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Māori land trusts or companies receiving income have tax obligations they are required to meet. They can register as a trust, company or can choose to have Māori authority status if they meet certain criteria.

If you have just formed a Māori land trust (ahu whenua trust, whenua topu trust, whānau trust, putea trust or kaitiaki trust) and will be receiving income, find out what your obligations are here.

Māori land trusts

How a Māori authority works

A Māori authority acts as a trustee by administering communally owned Māori property on behalf of individual members.

Tax Summary

Māori authorities file annual returns, have a reduced provisional rate of 17.5% and special rules for their:

  • income tax
  • GST on koha
  • distributions or payments
  • credits.

A Māori authority is also required to maintain a Māori authority credit account (MACA). This records how much tax a Māori authority has paid on income, and how many tax credits are available to pass on to its members.

A Māori authority can cancel their election and re-elect again, however special rules will apply.