Skip to Content
You are here: Home › Māori organisations › Is your organisation eligible for Māori authority status? › Eligible organisations
Māori organisations
Nga whakahaere Māori
Is your organisation eligible for Māori authority status?: Eligible organisations

Eligibility for Māori authority status

The following organisations are eligible to be granted Māori 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 Māori Act 1993 (Māori Land Act 1993).

HF 2(3)(a) The trustees of a trust that is established by an order made under Te Ture Whenua Māori Act 1993 (Māori Land Act 1993).

HF 2(2)(b) A company that owns land that is subject to Te Ture Whenua Māori Act 1993 (Māori Land Act 1993).

HF 2(3)(b) The trustees of a trust who own land that is subject to Te Ture Whenua Māori Act 1993 (Māori Land Act 1993).

HF 2(4) The Māori Trustee in the Māori Trustee capacity as an agent for an owner of land that is subject to Te Ture Whenua Māori Act 1993 (Māori Land Act 1993).

HF 2(5) A Māori Trust Board, as defined in section 2 of the Māori 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 Māori Fisheries Act 2004.

HF 2(8) Aotearoa Fisheries Limited, established in accordance with section 60 of the Māori 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 Māori Fisheries Act 2004
(ii) recognised by the Te Ohu Kai Moana Trustee Limited as a mandated iwi organisation under section 13 (1) of the Māori 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 Māori 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 Māori Fisheries Act 2004.

HF 2(2)(d) A company that -

(i) on behalf of Māori 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 Māori 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

Back to top


Individuals & Families

Businesses

Non-profit organisations

International