The tax office admits it does not know where the payments to dead people ultimately finish up.
“It is the role of the executor in administering the proceeds of the deceased estate to determine how the tax bonus payment will be distributed to beneficiaries,” the ATO said.
More than $11 million was spent on “marketing” the stimulus package.
About $8 billion has been paid to 8.7 million people so far.
The government is also sending about $25 million in payments to people living overseas, with non-Australians who have worked in the country for at least six months receiving the funds.
New Zealand and British economies will benefit the most, with 40 per cent of the overseas payments going to expatriates in those countries.
A total of 7305 people will receive the payment to an overseas address and 18,000 will receive the payment via their bank account.
The tax office was unable to determine how many prisoners had received the payment.