The Buffay Trust was set up as a discretionary trust. Phoebe Buffay is the trustee. For the $2023$ year, the Hope Trust had a net income of $$100000.$ Phoebe produced written Trustee Minutes in which she, as trustee, exercised her discretion to distribute $$10000$ to Emma, a $10$year old Australian resident; $$20000$ to Rachel, who is a $30-$year old Australian resident; $$20000$ to Joey, who is a $25-$year old Australian resident, recently declared bankrupt; $$20000$ to Monica, who is a $32$ year old non$-$resident currently living in USA; and $$20000$ to Tribianni Pty Ltd$,$ a private company with $3$ shareholders $-$ Phoebe herself, and her friends, Chandler and Ross. Phoebe forgot to distribute the remaining $$10000$ to anyone.

Required:

Please advise Phoebe Buffay as to the tax consequences of these intended distributions, indicating which party has the responsibility to pay the relevant tax and which tax rates would apply to each distribution.