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Your organisation will need to keep records of income and expenses in order to file a Māori authorities (IR8) income tax return at the end of the income year.
The structure of your organisation will determine which records you'll need to keep, but you'll need to keep enough records to calculate your income and expenses and to confirm your accounts.
In order to qualify for any tax exemptions, a Māori authority will need to have a charitable purpose.
Māori authorities (IR8) annual income tax return provides a complete statement of the authority's taxable income. Your organisation may also be required to complete an Annual Māori authority credit account (IR8J) return.