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Income Tax Act 2007

Taxation of certain entities - Maori authorities

HF 8: Proportional allocation

You could also call this:

“How Maori authorities fairly distribute taxable and non-taxable items to members”

When a Maori authority gives out money or other things, it might include both taxable and non-taxable items. If this happens, the Maori authority must share these items fairly among all the members who are getting the distribution. This means that each member should get the same mix of taxable and non-taxable items. For example, if half of the total distribution is taxable, then half of what each member gets should be taxable too. This rule makes sure that everyone is treated the same way and gets their fair share of both types of items.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517489.

Topics:
Money and consumer rights > Taxes
Māori affairs > Treaty of Waitangi
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HF 7: Taxable Maori authority distributions, or

“Taxable income from Māori authorities to members”

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HF 9: Treatment of companies and trusts that choose to apply this subpart, or

“How companies and trusts are treated when they choose to become or stop being a Maori authority”

Part H Taxation of certain entities
Maori authorities

HF 8Proportional allocation

  1. If a Maori authority distribution consists of a taxable Maori authority distribution and another amount, the Maori authority must allocate an equal proportion of each type of distribution to every member to whom the distribution is made.

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