Income Tax Act 2007

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)

Please note: To qualify under the terms of (a) an entity must first approach Māori Land Court to establish a recognised structure (One of the five trusts) 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.

Trusts which can be established under Te Ture Whenua Māori Act 1993

There are five trusts that can be established by an order under Te Ture Whenua Māori Act 1993 as set out below:

Ahu Whenua Trusts
This trust promotes the use and administration of the land in the interest of the owners. It manages whole blocks of land.

Trustees are appointed by the court order to represent the owner's interest.

Legislation: Section 215 of the Te Ture Whenua Māori Act 1993.
Kai Tiaki Trusts
This trust relates solely to individuals. They exist specifically for minors (person under 20) or individuals with a disability.

Trustee(s) are appointed by court order to properly represent the individual and take care of their assets.

Legislation: Section 217 of the Te Ture Whenua Māori Act 1993.
Putea Trusts
This trust allows the owners of small and uneconomical interests (assets/land) to pool them together under the one administration.

Trustees are appointed by court order to administer the affairs of the Trust.

Legislation: Section 212 of the Te Ture Whenua Māori Act 1993.
Whanau Trusts
This is a whanau orientated trust. This trust allows the whanau to bring together all their interests (specified shares in Māori land) for the benefit of the whanau and their descendants.

Trustees are appointed by court order to administer the affairs of the trust.

Legislation: Section 214 of the Te Ture Whenua Māori Act 1993.
Whenua Topu Trusts
This is an iwi or hapu based trust. It facilitates the use and administration of the land in the interest of the iwi or hapu. This type of trust is used for receiving Crown land as part of any settlement.

Trustees are appointed by court order to administer the affairs of the trust.

Legislation: Section 216 of the Te Ture Whenua Māori Act 1993.