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Income Tax Act 2007

Taxation of certain entities - Maori authorities

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

You could also call this:

“Entities that can choose to become a Māori authority”

This section explains who can choose to become a Maori authority. You can make this choice if you are:

A company set up by an order under the Te Ture Whenua Maori Act 1993, or a company that owns land under this Act.

A company that is set up by a mandated iwi organisation to hold assets, as mentioned in section 12(1)(d) of the Maori Fisheries Act 2004, or is recognised as a mandated iwi organisation by Te Ohu Kai Moana Trustee Limited under section 13(1) of the Maori Fisheries Act 2004.

A company that receives and manages assets given by the Crown to settle a Treaty of Waitangi claim for Maori claimants, if this is mentioned in the settlement agreement.

The trustees of a trust set up by an order under the Te Ture Whenua Maori Act 1993, or trustees who own land under this Act.

Trustees of a trust recognised as a mandated iwi organisation by Te Ohu Kai Moana Trustee Limited under section 13(1) of the Maori Fisheries Act 2004.

Trustees of trusts set up by Te Ohu Kai Moana Trustee Limited as a mandated iwi organisation under sections 79 and 92 of the Maori Fisheries Act 2004.

Trustees who receive and manage assets given by the Crown to settle a Treaty of Waitangi claim for Maori claimants, if this is mentioned in the settlement agreement.

The Maori Trustee, when acting for an owner of land under the Te Ture Whenua Maori Act 1993.

A Maori Trust Board, as defined in section 2 of the Maori Trust Boards Act 1955.

The Crown Forestry Rental Trust, set up by deed under section 34 of the Crown Forest Assets Act 1989.

Te Ohu Kai Moana Trustee Limited, set up under section 33 of the Maori Fisheries Act 2004.

Aotearoa Fisheries Limited, set up under section 60 of the Maori Fisheries Act 2004.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517475.

Topics:
Māori affairs > Māori land
Māori affairs > Treaty of Waitangi
Business > Industry rules
Money and consumer rights > Taxes
Previous

HF 1: Maori authorities and the Maori authority rules, or

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

Next

HF 3: Applying provisions to Maori authorities, or

“How Māori authorities follow special tax rules”

Part H Taxation of certain entities
Maori authorities

HF 2Who is eligible to be a Maori authority?

  1. This section sets out the persons eligible to choose under section HF 11 to become a Maori authority.

  2. The following are eligible to make an election:

  3. a company established by an order made under Te Ture Whenua Maori Act 1993 (the Maori Land Act 1993):
    1. a company that owns land that is subject to Te Ture Whenua Maori Act 1993 (the Maori Land Act 1993):
      1. a company that is—
        1. established by a mandated iwi organisation to be an asset-holding company, as contemplated by section 12(1)(d) of the Maori Fisheries Act 2004:
          1. recognised by Te Ohu Kai Moana Trustee Limited as a mandated iwi organisation under section 13(1) of the Maori Fisheries Act 2004:
          2. a company that,—
            1. on behalf of Maori claimants, receives and manages assets that are transferred by the Crown as part of the settlement of a claim under the Treaty of Waitangi; and
              1. is contemplated by the deed of settlement of the claim as performing the functions described in subparagraph (i).

              2. The following are eligible to make an election:

              3. the trustees of a trust established by an order made under Te Ture Whenua Maori Act 1993 (the Maori Land Act 1993):
                1. the trustees of a trust who own land that is subject to Te Ture Whenua Maori Act 1993 (the Maori Land Act 1993):
                  1. the trustees of a trust that is recognised by Te Ohu Kai Moana Trustee Limited as a mandated iwi organisation under section 13(1) of the Maori Fisheries Act 2004:
                    1. the trustees of trusts that are established by Te Ohu Kai Moana Trustee Limited as a mandated iwi organisation under sections 79 and 92 of the Maori Fisheries Act 2004:
                      1. the trustees of a trust who,—
                        1. on behalf of Maori claimants, receive and manage assets that are transferred by the Crown as part of the settlement of a claim under the Treaty of Waitangi; and
                          1. are contemplated by the deed of settlement of the claim as performing the functions described in subparagraph (i).

                          2. The Maori Trustee in the Maori Trustee’s capacity as an agent for an owner of land that is subject to Te Ture Whenua Maori Act 1993 (the Maori Land Act 1993) is eligible to make an election.

                          3. A Maori Trust Board, as defined in section 2 of the Maori Trust Boards Act 1955, is eligible to make an election.

                          4. The Crown Forestry Rental Trust, established by deed in accordance with section 34 of the Crown Forest Assets Act 1989, is eligible to make an election.

                          5. Te Ohu Kai Moana Trustee Limited, established under section 33 of the Maori Fisheries Act 2004, is eligible to make an election.

                          6. Aotearoa Fisheries Limited, established under section 60 of the Maori Fisheries Act 2004, is eligible to make an election.

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