GST Impact on Deceased Farm Rental

I’m administering the estate of a recently-deceased farmland owner who was never GST-registered. The farm was leased out for less than $30,000 per year, and the beneficiaries who will receive the land are also not GST-registered. My main concern is the GST implications that may arise because of the owner’s death and the subsequent transfer of the property.

I need a concise, authoritative memo that:

• Clarifies whether the estate must register for GST during administration even though historic rental income stayed below the compulsory threshold.
• Explains how GST rules treat the transfer of rural land from an estate to non-registered beneficiaries, including any zero-rating or going-concern provisions that could apply.
• Outlines any post-transfer obligations the beneficiaries should be aware of if they continue leasing the land.
• Highlights key time limits, elections, or notifications we should lodge to stay compliant and avoid penalties.

Please cite the relevant legislation and provide practical next steps I can follow with confidence.