Māori authorities must keep accurate tax records for at least 7 years.
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).