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.
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
The Māori authority election form (IR483) can be completed online. Tax agents can complete the form through E-file correspondence.