Trust Distribution is a ChangeGPS module that automates the creation of compliant trust distribution resolutions for Australian family and discretionary trusts. The module guides you through a four-step process covering trust and beneficiary setup, distribution amount configuration, resolution document editing, and final preview with digital signing via FuseSign. It replaces the manual process of preparing distribution resolutions in Word with a structured, error-reducing workflow.
Trust Distribution is available in Australia.
What Trust Distribution does
Trust Distribution generates a legally sound distribution resolution for a discretionary trust, covering all beneficiaries and their allocated distribution amounts in the one document.
The module supports both streaming and non-streaming distribution modes, with streaming declarations available as an optional inclusion in the resolution.
Distribution amounts can be entered in dollars, as a percentage of trust income, or as a descriptive text amount — with franking credits calculated automatically.
The rich text editor in Step 3 allows you to customise the resolution wording with template tags that automatically populate the trust name, income year, and client details.
The completed resolution can be sent for digital signature via FuseSign directly from within the module, with signing status tracked per beneficiary.
Completed resolutions can be exported as PDF or Word and emailed directly to the client.
Who should use Trust Distribution
Trust Distribution is designed for accountants and tax advisors who prepare annual distribution resolutions for discretionary trust clients. It is relevant for any trust where the trustee must formally resolve to distribute income to beneficiaries before 30 June each year.
Key features
Four-step wizard — Trust and beneficiary setup, distribution configuration, resolution document editing, and preview with export and signing.
Streaming and non-streaming modes — Configure the distribution as either a streaming distribution (where different classes of income flow through to specific beneficiaries) or a non-streaming distribution (where income is allocated as a pool). Streaming declarations can be optionally included in the resolution document.
Three distribution input types — Enter amounts as dollars ($), as a percentage (%) of trust income, or as descriptive text (T) for flexible income year allocations.
Franking credit calculations — Franking credits are automatically calculated and attributed to each beneficiary based on their distribution amount.
Drag-and-drop beneficiary reordering — Reorder beneficiaries on the resolution with drag handles, controlling how they appear in the generated document.
Rich text resolution editor — A Tiptap-powered rich text editor for the resolution body, with template tags (
{{trustName}},{{year}},{{clientName}}) that resolve to real data when the document is generated.Template management — Save and reuse resolution templates for trusts you prepare distributions for annually.
FuseSign integration — Send the completed resolution for digital signature with signing status tracked per signer.
Client import — Import trust and beneficiary details.
Collate integration — Merge additional documents into the resolution package before downloading.
How Trust Distribution fits into ChangeGPS
Tax Plan — Trust distribution decisions inform the Tax Plan for beneficiaries. The amounts distributed to each beneficiary affect their individual tax position. Run the Trust Distribution before finalising the Tax Plan to ensure the distributions are reflected correctly.
Section 100A — Before preparing the formal resolution, run a Section 100A risk assessment to confirm the distributions do not trigger anti-avoidance provisions. The risk zone from Section 100A should inform the distribution approach before the resolution is signed.
Division 7A — Where an unpaid present entitlement (UPE) arises from a trust distribution to a related private company, the Division 7A module handles the documentation for placing the UPE on complying loan terms.
Client Import — Trust and beneficiary details can be imported to pre-fill Step 1.
Getting started
Navigate to Trust Distribution from the ChangeGPS dashboard and select New Resolution.
In Step 1 — Resolution Info, enter the trust details and add all beneficiaries.
In Step 2 — Distribution Config, enter the distribution amount for each beneficiary and select the distribution mode.
In Step 3 — Content, review and customise the resolution document wording.
In Step 4 — Preview, review the completed resolution, send for signing via FuseSign, or export and deliver the documents.
Need help?
If you have questions about Trust Distribution or need assistance with a specific distribution scenario, reach out to our support team through the chat widget or contact your account manager.