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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

Filing returns

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.

Reporting requirements

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.

Māori authorities - reporting requirements from 1 April 2020

Māori authority distributions

Last updated: 28 Apr 2021
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