In the example below, taxable trust income is $1,100 while equivalent accounting income is only $1,200, creating a decreasing reconciling difference of $100. 

The decreasing difference is to be found in the reconciliation section under Other income not included in assessable income.

There is no need to tag trust income in the accounts. Simply classify as Share of trust Income.  In a company, there is no reporting difference between primary and non primary income so therefore it's unnecessary to use the primary production tag.