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Queen Elizabeth II Memorial Day, Monday 26 September Our phone lines and offices are closed, but you can still get in touch with us. Find out more

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

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.

Last updated: 14 Aug 2020
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