Income Tax Act 2007

HF 2(3)(c) the trustees of a trust that is recognised by Te Ohu Kai Moana Trustee Limited as a mandated iwi organisation under section 13(1) of the Māori Fisheries Act 2004

This definition recognises mandated iwi organisations and asset-holding companies. These entities are established by iwi to receive and manage settlement assets allocated to iwi under the Māori Fisheries Act 2004. Mandated iwi organisations may be a company or a trust.