We provide sample trust resolutions for attendees of certain NTAA seminars (drafted to be used by trusts with NTAA Corporate trust deeds) which are regularly reviewed and updated. In particular, they have been updated in light of the latest developments in the case of FCT v Bendel, which the ATO has appealed to the High Court. Once the High Court hands down its decision, we will again review our sample trust resolutions, and if necessary update them. 

Whether or not they use NTAA deeds or resolutions, trust clients should be reminded that they need to resolve to distribute current financial year trust income by 30 June 2026 at the latest (if not earlier under the trust deed). If there is to be any streaming of franked dividends (which our sample trust resolutions allow for), this needs to be recorded in writing by 30 June. 

Editor: Our sample 2026 trust resolutions are available for attendees of our Trusts seminar (which is live streaming in April 2026, and also available as an online seminar) and for attendees of our Tax Schools Day 2 seminar (which is live streaming in May and June 2026 and running Face to Face in June 2026).