Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
HF 7: Taxable Maori authority distributions
or “Taxable income from Māori authorities to members”
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.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

Next up: 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”
Next

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.

Compare