Skip to main content

Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August are able to apply for a Resurgence Support Payment. Find out more

COVID-19 - Our offices are currently closed for customer visits so we can support the government’s COVID response. We will contact you if you have already booked an appointment with us. You can still contact us and get help.    Contact us

Māori authorities have special tax rules for income tax. They must keep accurate tax records for at least 7 years. It is important that they pay the correct amount of tax on any taxable income they receive.

Distributions or payments from Māori authorities to members can be taxable or non taxable. However, all distributions need to be accounted for. Members need to receive statements from Māori authorities about their distributions.

Credits from Māori authorities are passed onto members by attaching them to distributions. Credits need to be accounted for in a Māori authority credit account (MACA).

You can find out more about the tax rules that apply to Māori authorities in our guide.

Last updated: 28 Apr 2021
Jump back to the top of the page