In Australia, there is no specific inheritance tax. Assets that are received via an inheritance are generally tax-free, subject to some exemptions. These are that some tax may be applicable to superannuation death benefits that pass to certain people, capital gains tax (CGT) liabilities may pass on to your beneficiaries, or there may be taxes, duties or other government levies that apply to certain trusts. An estate can be structured to plan for any taxes that may apply.