All Māori authorities must file a Māori authority income tax return - IR8 each year, unless they've completed a non active declaration. They need to file even if they did not earn or distribute any income.
Most Māori authorities will also need to file an Annual Māori authority credit account return - IR8J, unless:
- they only get exempt income within a wholly owned group
- their rules do not allow them to distribute their income or property to members.
There are also new reporting requirements for Māori authorities who pay distributions or make payments to its members from 1 April 2020.
Distributions of cash or kind are Māori authority distributions to authority members. Māori authority distributions are either taxable or non-taxable distributions.