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Changes to paid parental leave payments - There will be no paid parental leave payments from 31 December to 18 January, because of the holidays. Find out more.

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
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