Is your organisation eligible for Maori authority status?: Eligible organisations
Eligibility for Maori authority status
The following organisations are eligible to be granted Maori authority status, as defined in section HF 2 Income Tax Act 2007 (links in this section will open a new browser window):
HF 2(2)(a) A company that is established by an order made under Te Ture Whenua Maori Act 1993 (Maori Land Act 1993).
HF 2(3)(a) The trustees of a trust that is established by an order made under Te Ture Whenua Maori Act 1993 (Maori Land Act 1993).
HF 2(2)(b) A company that owns land that is subject to Te Ture Whenua Maori Act 1993 (Maori Land Act 1993).
HF 2(3)(b) The trustees of a trust who own land that is subject to Te Ture Whenua Maori Act 1993 (Maori Land Act 1993).
HF 2(4) 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).
HF 2(5) A Maori Trust Board, as defined in section 2 of the Maori Trust Boards Act 1955.
HF 2(6) The Crown Forestry Rental Trust, established by deed in accordance with section 34 of the Crown Forest Assets Act 1989.
HF 2(7) Te Ohu Kai Moana Trustee Limited, established in accordance with section 33 of the Maori Fisheries Act 2004.
HF 2(8) Aotearoa Fisheries Limited, established in accordance with section 60 of the Maori Fisheries Act 2004
HF 2(2)(c) a company that is
(i) established by a mandated iwi organisation to be an asset- holding company, as contemplated by section 12 (1) (d) of the Maori Fisheries Act 2004
(ii) recognised by the Te Ohu Kai Moana Trustee Limited as a mandated iwi organisation under section 13 (1) of the Maori Fisheries Act 2004.
HF 2(3)(c) The trustees of a trust that is recognised by the Te Ohu Kai Moana Trustee Limited as a mandated iwi organisation under section 13 (1) of the Maori Fisheries Act 2004.
HF 2(3)(d) The trustees of the trusts that are established by the Te Ohu Kai Moana Trustee Limited in accordance with sections 79 and 92 of the Maori Fisheries Act 2004.
HF 2(2)(d) 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).
HF 2(3)(e) 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: 23 Jun 2008
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