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CV 11: Maori authorities
or “Rules for money received from Māori authorities”
You could also call this:

“How trustees handle income received for an estate after someone's death”

When you’re a trustee of someone’s estate after they have died, you might receive money that belongs to the estate. If you get this money in a certain tax year, it counts as income for you as the trustee. This only applies to some of the money you might receive, as explained in section HC 8(2). This section talks about money received after a person has died. Remember, this rule is about the money being your income as the trustee, not your personal income.

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Next up: CV 13: Amounts derived from trusts

or “Income you can get from trusts”
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Part C Income
Income specific to certain entities

CV 12Trustees: amounts received after person’s death

  1. To the extent to which section HC 8(2) (Amounts received after person’s death) applies to an amount that a trustee of an estate of a deceased person receives in an income year, the amount is income of the trustee.

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Notes
  • Section CV 12: amended (with effect on 1 April 2022), on , by section 21(1) (and see section 21(2) for application) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).