Trust Tax Calculation - Deceased Estate, within 3 years of DOD.

The Trust has a taxable income of $21,706, and in the distribution statement code 15 is used, so no beneficiary distriubution.

On the tax return front cover, we selected tax table 5 - Sec 99 Deceased Estate - within 3 years of death.

AE Tax shows gross tax of $666.14, but with the Low Income Offset allowed of $700, resulting in zero balance.

The ATO has issued the assessment to the Trust, but not given the Low Income Rebate?

So - is AE correct or the Tax Office in this case?

Reading Paragraph 15-300 of the 2021 Master Tax Guide, I suspect it's the ATO.