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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 from 1 April 2020.

Māori authorities - reporting requirements from 1 April 2020