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A trustee distributed $12,000 to a beneficiary who is a resident in Australia 16 years old full time school student living with her parents and

A trustee distributed $12,000 to a beneficiary who is a resident in Australia 16 years old full time school student living with her parents and earns no other income. a) What are the tax consequences (if any ) to the beneficiary and/ or the trustee of this distribution?

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