SBR returns validation message "CMN.ATO.TRT.432179" which means that not all income is distributed.

Example: 5 R Total Net Non Primary Income at item = -22155 8 Z Share of net income from trusts = 14137 Which gave us a loss at 20 Net Australian income or loss - other than capital gains = -8018

Then 21 A Net capital gain is 35577 27 U Tax losses carried forward to later income years = 12341 53 Income of the trust estate = 71153   So, according to SBR rules the statement of distribution in case when there is 1 beneficiary with 100% share must look like   Share of income of the trust estate W = 71153 Share of income Non-primary production B = -8018 Net capital gain F = 35577