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PCG 2018/4—Income tax—liability of a legal personal representative of a deceased person

The Law Council of Australia provided a submission to the Australian Taxation Office (ATO) in relation to the ATO’s consultation regarding Practical Compliance Guideline ‘PCG 2018/4—Income tax—liability of a legal personal representative of a deceased person’ (PCG 2018/4). 

The Law Council reiterates1 that PCG 2018/4 is a positive measure to assist an executor or administrator of a deceased person’s estate (a legal personal representative (LPR) perform in good faith their obligations in relation to addressing the tax liabilities of a deceased person, without exposing themselves to personal liability.

The Law Council has made several suggestions below as to how PCG 2018/4 could be improved and expanded to assist a greater number of LPRs perform this function. Most significantly, it suggests:

Read the full submission below.


1 Law Council of Australia, ‘Death and Taxes – Investigation into ATO Systems and Processes for Dealing with Deceased Estates’ (18 December 2019) https://lawcouncil.au/publicassets/e27e311f-4f9e-ea11-9434-005056be13b5/3724%20-%20IGTO%20death%20and%20taxes.pdf [24].

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