The Briggs family trust received the following income for the year ended 30 June.

Rental income (net)	38,000
Unfranked dividends	25,000
Franked dividends (cash)	6,000
Interest	1,648
Trust profits	70,648

The trustee resolves to distribute one third each to the following beneficiaries:

• Anne Briggs, aged 54 ($30,00 other income)
• Mary Briggs, aged 16 (at school, no other income). To be accumulated exclusively for Mary until she reaches age 21 years.
  • (Under the trust deed, should Mary die before age 21 then the money is to pass to her estate.)
• The remaining third is to be added to trust capital.

Advise the trustee and the beneficiaries of their liability for tax in respect of the income they received from the trust assuming the trustee does not make any beneficiary specifically entitled to any franked dividends or capital gains.