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Register for GST

If a Māori authorities turnover from a taxable activity will be more than $60,000 in a 12 month period, they need to register for GST. A Māori authority can also choose to register for GST voluntarily if their turnover from a taxable activity is less than $60,000.


GST on Koha

Register as an employer

If a Māori authority employs staff there are employer obligations they need to meet. A Māori authority may also need to pay tax when they give money, goods or services – koha – as reimbursement to someone for providing a service.

Employing staff

PAYE and Koha

Māori Land Court

Māori authority members are subject to other duties under the Te Ture Whenua Māori Act 1993. All members of a Māori authority are responsible for ensuring tax obligations are met. Any change in members of a Māori authority as a result of appointing, replacing or removing a trustee of a Māori land trust or shareholder of a company, must be notified to Inland Revenue and supported by documentation from the Māori Land Court.

For more information, contact the Māori Land Court.

Māori Land Court

You can also choose someone to act on behalf of your Māori authority. We can only discuss tax information with authorised persons.

Getting someone to act on my behalf

Last updated: 20 Jul 2023
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