Introduction to Maori authorities
A Maori authority must manage or administer assets held in common ownership. An organisation may choose to become a Maori authority, but there are advantages and disadvantages. A glossary of terms is provided.
Is your organisation eligible for Maori authority status?
Your organisation may qualify as a Maori authority if it meets the criteria as defined by legislation. Marae will most likely be Maori authorities, but may opt to be taxed under general tax rules.
How to become a Maori authority
You will need to first determine eligibility and then complete a Maori authority election (IR483) form. We've included details on how to get the form.
Accounting for tax
Your organisation will need to keep records of income and expenses in order to file a Maori authorities (IR8) income tax return at the end of the income year.
Distributions
Maori authority distributions will either be taxable or non-taxable but can be made in a variety of ways. If you have received a distribution you may have additional tax obligations.
Maori authority credits
Maori authority credits are passed to a member by attaching them to a distribution, for the benefit of the member. You will keep track of these in a memorandum or record-keeping account.
Facing difficulties meeting obligations
Information about filing your returns, what to do if you are having difficulties and penalties and interest charged on late and insufficient payments.
How to cease being a Maori authority
If you want to cease your organisation's Maori authority status, you'll need to write to us. Include the date the Maori authority will cease and whether or not your organisation will continue as a company, trust, or another organisation.
Date published: 16 Nov 2004
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