Say a discretionary trust has an unencumbered commercial property with a yearly rental income of $40k. After doing the tax you only distribute $25k due to all the deductions like depreciation, repairs, etc. therefore another $15k is sitting in the trust bank account undistributed. Does that mean that $15k cash becomes owned by the trust & say in 5 years time the trust will own $75k cash if the same happens each year? That $15k per year never gets distributed out?