Appointing an Executor of Your Will: Can They Live Outside Queensland?

Appointing an executor who lives outside Queensland is legally possible, but it comes with unique considerations that require careful planning.

A common question is whether an executor must strictly live in Queensland. The answer is no—under Queensland law, you may appoint someone who lives interstate or even overseas.

That said, choosing an executor who resides elsewhere can create extra responsibilities and practical challenges. If your most trusted family member or friend lives outside Queensland, they can still act, but it’s important to understand the potential hurdles and the strategies available to make the process easier.

This guide outlines the key legal requirements, common issues, and practical solutions for appointing an executor who lives interstate or overseas.

Challenges for Executors Living Outside Queensland

1. Legal and Administrative Requirements

Probate—the process of proving a Will in court—can be more complex for executors who live interstate or overseas. While much can now be managed online, there are still situations where:

• Court appearances may be required.
• Certain legal documents must be signed with witnesses who meet Australian requirements.
• Overseas signatures may need notarisation or apostille certification.

Executors may also be asked to provide extra documents, such as proof of identity and sworn statements confirming they are capable of carrying out their duties from abroad.

2. Financial and Banking Barriers

Australian banks often impose strict conditions on executors who are not residents. Common issues include:

• Difficulty accessing estate accounts without appearing in person.
• Problems opening an executor’s bank account in Australia.
• Banks insisting on an Australian address for correspondence.

If your executor banks in another country, currency conversion and international transfers can add delays and reduce the estate’s value due to exchange rate fluctuations.

3. Communication and Time Zones

Administering an estate requires frequent communication with lawyers, accountants, beneficiaries, and government agencies. Time zone differences can slow everything down.

Tasks that a local executor might resolve in a day can take weeks for someone overseas. Delays often occur with:

• urgent document signing,
• court filing deadlines, and
• responding to time-sensitive enquiries from service providers.

Tax Obligations for the Non-Resident Executor

Executors must manage all tax matters for both the deceased and the estate, including:

• applying for the estate’s Tax File Number (TFN),
• lodging the deceased’s final return, and
• filing estate tax returns until administration is finished.

For an executor overseas, these tasks are more complex and usually require professional assistance in Australia.

Capital Gains Tax (CGT) Issues

If the estate includes property or other taxable assets, the executor must handle capital gains tax correctly. This can involve:

• obtaining asset valuations,
• understanding reporting rules, and
• ensuring sales are declared properly to the ATO.

Tax Consequences

If probate is granted to a non-resident executor, the estate may be classed as a non-resident trust. This can mean:

• Tax-free threshold not available – Resident estates can claim the $18,200 tax-free threshold for up to three years. Non-resident estates cannot, so more income becomes taxable.
• Increased taxation– Ongoing income, such as rent or dividends, is taxed at non-resident rates.
• CGT disadvantages – Non-resident estates may lose the 50% capital gains discount and the main residence exemption on property sales.
• Property withholding tax – Selling Australian property usually triggers a 15% withholding payment to the ATO, which can reduce cash flow and delay distributions.

For executors living overseas, this often means extra costs, longer delays, and higher risks of mistakes.

What Can I Do Then?

While the challenges are real, these are not insurmountable. With planning and professional support, families can successfully appoint executors who live outside Queensland.

1. Local Legal Support

Appointing an experienced Estate Planning Lawyer in Queensland like ours is critical. A lawyer can:

• prepare probate applications under the Uniform Civil Procedure Rules 1999,
• deal with the Supreme Court on the executor’s behalf, and
• ensure the estate complies with Queensland law.

In some cases, appointing a co-executor who lives locally—such as a solicitor or trusted family member—helps balance your non-resident executor’s involvement with on-the-ground support.

2. Use of Technology

Technology has made remote estate administration more manageable. Tools include:

• video conferencing for meetings and some court appearances,
• secure e-signing platforms for documents, and
• online banking to manage estate funds.

While these solutions help, some tasks still require a physical presence, such as property inspections or handing over original documents.

3. Alternative Appointment Strategies

If you want a loved one overseas to be involved but also need local oversight, consider:

• Joint executors – one local and one overseas, sharing duties.
• Substitute executors – a local backup if your overseas executor cannot act.
• Corporate executors – professional trustee companies who can work alongside family members.

Executors as Trustees

Once probate is granted, executors hold and manage the estate as trustees. Under Section 52 of the Trusts Act 1973 (Qld), executors have the same duties as trustees, including:

• acting in the best interests of beneficiaries,
• avoiding conflicts of interest, and
• administering the estate with care and diligence.

These obligations apply equally whether the executor is local or living abroad.

Deciding Whether to Appoint a Non-Resident Executor

Before making your decision, consider the following:

• Complexity of your estate: Simple estates with few assets may suit a non-resident executor more than complex estates involving property, businesses, or multiple beneficiaries.
• Practical skills and availability: The most trustworthy person may not be the most practical choice. Executors need time, financial knowledge, and willingness to deal with local professionals.
• Costs involved: Non-resident executors may require more legal and accounting support, which increases costs for the estate.
• Family circumstances: Sometimes, appointing a child or sibling who lives overseas ensures fairness among family members, even if it adds complexity.

Whatever you decide, providing detailed instructions in your Will and introducing your executor to your solicitor can make the process far easier after your passing.

We’re Here to Help

Yes, you can appoint someone who lives interstate or overseas as the executor of your Queensland will. While the law allows it, the role can be more complex for someone managing an estate from outside Queensland.

The key is preparation. With clear instructions and the right legal support, an executor living elsewhere can still carry out their duties effectively.

At ROC Legal, we regularly help Queensland clients plan when appointing executors, whether local or overseas. Our estate planning team can explain the process, highlight potential challenges, and structure your will so that your chosen executor is set up for success.

If you’re considering appointing an executor who lives outside Queensland, get in touch with one of our experienced Estate Planning Lawyers in Brisbane or on the Gold Coast today. And if you need guidance with administering an estate, our dedicated Estate Administration Lawyers are here to help.