Income Tax Act 2007

HF 2(2)(a) A company that is established by an order made under Te Ture Whenua Māori Act 1993 (Māori Land Act 1993)

A company that is established by an order made under Te Ture Whenua Māori Act 1993 (Māori Land Act 1993): includes Māori incorporations that are incorporated by an order made under Te Ture Whenua Māori Act 1993 and adopt the Māori incorporation constitution regulations. Some Māori incorporations were established by Order in Council under the Māori Reserved Lands Act 1955. Their status has been preserved under Te Ture Whenua Māori Act 1993.

Please note: To qualify under the terms of (a) an entity must first approach Māori Land Court to establish a recognised structure (a Māori Incorporation) approved by order under Te Ture Whenua Māori Act 1993 (Māori Land Act 1993). Inland Revenue will only approve an election to become a Māori authority when an order has been made by the Māori Land Court.