed by the executor, administrator, or next of kin when the deceased is due a tax refund, but no formal grant of probate or letters of administration has been issued. It helps the ATO confirm who is legally entitled to receive the refund.
- Executor or Administrator: If a will exists and an executor has been appointed, they usually handle the form.
- Next of Kin: In cases where there is no will, or no formal estate administration, the next of kin may be required to complete Form 1310.
- Legal Representatives: Sometimes, lawyers or accountants acting for the estate will lodge the form on behalf of the family.
What’s Changed for 2025?
In recent years, the ATO has digitised many of its forms and processes, and Form 1310 is no exception. As of July 2025, Australians can now lodge Form 1310 electronically via the ATO’s MyGov portal, streamlining the process and reducing paperwork delays. Key updates include:
- Digital Lodgement: The online process requires secure identity verification, ensuring only authorised individuals can claim a deceased’s refund.
- Faster Processing: Electronic submissions are now processed within 14 days, compared to several weeks for paper forms.
- Support for Complex Estates: The ATO has introduced new guidance for estates with multiple beneficiaries, helping families avoid disputes or delays.
It’s worth noting that, while Form 1310 is still accepted in paper format, digital is now the ATO’s preferred method. This shift is part of a broader 2025 government policy to digitise estate administration and reduce the administrative burden on grieving families.
Step-by-Step: How to Complete Form 1310 in 2025
Completing Form 1310 may seem daunting, but the process has become more user-friendly. Here’s what you’ll need to do:
- Gather Documentation: You’ll need the deceased’s tax file number, death certificate, your own identification, and proof of relationship (such as a birth or marriage certificate).
- Access the Form: Log in to your MyGov account, link it to the ATO, and search for ‘Form 1310 – Refund of Deceased Person’s Tax’.
- Complete the Details: Enter the deceased’s details, explain your relationship, and specify whether you’re the executor, administrator, or next of kin.
- Attach Documents: Upload digital copies of the required documentation.
- Submit and Track: Once submitted, you’ll receive a tracking reference. The ATO will contact you if further information is required.
If the refund is substantial, or if there are competing claims (for example, multiple children), the ATO may request further evidence or involvement from the courts. It’s important to be thorough and accurate in your submission to avoid unnecessary delays.
Practical Example: A Real-World Scenario
Imagine Jane, whose father passed away in 2024. Her father left a small estate with no formal will. Jane discovers he is due a $1,800 tax refund for the 2023–24 year. Without a grant of probate, Jane uses Form 1310 to request the refund. By following the ATO’s new online process, she provides her ID, her father’s death certificate, and evidence of her relationship. Within two weeks, the ATO processes the refund, depositing it into Jane’s nominated bank account.
Key Tips for Navigating Form 1310 in 2025
- Use the ATO’s digital lodgement for faster processing.
- Double-check all documentation before submitting.
- If the estate is complex, consider seeking professional advice before lodging.
- Keep records of all correspondence with the ATO.
- Be aware of potential tax obligations on any funds received from the estate.
