Skip to Content


Māori organisations
Nga whakahaere Māori

Māori authority credits

Māori 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.

How the credit system works

A Māori authority credit, similar to an imputation credit, may be attached to a distribution paid to a member. An example is provided.

Allocating credits

A Māori authority may choose whether to attach credits to the distributions it pays to its members. However, if it chooses to do so it must follow certain rules.

Māori authority credit account (MACA)

A Māori authority credit account (MACA) is a memorandum or record-keeping account for your organisation's use only. Its purpose is to keep track of how much tax a Māori authority has paid, and how many tax credits are available to pass on to the members.

 

 


Date published: 11 Nov 2004

Back to top