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