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CW 54: Foreign-sourced amounts derived by trustees
or “Rules for trustees in NZ getting money from overseas”
You could also call this:

“How Māori authority payments to members are taxed”

When a Maori authority gives out money or other things to its members, it’s called a distribution. Some of this distribution might be counted as income under [section CV 11]. If it’s not counted as income under that section, then you don’t have to pay tax on it. This means that part of the distribution is exempt income, which is money you don’t need to pay tax on.

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Next up: CW 55BA: Tertiary education institutions and subsidiaries

or “Tax exemption for tertiary education institutions and their subsidiaries”
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Part C Income
Exempt income

CW 55Maori authority distributions

  1. A distribution from a Maori authority to a member, to the extent to which it is not income under section CV 11 (Maori authorities) is exempt income.

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