Is there inheritance tax in Australia, and what tax does a deceased estate actually pay?

Australia doesn't have any direct death and inheritance taxes. Beneficiaries generally do not pay tax on the cash or property that they receive. However, the estate itself has tax obligations. The executor must lodge a final individual tax return for the deceased and if there are any income or capital gains tax liabilities arising throughout the administration of the estate, estate tax returns may need to be lodged. If assets are passed from a deceased to a beneficiary, that beneficiary may incur a capital gains tax liability when they later dispose of that asset. In relation to superannuation death benefits, if those funds pass to a non-tax dependent, death benefits tax may be payable and will vary depending on whether the death benefit is paid directly to the beneficiary or paid to the legal personal representative. If superannuation passes directly to a beneficiary, there may also be other consequences for other government payments, including family tax benefit and child care subsidy.