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Income Tax Act 2007

Taxation of certain entities - Maori authorities

HF 1: Maori authorities and the Maori authority rules

You could also call this:

“Rules for special Māori groups that choose to join and how they handle money and taxes”

A Maori authority is someone who can be part of a special group and has chosen to join it. To be in this group, you need to be allowed to join and then say that you want to be part of it.

There are special rules for Maori authorities. These rules are found in different parts of the law. They talk about things like:

  • How Maori authorities work
  • Making sure people don’t try to cheat with Maori authority credits
  • How Maori authorities get and use credits
  • Special bank accounts for Maori authority credits
  • Limits on how much money Maori authorities can get back from taxes
  • How much tax Maori authorities need to pay
  • How Maori authorities need to share information and pay their taxes

If you want to know more about any of these rules, you can look them up in the different parts of the law that are mentioned.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517472.

Topics:
Money and consumer rights > Taxes
Māori affairs > Māori land
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HE 5: Association rebates paid by shares or credit, or

“Rebates to members given as shares or reduced share payments”

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HF 2: Who is eligible to be a Maori authority?, or

“Entities that can choose to become a Māori authority”

Part H Taxation of certain entities
Maori authorities

HF 1Maori authorities and the Maori authority rules

  1. A Maori authority is a person eligible under section HF 2 who has made an election under section HF 11.

  2. The Maori authority rules means the following:

  3. this subpart:
    1. sections GB 42 and GB 43 (which relate to Maori authority credit arrangements to obtain a tax advantage):
      1. sections LA 4, LA 6, LO 1, LO 4, and LO 5 (which relate to Maori authority credits):
        1. subpart OK (Maori authority credit accounts (MACA)):
          1. section RM 22 to RM 27 (which relate to limits on refunds of tax in relation to Maori authorities):
            1. schedule 1, part A, clause 7 (Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits):
              1. sections 25I, 31, 57, 69B, 70B, 97B, 140CB, 140DB, and 181B of the Tax Administration Act 1994.

                Compare
                • 2004 No 35 s OB 1 Maori authority, Maori authority rules
                Notes
                • Section HF 1(2)(f): amended (with effect on 1 April 2008), on , by section 99 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
                • Section HF 1(2)(f): amended, on , by section 562 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                • Section HF 1(2)(g): amended, on , by section 121 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).