---
title: "Trustee distribution resolution with section 100A risk notes"
url: "https://ailawframework.com/precedents/trusts-and-estate-planning/trustee-distribution-resolution"
type: "precedent"
site: "AI Law Framework"
id: "a19-trustee-distribution-resolution"
area_id: "A19"
kind: "other"
ai_level: "yellow"
version: 1
law_stated_as_at: "2026-10-17"
---

# 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.

Canonical page: https://ailawframework.com/precedents/trusts-and-estate-planning/trustee-distribution-resolution  
Law stated as at: 2026-10-17

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

## Key facts

- Kind: Other. A precedent that fits none of the other kinds.
- Practice area: [Trusts & Estate Planning](https://ailawframework.com/precedents/trusts-and-estate-planning.md)
- Jurisdictions: Australia
- AI level: Yellow. AI can help in set ways. A lawyer checks specific points before use.
- Law stated as at: 2026-10-17
- Status: Maintained. Checked on 2026-10-17 against the 7 authorities it cites, for Australia.

## 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

## Authorities

- [Income Tax Assessment Act 1936 (Cth) ss 97, 99A and 100A](https://www.legislation.gov.au/C1936A00027/latest/text)
- [Income Tax Assessment Act 1997 (Cth) Subdiv 115-C and Subdiv 207-B](https://www.legislation.gov.au/C2004A05138/latest/text)
- [Commissioner of Taxation v Bamford 2010 HCA 10](https://www.ato.gov.au/law/view/document?docid=LIT/ICD/S310/2009/00001)
- [Commissioner of Taxation v Bendel 2026 HCA 18 (ATO decision impact statement)](https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/M47/2025/00001)
- [Taxation Ruling TR 2022/4 Income tax: section 100A reimbursement agreements (under review)](https://www.ato.gov.au/law/view/view.htm?docid=%22TXR%2FTR20224%2FNAT%2FATO%2F00001%22)
- [Practical Compliance Guideline PCG 2022/2 Section 100A reimbursement agreements: ATO compliance approach (under review)](https://www.ato.gov.au/law/view/view.htm?docid=%22COG%2FPCG20222%2FNAT%2FATO%2F00001%22)
- [Australian Taxation Office, Trustee resolutions checklist](https://www.ato.gov.au/businesses-and-organisations/trusts/trust-income-losses-and-capital-gains/resolutions-checklist)

## Official form

[Official form](https://www.ato.gov.au/businesses-and-organisations/trusts/trust-income-losses-and-capital-gains/resolutions-checklist)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/trusts-and-estate-planning/trustee-distribution-resolution and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

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