The best time to run a Section 100A assessment using ChangeGPS is before the trust's income year-end resolutions are finalised — ideally in May or early June for a 30 June year-end trust. Running the assessment before resolutions are signed means you have the opportunity to restructure the distribution approach if an AMBER or RED risk zone is identified. Waiting until after resolutions are signed reduces your options significantly. ChangeGPS Section 100A is also useful when onboarding a new trust client — running an assessment based on prior year distributions helps identify historical risk that may need to be addressed with the ATO.