An executor is the person named in a will to carry out the wishes of the testator after they have died. The basic duties of an executor are to collect the assets of the deceased, pay any debts owed, and distribute the estate to the beneficiaries under the will. How this is done depends on the terms of the will and the nature of the estate. An executor's duties do not come into effect until the testator has died.

Any adult with legal capacity may be an executor. A testator may appoint a relative, a trusted friend or a professional. An executor may also be a beneficiary under the will.

More than one executor may be appointed under a will. They may be appointed to work together or a testator may choose to appoint a back-up to act if their preferred executor is unable or unwilling to act or dies before the testator.

Professional executors will usually charge a fee for their services which will be paid out of the estate. Non-professional executors such as relatives or friends may seek help from professional services to administer the estate, such as financial advisors, accountants, and lawyers. These fees will be paid out of the estate.

Being an executor may involve any of the following:

From the deceased's estate the executor must pay, in the following order:

This priority of payment is also followed when a person dies leaving more debts than assets.

Specific items left to beneficiaries are given to them, and in the case of items such as personal belongings, this may be done soon after the death of the deceased. However, if the deceased left gifts of money, the deceased's assets may have to be sold (realised) to obtain the money for distribution.

The selling of assets must be performed with diligence; in other words, as soon as practicable. However, it can often take a year or more to distribute an estate. Unnecessary delay can have unintended and unexpected consequences, such as additional tax implications, and may cause or result in loss to the estate. If an executor does not act diligently, the beneficiaries may complain to the court. This is the only right of a beneficiary before distribution, as the beneficiary does not own the property until the executor distributes the estate.

The Australian Death Notification Service notifies participating organisations (including certain banks, utilities providers and superannuation companies) that someone has died. It is a free federal government initiative to help people get in touch with multiple organisations using a single online notification. Before using the service, the death needs to have been registered with the Registrar of Births, Deaths and Marriages (Consumer and Business Services). The service only works where the certificate matches the details provided to the record.

A person who has been named as an executor may also wish to read the Public Trustee's online resource I've been named as executor – where do I start?.