When a Maori authority gives out money or other things, it's called a Maori authority distribution. You need to know that this isn't the same as a dividend. A dividend is money that a company gives to its shareholders. But there's one exception to this rule. For the purposes of section CW 10, which talks about dividends within New Zealand wholly-owned groups, a Maori authority distribution is treated as if it were a dividend. This means that in most cases, the rules that apply to dividends don't apply to Maori authority distributions, but there's this one special case where they do.