Low income offset on trust tax estimate

I am doing a resident trust tax return and the part of trust taxable profit is distributing to a non resident not under legal disability person this year.  Thereby the Trustee is assessable under S98(3).

The tax estimate is including a low income rebate offset. However a low income offset only applies to residents.  It doesn't seem to correlate that the offset would be available to the Trustee to cover tax for a non resident.

Is there a trigger to turn this offset off?