Income tax Dates
MAR 31Final date for ratio option provisional tax applications.
APR 7End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
MAY 7Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
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).