Your business is more than one entity. The trading company. The family trust. The holding company you set up in 2019 because someone said you should. Possibly an SMSF. Possibly a second trust for the children.
Each return gets prepared, lodged, signed off. The numbers reconcile in isolation. But nobody is looking at how the entities sit together. Distributions get classified the same way as last year, even though that decision was made by someone who left the firm in 2021.
Multi-entity tax is its own discipline. Each return on its own is straightforward. Coordinated as a group is different work. Trinity treats the group as the unit: distributions, intercompany loans, and structural decisions reviewed together rather than one return at a time.