---
title: "Build a shareholder-loan and trust-distribution issues table"
url: "https://ailawframework.com/practice/taxation/build-a-shareholder-loan-and-trust-distribution-issues-table"
type: "task"
site: "AI Law Framework"
id: "A26-T1-R11"
practice_area: "Taxation"
tier: "red"
lawyer_review: "required"
last_reviewed: "2026-09-23"
---

# Build a shareholder-loan and trust-distribution issues table

> From the accounts, minutes and loan documents, list payments, loans, unpaid entitlements and related-party dealings with a candidate tax issue on each row.

Canonical page: https://ailawframework.com/practice/taxation/build-a-shareholder-loan-and-trust-distribution-issues-table  
Last reviewed: 2026-09-23

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | From the accounts, minutes and loan documents, list payments, loans, unpaid entitlements and related-party dealings with a candidate tax issue on each row. |
| What the lawyer must review | Apply the current deemed-dividend, trust and anti-avoidance rules Do not rely on neighbouring-country case law |
| Written for / versions | 1 jurisdiction versions below |

## Checking plan

**Lawyer review required**

- What the AI does: From the accounts, minutes and loan documents, list payments, loans, unpaid entitlements and related-party dealings with a candidate tax issue on each row.

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [Commonwealth](https://ailawframework.com/practice/taxation/build-a-shareholder-loan-and-trust-distribution-issues-table/commonwealth.md) | Red |

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*