Skip to main content

Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August are able to apply for a Resurgence Support Payment. Find out more

COVID-19 - Our offices are currently closed for customer visits so we can support the government’s COVID response. We will contact you if you have already booked an appointment with us. You can still contact us and get help.    Contact us

Māori authorities have a reduced provisional tax rate of 17.5%. These authorities have special tax requirements and responsibilities.

Check if you are eligible

Generally, marae are treated as Māori authorities. Other organisations can choose to become Māori authorities if they meet the eligibility requirements.

Māori authority eligibility

Gather your information

You will need to know:

  • the name, address and IRD number or your organisation
  • the date you want to become a Māori authority
  • what legal act or Māori organisation applies to you.

Complete the Māori authority election form

Download, fill out, and print the Māori authority election form - IR483.

Send the form to us

Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045

What happens next

We will process your request and notify your organisation of the outcome.

Last updated: 22 Jun 2021
Jump back to the top of the page