CMN.ATO.TRT.432025
If the Type of trust estate is not a Deceased estate, code 059 then the Assessment calculation codes in a beneficiary distribution statement must not be deceased estate code.
Note: The following information is of a general nature. Please contact the ATO Technical Help Desk on 1300 287 539 for advice specific to your client's circumstances.
If the Type of trust is '059' (deceased estate)
In the Trust tax return Cover page, Type of trust = D
The Assessment calculation code (Item 57 label V) for each Statement of Distribution must be one of the following:
Resident - 11,12,13,14, Non-resident - 111,118,119 or 120.The Assessment calculation code in the distribution statement where no beneficiary is entitled, if applicable, must be one of the following: 15, 16 or 17.