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Māori organisations Ngā whakahaere Māori

Māori organisations

Information for Māori authorities and Marae including an outline of the Māori authority election process, the application of provisional tax and the process organisations must follow when making distributions to members.
Introduction to Māori authorities

A Māori authority must manage or administer assets held in common ownership. An organisation may choose to become a Māori authority, but there are advantages and disadvantages. A glossary of terms is provided.

Is your organisation eligible for Māori authority status?

Your organisation may qualify as a Māori authority if it meets the criteria as defined by legislation. Marae will most likely be Māori authorities, but may opt to be taxed under general tax rules.

How to become a Māori authority

You will need to first determine eligibility and then complete a Māori authority election (IR483) form. We've included details on how to get the form.

Accounting for tax

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.


Māori authority distributions will either be taxable or non-taxable but can be made in a variety of ways. If you have received a distribution you may have additional tax obligations.

Māori authority credits

Māori authority credits are passed to a member by attaching them to a distribution, for the benefit of the member. You will keep track of these in a memorandum or record-keeping account.

Facing difficulties meeting obligations

Information about filing your returns, what to do if you are having difficulties and penalties and interest charged on late and insufficient payments.

How to cease being a Māori authority

If you want to cease your organisation's Māori authority status, you'll need to write to us. Include the date the Māori authority will cease and whether or not your organisation will continue as a company, trust, or another organisation.

2012 tax rate reduction

All Maori authorities will be affected by this change that takes effect from the start of your 2012 income year. For most, this is from 1 April 2011.