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CW 52B: Disability support services
or “Money for disability support services isn't taxed as income”
You could also call this:

“Money or property you get from a complying trust is tax-free”

If you receive money or property from a complying trust as a beneficiary, this is considered exempt income. This means you don’t have to pay tax on it. The amount that is exempt is determined by section HC 20 of the Income Tax Act 2007. This section explains how distributions from complying trusts are treated.

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Next up: CW 54: Foreign-sourced amounts derived by trustees

or “Rules for trustees in NZ getting money from overseas”
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Part C Income
Exempt income

CW 53Distributions from complying trusts

  1. To the extent to which section HC 20 (Distributions from complying trusts) applies to an amount that a person derives as a beneficiary of a trust, the amount is exempt income.

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