Other · Trusts & Estate Planning
Trustee distribution resolution with section 100A risk notes
Pre-30 June resolution pack for a discretionary trust: deed checks, a corporate-trustee resolution appointing and streaming income, an individual-trustee variant, and a section 100A risk note for the lawyer's file.
- Kind
- Other. A precedent that fits none of the other kinds.
- Where it applies
- Australia
- AI use
- Yellow AI can help in set ways. A lawyer checks specific points before use.
- Law stated as at
- 17 October 2026
- Status
- Maintained. Checked on 17 October 2026 against the 7 authorities it cites, for Australia.
- Version
- 1
- Source
- Written for this library
When to use it
Use each year before 30 June (or any earlier date the deed sets) when a trustee appoints income or streams capital gains or franked distributions. Do not use it to decide who should receive distributions or to give the section 100A opinion: those are the lawyer's and tax adviser's calls.
How AI may be used
AI may draft the resolution from a distribution plan the lawyer or accountant has settled, and assemble the deed checks. It must not decide distributions or assess section 100A risk; that analysis is lawyer-led.
AI may
- Draft the resolution wording from an approved distribution plan, using percentages that total 100 per cent
- Extract the deed's resolution deadline, income definition, beneficiary class and signing requirements into the Part A checklist, with clause references
- List payments, loans and gifts linked to each entitlement from the records provided, for the lawyer to assess
AI must not
- Must not recommend who receives income or in what proportions
- Must not classify an arrangement into a PCG 2022/2 zone or state that section 100A does not apply
- Must not date a resolution or describe it as made before 30 June unless the signed record shows that
The lawyer checks
- Each appointee is within the beneficiary class and the family group if an election is in force
- The resolution is made and recorded by the deed's deadline and by 30 June
- Streaming records meet the ITAA 1997 timing rules (franked distributions by 30 June, capital gains by 31 August)
- The section 100A risk note is completed and signed off by the responsible lawyer or tax adviser
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Official form
Open the official form. Always use the current version from the issuer.
Read the full text
The full text is for signed-in accounts. It is free. When you sign in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
More in Trusts & Estate Planning
- Discretionary (family) trust deed
- Family trust election, revocation or variation (ATO approved form): completion guide
- Deed of variation of trust deed (with resettlement analysis worksheet)
- Testamentary discretionary trust clauses for a will
- Checklist: AI-assisted review of existing trust deeds and variations
All precedents for Trusts & Estate Planning · Tasks and AI use in this area