In the first instance, please refer to the ATO website: Trustee resolutions | Australian Taxation Office.
The ATO makes it very clear that:
Trustees can make Resolutions.
There are numerous tax considerations to be made.
Role of accountants
Accountants are the logical and best advisors to assist Trustees with their Resolutions. Legal document providers, such as Dr. Brett Davies from Legal Consolidated in Perth, LightYear Docs, and ChangeGPS, offer Trust Distribution Resolutions for accountants to use.
Timothy Munro, CEO and Founder of Change Accountants & Advisors, is 100% comfortable preparing these documents. They are merely resolutions confirming decisions made and are not the drafting of legal advice or the giving of legal opinion.
Alternative Options
If accountants choose not to prepare these documents, we recommend using the Legal Consolidated Family Trust Distribution Statement. You can purchase Trust Distribution Resolutions from them for $178 per Trust, and they provide legal signoff and a letter to your client confirming everything.
Alternatively, use the ChangeGPS Trust Distribution Resolution advice tools and system available in Core plans to offer this service directly to your client.