Advise on Tax Returns for Australians

Andy is 71 years old and his wife Lynda is 69.
They are both Australian residents.
Their income derives from dividends paid by Australian companies, distributions from a family Trust, and a part age pension.
The Trust runs a dwindling business selling musical instruments, owns shares in Australian and US companies.
The dividends paid by US companies have withholding tax taken out.
I have prepared tax returns for both Andy and Lynda but I cannot find any way to gain a benefit for the foreign income tax offset.
The best I can do is achieve a refund of $4991 for Lynda and $6,576 for Andy.
I need an accountant who is familiar with Australian tax law to advise on whether or not I can increase the total refund by adjusting the Trust distributions to get some tax reduction on account of the foreign tax already paid.

Draft returns are available in the attachments to this job description.
There is also a spreadsheet showing my workings and calculations.

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