Discretionary Property Trust rental income

My wife and I are both beneficiary trustees to a discretionary property trust. The trust receives rental income and was the property of a parent now deceased 12 years ago who was the original Settlor of the Trust. One of us is a basic 20% tax payer and the other a 40% tax payer. Is it legitimate for all the rental income, via a R185 form, to be distributed to the basic tax payer and not to the 40% tax payer?

Hi,
Thank you for your question. I direct you first to TSEM1960, located at
TSEM9160 - Ownership and income tax: legal background: ownership - income follows property
which advises- The starting point is that whoever has beneficial ownership of the property (or part of the property) has beneficial ownership of the income (or the respective part of the income). Followed by TSEM9170, located at
TSEM9170 - Ownership and income tax: legal background: ownership income follows property - variation
which advises- For the starting point in TSEM9160 not to apply there must be a separation of income from property, by way of a valid declaration or deed of trust.
Thank you