If the beneficiary is not receiving a distribution this year, remove them from the trust distribution.
This error is raised because ATO validation rules require a value in at least one of the following for each beneficiary in the distribution statement:
Primary production (PP)
Non-PP income
Franked distributions
Franking credit
TFN amounts withheld
Australian franking credit from a NZ franking company
Capital gains
Share of credit for foreign resident capital gains withholding amounts
Attributed foreign income
Other assessable foreign source income
Foreign income tax offset