Skip to Content

myIR, payments and more

Distributions: Receiving income from a Māori authority

Have you received income from a Māori authority?

Distributions from Māori authorities may have credits attached to them. Credits received that exceed your tax liability may be refunded. However, we are obliged to use the Māori authority credits to meet any other tax payments payable by you, for example, any tax arrears. A refund will be made when there is still a credit after all tax liabilities have been met.

You should also receive a distribution statement from any Māori authority that has made a distribution to you. This information will help you when completing your personal income tax return or requesting a personal tax summary.

If you are a member receiving taxable distributions from a Māori authority, give them your IRD number. The authority can then use the current tax rate of 17.5% on the distribution, instead of the 33% no-declaration rate that will apply if you don't supply an IRD number.

If your total income exceeds $48,000 and you've received more than $200 in taxable Māori authority distributions, you must request a personal tax summary or file an income tax return for that year.