Trust Distribution Calculator

Splits trust income across beneficiaries and estimates the tax outcome for each — including the Division 6AA penalty rates that apply to unearned trust income received by minors.

FY 2025–26
FY 2026–27 (current)
Rates & assumptions used in this calculator
  • Adult beneficiaries are taxed on their trust distribution at their own marginal rate, added on top of any other income entered for them — same brackets as the Income Tax Estimate Calculator.
  • Minor beneficiaries (under 18) receiving "non-excepted" trust income (broadly, unearned income like a standard trust distribution) are taxed under Division 6AA at penalty rates: nil up to $416, 66% on the band from $417–$1,307, and a flat 45% on everything above $1,307 — there is no tax-free threshold or access to adult marginal rates for this income.
  • Excepted income for a minor (e.g. income from their own employment, compensation, or property they inherited) is taxed at ordinary adult rates instead — toggle this per minor beneficiary if it applies.
  • Trust income that isn't validly distributed to any beneficiary by 30 June is generally taxed to the trustee, often at the top marginal rate — this tool flags any undistributed balance but doesn't calculate trustee assessment in detail.
  • Does not model trust streaming of capital gains or franked distributions, which have their own specific rules under the trust taxation provisions.
Based on ATO Division 6 and Division 6AA guidance as at July 2026. Trust distributions are a complex area — always confirm the resolution and tax treatment with a registered tax agent before 30 June.
Trust income
$180,000
Total distributable income for the year
$
Beneficiaries
2 beneficiaries
Add each beneficiary and their distribution
Distribution summary
BeneficiaryTypeDistributionTaxEffective rate
Structure Your Trust Distributions Optimally?
Calculate tax-efficient trust distributions across beneficiaries. Our accountants ensure distributions align with trust documents, minimize overall tax, and meet all ATO compliance requirements.
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This is a general estimate only, not tax advice. It doesn't verify that the trust distribution resolution is valid, that a minor's income is correctly classified as excepted or non-excepted, or trustee assessment obligations on undistributed income. Refer to a registered tax agent before finalising trust distributions.