Forms starting with: M
Maori authorities a guide to the new Maori authority tax rules IR487
(published February 2005)
About this guide
Maori authorities a guide to the new Maori authority tax rules.
Adobe Acrobat PDF | 172kb | 40 pages
When to use this guide
This guide outlines the legislation that was passed in 2003 introducing new rules that apply to the taxation of Maori authorities.
It covers:
- the changes
- the tax rules for Maori authorities
- what is a Maori authority
- What Maori authorities need to consider when making decisions about electing to apply the new rules
- the process for becoming a Maori authority
- individual members receiving income from a Maori authority
What you will need
