Pay particular attention to proportion of capital distribution in forming DPU. This is the cheat code for mgmt to beautifully sell the cake.
a. Receive 0.08(gross) less tax
b. Receive 1.17 net as tax exempt
c. Receive 0.90 net - capital distribution not subject to tax.
The distribution you mentioned is from FIRST REIT.
The SGX announcement here
describes who pays tax and who doesn't, and what the components are.
Basically unless you are a company you will not pay any tax on distributions.