Beneficiaries receive formal distributions of the trust profits and they pay tax on those distributions at their appropriate tax rates, depending on their circumstances. 

If you as a beneficiary want to take or use trust money during the year for personal use it may be accounted for as part of your trust distribution.

Details of the trust distribution should be included in the statement of distribution which is part of the trust tax return lodged for each financial year.

The trust cannot claim a deduction for distributions paid as it is not a business expense, but rather a distribution of trust income.