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Income Tax Act 2007

Income - Income specific to certain entities

CV 11: Maori authorities

You could also call this:

“Rules for money received from Māori authorities”

If you’re a member of a Maori authority, you might receive money from them. This money is called a distribution. Sometimes, this distribution counts as income for you. It counts as income in two situations:

  1. When it’s a “notional distribution” from a co-operative company. This is explained in section HF 5.

  2. When it’s a “taxable Maori authority distribution”. You can find out more about this in section HF 7.

The amount of money you get might be more than you think. This is because sometimes there’s extra money added to it. This extra money is called a credit. It’s either attached to the distribution or treated as if it’s attached. You can learn more about this in section RE 24.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513111.

Topics:
Money and consumer rights > Taxes
Māori affairs > Māori land
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Part C Income
Income specific to certain entities

CV 11Maori authorities

  1. An amount that a member of a Maori authority derives as a distribution from the Maori authority is income of the member if the amount is—

  2. a notional distribution under section HF 5 (Notional distributions of co-operative companies); or
    1. a taxable Maori authority distribution under section HF 7 (Taxable Maori authority distributions).

      1. The amount of a taxable Maori authority distribution or notional distribution is increased by a credit that is attached or is treated as attached under section RE 24 (When amount of tax treated as Maori authority credit).

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