From pbl.legal: Appointing an overseas executor for an estate in Australia presents significant tax disadvantages and practical challenges, including potential issues with communication, asset management, and unfamiliarity with local legal systems.

The estate may suffer adverse tax consequences if the sole executor is a non-resident, including loss of tax-free thresholds and ineligibility for capital gains tax discounts.

To mitigate these issues, appointing an Australian resident co-executor or a professional executor can enhance estate administration efficiency and compliance with Australian laws.