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Online Maori authority election

The following information supports the online Maori authority election form. You can find this and all our other interactive forms at "Get it done online", "Work it out" and "Forms and guides".

Panel 1 - IRD number for your organisation

To complete this form online you will need an IRD number.

If you require an IRD number then please complete an IRD number application -- non-individual form and post it to us.

Panel 6 - Start date

If you were a Maori authority at the end of the 2003/04 income year use "01/04/04" (or equivalent balance date).

For companies or trusts electing into this new regime, use the 1st of the month in which to make your election (from 1 April 2004).

Panel 7 - Maori authority categories

Here are further definitions of organisations which are eligible to be a Maori authority:

A

(a) A company that is established by an order made under Te Ture Whenua Maori Act 1993 (Maori Land Act 1993) e.g. Maori Incorporations.
(b) The trustees of a trust that is established by an order made under Te Ture Whenua Maori Act 1993 (Maori Land Act 1993) e.g. Ahuwhenua trusts, Kai Tiaki trusts, Putea trusts, Whanau trusts and Whenua Topu trusts.
(c) A company that owns land that is subject to Te Ture Whenua Maori Act 1993 (Maori Land Act 1993).
(d) The trustees of a trust who own land that is subject to Te Ture Whenua Maori Act 1993 (Maori Land Act 1993).

B

(e) The Maori Trustee in the Maori Trustee capacity as an agent for an owner of land that is subject to Te Ture Whenua Maori Act 1993 (Maori Land Act 1993).

C

(f) A Maori Trust Board, as defined in section 2 of the Maori Trust Boards Act 1955.

D

(g) The Crown Forestry Rental Trust, established by deed in accordance with section 34 of the Crown Forest Assets Act 1989.

E

(h) The Treaty of Waitangi Fisheries Commission, established under the Maori Fisheries Act 1989.

F

(i) A company that, on behalf of beneficiaries under the Deed of Settlement between the Crown and Maori dated the 23rd day of September 1992, receives and manages assets that are distributed to the company by the Treaty of Waitangi Fisheries Commission.
(j) The trustees of a trust who, on behalf of beneficiaries under the Deed of Settlement between the Crown and Maori dated the 23rd day of September 1992, receive and manage assets that are distributed to the trustees by the Treaty of Waitangi Fisheries Commission.

G

(k) A company that:
  (i) on behalf of Maori claimants, receives and manages assets that are transferred by the Crown as part of the settlement of a claim under the Treaty of Waitangi; and
  (ii) is contemplated by the deed of settlement of the claim as performing the functions referred to in subparagraph (i):
(l) The trustees of a trust who:
  (i) on behalf of Maori claimants, receive and manage assets that are transferred by the Crown as part of the settlement of a claim under the Treaty of Waitangi; and
  (ii) are contemplated by the deed of settlement of the claim as performing the functions referred to in subparagraph (i).

 

 


Date published: 11 Dec 2008

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