Chatswood Pty Ltd is the trustee of a discretionary family trust. During the income year of 2021/22, the trust estate received interest income of $30,000 from ANZ Bank in Sydney and rental income of $60,000 from an investment property in Sydney. On 30 June 2022, the directors of Chatswood Pty Ltd resolved to distribute the trust income to the beneficiaries as follows: (1) $30,000 to Patrick who is a 50-year-old resident of Australia for tax purposes (2) $30,000 to Johnny who is a 15-year-old resident of Australia for tax purposes (3) No resolution was made in respect of the balance income of $30,000 Required: Explain the tax implications of the above trust distributions with reference to the case law and the Income Tax Assessment Act 1936