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Income Tax Act 2007

Taxation of certain entities - Maori authorities - Table H1Consequences of change in entity status for purposes of Maori authority rules

HF 11: Choosing to become Maori authority

You could also call this:

“How to become a Māori authority and what happens next”

If you want to become a Maori authority, you need to be eligible according to section HF 2. If you are eligible, you can choose to become a Maori authority by telling the Commissioner.

After you tell the Commissioner, they will send you a notice to say your choice has been accepted. The notice will include the date when your choice is accepted.

Your choice to become a Maori authority starts on one of these days:

  1. The first day of the income year when you told the Commissioner
  2. The first day of the next income year, if that’s the date you choose
  3. The day when you stop following the rules in the charities register under the Charities Act 2005, if that’s the date you choose

Your choice to be a Maori authority will stop if:

  1. You tell the Commissioner you want to cancel it. Your choice will stop on the date you put in your notice.
  2. You stop being a Maori authority.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1517497.

Topics:
Māori affairs > Māori land
Money and consumer rights > Taxes
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Part H Taxation of certain entities
Maori authorities: Table H1Consequences of change in entity status for purposes of Maori authority rules

HF 11Choosing to become Maori authority

  1. A person who is eligible under section HF 2 may choose to become a Maori authority by notifying the Commissioner.

  2. Having received a notice under subsection (1), the Commissioner must notify the person of the acceptance of the election. The Commissioner must provide an acceptance date in the notice.

  3. The election takes effect on—

  4. the first day of the income year in which the person's notice is given; or
    1. the first day of the next income year, if the person nominates that date in the notice; or
      1. the day on which the person does not comply with the person's rules contained in the register of charities under the Charities Act 2005, if the person nominates that date in the notice.

        1. An election under this section stops having effect if the person—

        2. notifies the Commissioner that the election is cancelled, and the election no longer has effect from the date set out in the notice:
          1. stops being a Maori authority.

            Compare
            Notes
            • Section HF 11(3): replaced, on , by section 126 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).