A trust distribution resolution is a formal decision made by the trustee of a discretionary trust resolving to distribute the trust's income to specific beneficiaries for a particular income year. Under Australian tax law, a beneficiary of a discretionary trust must have a present entitlement to trust income on or before the last day of the income year (30 June) for that income to be taxed in their hands rather than at the trustee tax rate. If no valid resolution is made by 30 June, the entire trust income is taxed at the highest marginal rate (45% plus Medicare Levy) as trustee income. ChangeGPS Trust Distribution helps accountants prepare compliant resolutions efficiently before the year-end deadline.