Minnow Pty Ltd is an Australian resident company that is trustee of a discretionary trust. During the 2016/17 income year, the trust estate derived $100,000 of interest income from Australian sources and $100,000 of rental income from foreign sources. On 30 June 2017, the directors of the company resolved to distribute one-fifth of the income of the trust estate to each of: Ginger (a 30-year-old Australian resident), Thurston (a 90-year-old foreign resident), Mary-Anne (a 16-year-old Australian resident), and F Co (a company resident in Fiji). No resolution was made in respect of the balance income. Advise how the net income of the trust estate is taxed