---
title: "Trustee resolution and checklist on the vesting of a discretionary trust"
url: "https://ailawframework.com/precedents/trusts-and-estate-planning/trustee-resolution-on-vesting-of-discretionary-trust"
type: "precedent"
site: "AI Law Framework"
id: "a19-trustee-resolution-on-vesting-of-discretionary-trust"
area_id: "A19"
kind: "other"
ai_level: "yellow"
version: 1
task_ids: ["A19-T20261018-32"]
law_stated_as_at: "2026-10-18"
---

# Trustee resolution and checklist on the vesting of a discretionary trust

> A trustee resolution recording that a discretionary trust has vested or will vest on its vesting date, who takes the trust property under the deed's vesting clause, what the trustee will do, and a checklist covering…

Canonical page: https://ailawframework.com/precedents/trusts-and-estate-planning/trustee-resolution-on-vesting-of-discretionary-trust  
Law stated as at: 2026-10-18

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

A trustee resolution recording that a discretionary trust has vested or will vest on its vesting date, who takes the trust property under the deed's vesting clause, what the trustee will do, and a checklist covering the deed, the ATO's views on vesting, and records.

## 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: 2026-10-18
- Status: Maintained. Checked on 2026-10-18 against the 2 authorities it cites, for Australia.

## When to use it

Use when a discretionary trust is approaching its vesting date or vesting event under the deed, or when it is discovered that the vesting date has passed. Check first whether the deed permits the vesting date to be extended before it arrives; after vesting it is too late to change it.

## Used for these tasks

- [Advise on and document the vesting of a discretionary trust](https://ailawframework.com/practice/trusts-and-estate-planning.md#A19-T20261018-32)

## How AI may be used

AI may extract the vesting date, vesting clause, default beneficiaries and any extension power from the deed and variations and fill the resolution and checklist; a lawyer decides when the trust vests, who takes, and the trust law and tax consequences.

**AI may:**

- Extract the vesting date or event, the vesting clause, default takers and any power to change the vesting date from the deed and every variation
- Calculate the date from the deed's definition and flag any uncertainty
- List the trust assets and the records that will need updating

**AI must not:**

- Must not decide that the vesting date has or has not passed where the deed or a variation is unclear
- Must not recommend extending the vesting date or exercising any power to do so
- Must not calculate tax consequences of vesting for any beneficiary

**The lawyer checks:**

- Vesting date or event confirmed from the deed as validly varied, and whether it has already occurred
- Any extension power, its limits and the perpetuity period checked before the date, and whether a court application is needed
- Who takes on vesting, in what shares, and whether the trust continues as a fixed trust or must be wound up
- Tax consequences considered against the ATO's views in TR 2018/6, and beneficiaries advised to get their own advice

## Authorities

- [Australian Taxation Office, Trust vesting (what vesting means; vesting does not always end the trust; extension only by a valid power or the Supreme Court before vesting; continuing to administer the trust as before does not extend the vesting date; TR 2018/6)](https://www.ato.gov.au/businesses-and-organisations/trusts/trusts-trustees-and-beneficiaries/trust-vesting)
- [ATO, Taxation Determination TD 2012/21 (extending a vesting date under a valid power: example at paras 10B to 10E)](https://www.ato.gov.au/law/view/document?docid=TXD/TD201221/NAT/ATO/00001)

## 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-resolution-on-vesting-of-discretionary-trust 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.*