This article walks you through the complete Trust Distribution workflow in ChangeGPS — from entering trust and beneficiary details through to signing and delivering the completed resolution. The module uses a four-step wizard covering resolution setup, distribution configuration, document content, and preview.
Before you begin
Before starting a trust distribution resolution, have the following ready:
The trust name, ABN, and trustee details (individual or corporate trustee)
The income year for the resolution (typically ending 30 June)
The names and contact details of all beneficiaries
Directors' names and details (if the trustee is a company)
The proposed distribution amounts per beneficiary — in dollars, percentages, or descriptive text
Whether the distribution is streaming or non-streaming
Whether the trust has any attached franking credits to distribute
Important: Run a Section 100A risk assessment before finalising the distribution amounts. Distributions that trigger Section 100A anti-avoidance provisions should be restructured before the resolution is signed.
Step-by-step guide
Step 1 — Resolution Info
Navigate to the Trust Distribution app. Please go to Access > Apps > ChangeGPS Trust Distribution. Select + New Resolution.
Select Import from Client List to search for the trust, or enter the trust details manually.
Enter the Trust Name, Franking Rate, Income Year and Trust Powers Clause.
Select the Trustee Type — Corporate or Individual.
Enter the Trustee name and details. If the trustee is a company, add the Director/s who will sign the resolution.
In the Beneficiaries table, select Add Beneficiary and enter each beneficiary's name, address and email address.
Use the drag-and-drop handles (⠿) to reorder beneficiaries — this controls their order in the generated resolution document.
Select Next to proceed to Step 2.
Step 2 — Distribution Config
Fill in the Trust Deed References.
Select the Franking Credit Rate.
Select Distribution Details:
Non-Streaming — Income is distributed as a pool without identifying specific income types to specific beneficiaries.
Streaming — Specific classes of income (for example, capital gains or foreign income) are streamed to specific beneficiaries. If streaming, you can optionally include streaming declarations in the resolution document.
For each beneficiary, enter their distribution amount. Toggle the input type using the type selector:
$ (Dollar) — Enter a fixed dollar amount
% (Percentage) — Enter a percentage of the trust's distributable income
T (Text) — Enter a descriptive allocation (for example, "the balance of income" or "nil")
If the trust has franking credits attached to distributions, enter the Franking Credit amount or percentage for the relevant beneficiaries. Franking credits are calculated and shown per beneficiary automatically.
Review the Distribution Summary — the total distributions should equal the trust's distributable income.
Select Next to proceed to Step 3.
Example: If the trust has $100,000 of distributable income, you might distribute $40,000 (40%) to Beneficiary A, $40,000 (40%) to Beneficiary B, and "the balance" as a text allocation to Beneficiary C as trustee discretion. ChangeGPS handles all three input types in the same distribution.
Step 3 — Content
Review the pre-populated resolution document in the rich text editor. The content is generated from the trust and distribution data entered in Steps 1 and 2.
Edit the resolution wording directly in the editor — add paragraphs, adjust headings, or include additional recitals as needed.
Template tags (
{{trustName}},{{year}},{{clientName}},{{senderName}}) resolve automatically to real data when the document is generated. Use them in the editor to keep the document dynamic.In the Document Settings panel, configure the document formatting options and signatory details.
To save the current content as a reusable template for future distributions, use Template Management → Save as Template.
To load a previously saved template, select Load Template.
To email the resolution directly from this step, enter the recipient address and use the email sending function.
Select Next to proceed to Step 4.
Step 4 — Review & Send
Review the completed resolution in the PDF preview panel.
The Signing Status Badge shows the current FuseSign status if the resolution has been sent for signing (Pending / Partially Signed / Completed).
Use the actions sidebar to deliver the resolution:
Export PDF — Download as a PDF
Export Word — Download as a Word document (.docx)
Add Pages — Merge additional documents (for example, a covering letter) into the package using the Collate widget
Send for Signing — Send via FuseSign for digital signature by the trustee and directors
Send Email — Email the resolution directly to the client
Tips and best practices
Prepare the resolution before 30 June. The trustee's resolution to distribute trust income must be made on or before the last day of the income year (30 June for most trusts). Leaving it until after year-end exposes the trust to a Section 100A risk and may mean all income is taxed at the top marginal rate.
Run a Section 100A assessment first. Before entering distribution amounts in Step 2, run the Section 100A module to confirm the proposed distribution approach is in the GREEN zone under PCG 2022/2.
Use percentage inputs for flexible distributions. If you do not know the final dollar figure yet (because the trust's income calculation is not finalised), use percentage inputs so the amounts update automatically when the income figure is confirmed.
Save a template after the first year. Once you have prepared the resolution for a trust, save the content as a template in Step 3. Next year, load the template and update the year and amounts — the resolution structure and wording are retained.
Use FuseSign to get trustees to sign remotely. Many trustees are not in the office at year-end. Sending the resolution via FuseSign allows them to sign digitally from anywhere, avoiding delays waiting for physical signatures.
Common issues
The distribution amounts do not add up to the trust's total distributable income. If you are using dollar amounts, the total must equal the trust's distributable income. If there is a shortfall or surplus, use the T (Text) input type for one beneficiary (for example, "the balance of income") to capture any residual amount. This is common practice when the exact income figure is not yet known at the time the resolution is prepared.
The streaming mode declarations are not appearing in the resolution document. To include streaming declarations, ensure the Streaming mode is selected in Step 2 and the Include Streaming Declarations checkbox in the document settings (Step 3) is ticked. Streaming declarations are optional — they only appear in the document when explicitly enabled.
The Send for Signing button is not appearing. FuseSign must be connected in Admin Settings → Integrations before the digital signing option is available. If FuseSign is connected but the button is not appearing, check that at least one beneficiary in Step 1 has an email address entered — FuseSign requires an email address to send the signing request.
Need help?
If you are stuck or have questions about a specific trust distribution scenario, reach out through the chat widget or contact your account manager.