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A Māori authority acts as a trustee by administering communally owned Māori property on behalf of individual members. They have special tax rules and obligations they are required to meet.

Māori land trusts or companies receiving income can register as a trust, company or can choose to have Māori authority status if they meet certain criteria. Information on becoming a Māori authority and their responsibilities is available here.

Māori authorities

Māori land trusts

Last updated: 06 Dec 2022
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