Ceasing to be a Māori authority
If your organisation has been terminated in the Māori Land Court, you need to contact us to cease the Māori authority. You will need to file a final Māori authority income tax return – IR8. If your organisation was GST and Employer registered, you will have additional obligations in finalising your tax information.
If a new organisation has been formed in its place, you will need to apply for an IRD number and re-elect to become a Māori authority.
If your organisation no longer wants to apply the Māori authority rules, contact us in writing. We need to know:
- the date you want to stop being a Māori authority
- what sort of organisation will remain for tax purposes.
We'll let you know that we have heard from you.