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No. Australia abolished all death duties and inheritance taxes in 1979 (with Queensland being the last state to abolish them). There is no federal or state inheritance tax in Australia. However, this does not mean estates pass to beneficiaries completely tax-free — two significant taxes can apply: (1) Capital Gains Tax when inherited assets are eventually sold, and (2) Superannuation death benefits tax when super is paid to non-tax-dependent beneficiaries (e.g. adult children who are financially independent).

Not immediately. When you inherit property, CGT is deferred until you sell the asset. The cost base you use depends on when the deceased acquired it: (1) If acquired after 20 September 1985 (post-CGT): you inherit the deceased's original cost base, and CGT applies when you sell based on that cost base. (2) If acquired before 20 September 1985 (pre-CGT asset): no CGT applies. (3) If the property was the deceased's main residence and you sell it within 2 years of their death: the main residence exemption generally applies (check with your adviser). Once you inherit, if you hold the property for more than 12 months before selling, you're eligible for the 50% CGT discount.

Super does not automatically form part of a deceased estate — it is paid at the trustee's discretion to nominated beneficiaries. Tax treatment depends on the beneficiary's relationship: Spouse, de facto partner, or a financially dependent child: 0% tax (completely tax-free). Non-tax-dependent adult child: the 'taxable component' is taxed at 15% + 2% Medicare levy (17% total). The taxable component is typically 80–90% of the balance for most accumulation-phase accounts funded by employer contributions. The remaining tax-free component (personal after-tax contributions) is always paid tax-free. To minimise this tax, many advisers recommend binding death benefit nominations to a spouse or re-contribution strategies to increase the tax-free component in the years before retirement.

A binding death benefit nomination (BDBN) is a legal instruction to your super fund specifying who should receive your super balance when you die. Without a BDBN, the trustee has discretion over who receives the super — it may or may not align with your wishes. With a BDBN, the fund must follow your instructions (subject to the fund's rules and legal constraints). You can nominate a spouse, dependants, or your legal estate. BDBNs typically lapse every 3 years unless your fund offers a non-lapsing BDBN. Keeping this up to date is one of the most important and most overlooked estate planning steps in Australia.

Yes — dying without a will (dying 'intestate') in Australia means your estate is distributed according to rigid state-legislated formulas that may not reflect your wishes. For example, your de facto partner may receive a smaller share than you'd intend, or assets may be distributed in ways that trigger unnecessary tax. A valid will lets you control who receives what, appoint an executor, and make specific bequests. Wills should be reviewed after major life events: marriage (which automatically revokes a previous will in most states), divorce, having children, or significant changes in assets.