Minor inheriting more than threshold and tax returns

[Confused again]

Hello, I am just wondering what happens when a child who is a minor inherits an amount of money greater than the tax threshold for the bracket they are inheriting under.

In this case they are inheriting from a grandparent. I understand that tax will be payable on the difference of the two amounts, but how does a minor make these tax returns?

Thanks

 

[T McGibney]

By submitting an IT38 CAT return as normal.