Accounting for tax: Tax exemptions
What tax exemptions are available to Māori authorities?
A Māori authority must have a charitable purpose in order to qualify for any tax exemptions.
Previously if membership of an organisation was open only to people with certain blood ties, the organisation was automatically prevented from becoming a charitable and/or donee organisation for income tax purposes. This requirement no longer applies from 1 April 2003 (or equivalent balance date), as long as the organisation meets the other criteria for the tax status it is seeking.
This change applies to all New Zealand organisations, but it's likely to be most relevant to Māori organisations which specifically define their membership by reference to whakapapa to a named person.
For detailed information regarding charitable or donee organisations, please see the topics listed under "Not for profit groups".
Date published: 11 May 2006
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