Breakdown of calculations
Trust income$200,000
Adult individual distribution$120,000
Company distribution$80,000
Estimated beneficiary tax$48,920
Accountants and business owners
Trust Distribution Calculator
Estimate tax outcomes for simple Australian trust distributions to individual and company beneficiaries.
Plain-English explanation
Model simple trust distributions between adult individual and company beneficiaries, then estimate beneficiary-level tax.
Assumptions are adjustable where practical. The calculator does not determine eligibility, residency, grouping, exemptions, anti-avoidance rules or every offset.
Tax payable
$48,920
Effective tax rateEffective tax rate is the estimated tax payable divided by the taxable base for this calculator. It shows the average rate across the amount being taxed, not the rate on your next dollar. Refunds and credits are shown as 0%.
24.5%
Marginal tax rate
45.0%
Tax savings / credits
$10,950
Supporting assumptions
- Adult individual and company beneficiaries only
- No streaming, minors or anti-avoidance analysis
Formula used
Distribution tax = individual beneficiary tax + company beneficiary tax on allocated trust income.
Worked example
A trust distributing $200,000 can compare estimated tax if income is split between an adult individual and a company beneficiary.
ATO and revenue guidance
FAQs
Does this cover streaming and present entitlement rules?
No. It is a simple distribution model and does not replace trust deed or tax advice.
Does this handle minor beneficiaries?
No. It assumes adult individual and company beneficiaries only.
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