Question: Net income of Trust doesn't go into beneficiaries distribution.
Answer: Net income is not included in beneficiary distribution. Only certain amounts are included. User can read ATO article to understand what is distributed. https://www.ato.gov.au/Forms/Trust-tax-return-instructions-2021/?page=14#Completingitem57
Question: While Distribute Trust income, Capital Gain not reflecting in Beneficiaries Tax Return
Answer: Net capital gain is not distributed from Beneficiary worksheet. Instead, please create CGT worksheet in one of the individuals and fill it there.