Overseas trust - tax on corpus

Hello, I may be getting a trust disbursement from my family trust in New Zealand that is being closed. I understand I'll be liable for income tax on the disbursement amount but I wanted to know if the corpus is also taxed or is it tax-free? I've been trying to understand if this is counted separately to the rest of what I might get. Thanks!

Hi,

You can see guidance here:

SAIM5210 - Dividends and other company distributions: foreign dividends

Thank you.

Thanks for getting back to me. I'll be honest, that link was really confusing and unclear... Have I understood this correctly - if the corpus of the trust is still in tact, it'll count as income but if it's not in tact, then it'll count as capital?