Trust Distribution Resolution (Discretionary Trust Year-End Document)
Last updated · Reviewed by the Claim Done team · Not legal advice
A trust distribution resolution is the formal document by which the trustee of a discretionary (family) trust resolves how to distribute the trust's income for a financial year. Under Australian Taxation Office (ATO) requirements, the resolution must be made by 30 June (or earlier if the trust deed requires) to be effective for tax purposes — otherwise the income may default to the trustee at penalty rates.
Why this document matters
Late or missing trust distribution resolutions are one of the most common ATO compliance failures for family-trust SMEs. The cost of getting it wrong can be tens of thousands in extra tax.
How Claim Done can help
Trust distribution resolutions are a specialist accounting/tax document — they need to be drafted in line with your specific trust deed and the ATO’s annual ruling. The resolution is the trustee’s own decision under the trust deed, so beneficiaries cannot fix it by agreement among themselves. Claim Done does not draft trust distribution resolutions.
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