Tax Administration Act 1994

Information, record-keeping, and returns - Returns - Fringe benefits

57: Maori authority to make returns of income

You could also call this:

"Māori groups must report their yearly income to the government"

Illustration for Tax Administration Act 1994

You need to fill out a form every year if you are a Maori authority. The form must show all your taxable income from the previous year. You can find out how to deliver investment income information in Section 25I. You must give the form to the Commissioner by a certain date. This date is the same as the date for other people to give in their income returns. You must follow the rules to fill out the form correctly. You have to give the Commissioner the form on time, every year. This is a rule for all Maori authorities. The form helps the Commissioner know about your income.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM351590.

Topics:

Money and consumer rights > TaxesMāori affairs > Māori land

56B: Certain information required in returns, or

"What info companies must give when they pay dividends"

57B: Requirements for multi-rate PIEs, or

"Rules for multi-rate investment schemes"

Part 3Information, record-keeping, and returns
Returns: Fringe benefits

57Maori authority to make returns of income

Every year a Maori authority must furnish a return in the prescribed form that is a complete statement of the Maori authority's taxable income for the preceding year.
Section 25I sets out how and when investment income information for a Maori authority distribution must be delivered to the Commissioner.
The return must be furnished to the Commissioner on or before the date by which returns of income are required under this Act.

Notes

Section 57: replaced, on 26 March 2003 (applying for 2004–05 and subsequent income years), by section 97(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
Section 57(1B): inserted, on 1 April 2020, by section 324 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).