---
title: "Check a trustee resolution is in time to create present entitlement"
url: "https://ailawframework.com/practice/taxation/check-a-trustee-resolution-is-in-time-to-create-present-entitlement"
type: "task"
site: "AI Law Framework"
id: "A26-PE20261022-9"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Check a trustee resolution is in time to create present entitlement

> From the trust deed date and the resolution the lawyer supplies, record the date the resolution was made, the deed's deadline if it is earlier than the end of the income year, and whether a written record of any…

Canonical page: https://ailawframework.com/practice/taxation/check-a-trustee-resolution-is-in-time-to-create-present-entitlement  
Last reviewed: 2026-10-22

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

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | From the trust deed date and the resolution the lawyer supplies, record the date the resolution was made, the deed's deadline if it is earlier than the end of the income year, and whether a written record of any specific entitlement to a franked dividend or a capital gain is dated by the date the page states. Do not decide that a beneficiary is presently entitled, and do not apply the reimbursement-agreement rule. |
| What the lawyer must review | The lawyer decides whether the resolution was made by the end of the income year or by any earlier deed deadline, whether the entitlement is vested and cannot be taken away, and who is assessed if it was not. This task does not decide section 100A. |
| Written for / versions | 1 jurisdiction versions below |

## Checking plan

**Source-by-source verification**

Trace relied-on content to independent sources and check for relevant material the output has missed.

- What the AI does: From the trust deed date and the resolution the lawyer supplies, record the date the resolution was made, the deed's deadline if it is earlier than the end of the income year, and whether a written record of any specific entitlement to a franked dividend or a capital gain is dated by the date the page states. Do not decide that a beneficiary is presently entitled, and do not apply the reimbursement-agreement rule.
- What the lawyer does: The lawyer decides whether the resolution was made by the end of the income year or by any earlier deed deadline, whether the entitlement is vested and cannot be taken away, and who is assessed if it was not. This task does not decide section 100A.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.

## Checks the lawyer makes

1. The income resolution is made by 30 June, or by the earlier date the deed requires. A capital-gain appointment of trust capital is within 2 months, which the page states as 31 August.
2. A specific entitlement to a franked dividend is recorded in writing by 30 June, and a specific entitlement to a capital gain by 31 August.
3. The entitlement must be vested by 30 June and must not be capable of being taken away. Do not treat a resolution that arises only on a later adjustment as vested unless the lawyer decides that it is.

## Notes

- These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.

## Sources

- [Australian Taxation Office, Trustee resolutions](https://www.ato.gov.au/businesses-and-organisations/trusts/trust-income-losses-and-capital-gains/resolutions-checklist) (checked 2026-10-22)

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/taxation/check-a-trustee-resolution-is-in-time-to-create-present-entitlement/united-states.md) | Yellow |

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