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 trust income to distribute

Total distributable income for the year

Beneficiaries

2 beneficiaries

Add each beneficiary and their distribution

Distribution summary

Beneficiary	Type	Distribution	Tax	Effective 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.

Multi-beneficiary optimized ATO-compliant Tax-efficient

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.