The Commissioner has told you how to get you trust audited (http://www.ato.gov.au/Forms/Labels-53A-and-54W-in-the-2013-trust-tax-return/).
Either don’t complete labels 53A and 54W or make these two labels as different as you can.
One of these labels is trust income and one is tax income (section 95 net income). If they are different the Commissioner states he is looking at “contrived differences”.
Most of these times these labels will be the same as the trust deed has a tax equalisation clause stating trust income equals tax income.
But if they don’t… Be warned…