Fill Out ATO TFN Application for a Deceased Estate (NAT 3236) Online
Tax file number - application for a deceased estate
Australian Taxation Office
Applies for a tax file number for a deceased estate so the executor or administrator can lodge returns for the estate.
Reviewed July 2026
How it works
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The tax file number application for a deceased estate (NAT 3236) is completed by the trustee or executor when a deceased estate needs its own TFN. After death, the estate is treated separately from the deceased person for tax purposes, and the ATO records the estate's TFN in the name of the trustee for the deceased person's estate, so the executor can lodge estate tax returns and manage the estate's obligations.
You can fill out NAT 3236 in the Universal PDF editor, complete the deceased person's and trustee's details, and download the finished PDF to sign and post with any required documents. The estate can also be registered online through the Australian Business Register or by a registered tax agent, and ATO forms are revised over time, so check ato.gov.au for the current version and options.
Why an estate needs its own TFN
From the date of death, income earned by the estate, such as interest, dividends, or rent accruing while the estate is administered, belongs to the estate rather than the deceased person. The estate lodges its own trust tax returns under its own TFN, separate from the deceased person's final individual return.
This application is only for deceased estates. Trusts that are not deceased estates, companies, partnerships, and other organisations register through the Australian Business Register or a registered tax agent instead.
Who applies
The trustee or executor of the estate. That can be an individual, several individuals, or an organisation such as a trustee company. Where the trustee is an individual who provides their own TFN, no further proof of identity is usually needed; otherwise the application must include an acceptable identity document.
The applicant can also nominate authorised contact people for the estate, including a registered tax agent, who the ATO may deal with about the registration.
How to fill out NAT 3236
The application has six sections:
- Section A: the deceased person's full name, date of death, date of birth, residency status, and TFN if known.
- Section B: the trustee or executor's details, either an individual with their TFN and date of birth, or an organisation with its TFN or ABN, ACN, or ARBN.
- Section C: the trustee or executor's street address and the postal address for service of notices.
- Section D: authorised contact people for the estate, with a tax agent's registration number where relevant.
- Section E: supporting documents if no TFN or ABN was provided, such as a certified copy of the will naming you, a notice of appointment of trustee including probate or letters of administration, or a death certificate with a letter stating you are the trustee or executor.
- Section F: the declaration, signed by the trustee, executor, or authorised officer of the trustee organisation.
Where to send it
Post the completed application and any supporting documents to Australian Taxation Office, PO Box 3373, Penrith NSW 2740, keeping a copy for the estate records. The ATO aims to decide the registration within 28 days of receiving all necessary information.
Certified copies only: original documents should not be mailed, copies must be certified by an authorised certifier such as a solicitor, doctor, or Justice of the Peace, and copies certified by a registered tax agent, friend, or family member are not accepted.
Frequently asked questions
Because the estate is a separate taxpayer from the date of death. Income the estate earns during administration is reported in estate trust returns lodged under the estate's own TFN, while the deceased person's final individual return covers income up to the date of death.
Yes. A TFN for a deceased estate can be registered online through the Australian Business Register at abr.gov.au or arranged by a registered tax agent. The paper form suits executors who prefer to lodge by mail.
If you did not provide the trustee's or executor's TFN, or an organisation's ABN, ACN, or ARBN, attach one certified document proving your role: the will naming you, a notice of appointment including probate or letters of administration, or a death certificate with a letter stating you are the trustee or executor.
Authorised certifiers include barristers, solicitors, doctors, judges, Justices of the Peace, police officers, sheriff's officers, ministers of religion authorised to celebrate marriage, and bank officers with at least five years of service. Certification by a registered tax agent, friend, or family member is not accepted.
The ATO aims to provide a decision within 28 days of receiving all the necessary information. Incomplete applications take longer, so check the supporting document requirements before mailing.
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