Topic

Māori land

This page contains different parts of laws about Māori land, within the topic of Māori affairs.

Related Plain Language Law

Conservation Act 1987

Agreement to protect special land and its Maori values.

27A: Nga Whenua Rahui kawenata

Local Government (Rating) Act 2002

Helping Local Communities by Funding Their Activities

Local Government (Rating) Act 2002

Local Government (Rating) Act 2002

This law helps local councils do their job and explains how rates work so it's fair for everyone.

3: Purpose

Local Government (Rating) Act 2002

What's in the Local Government (Rating) Act 2002: a breakdown of its different parts

4: Outline

Local Government (Rating) Act 2002

Local Government (Rating) Act 2002

You can ask the council to keep your name and address private on their rating records.

28C: Owner of rating unit and ratepayer for separate rating area entered on database may require local authority to withhold information from database

Local Government (Rating) Act 2002

Rule to help councils set up a database that is no longer needed

28D: Transitional provision for local authority to establish database

Local Government (Rating) Act 2002

Local Government (Rating) Act 2002

What happens if your rates bill arrives late

49: Late delivery of rates invoice

Local Government (Rating) Act 2002

Getting rates from people who are not the property owner

Local Government (Rating) Act 2002

What happens when a charging order is made against your property for unpaid rates

66: Registration of charging order for judgment for rates

Local Government (Rating) Act 2002

Buying or leasing abandoned land is automatically considered legal

81: Presumption that sale or lease valid

Local Government (Rating) Act 2002

Officially recording certain documents with the authorities

83: Registration of instruments

Local Government (Rating) Act 2002

Local Government (Rating) Act 2002

When you don't have to pay some or all of your rates

Local Government (Rating) Act 2002

Māori Land Rates

Local Government (Rating) Act 2002

Māori freehold land owners pay rates just like other land owners.

91: Liability of Māori freehold land for rates

Local Government (Rating) Act 2002

Lists that show the value of Māori land in different areas

Local Government (Rating) Act 2002

Who pays rates for Māori land is recorded by the local council

92: Recording name of ratepayer

Local Government (Rating) Act 2002

Land owned by a group of people, called trustees, who look after it.

Local Government (Rating) Act 2002

Trustees of Māori land only pay rates from the land's income, not their own money.

93: Limitation on trustee liability

Local Government (Rating) Act 2002

Māori land owned by many people together

Local Government (Rating) Act 2002

Choosing someone to get important papers for Māori land owned by multiple people

94: Appointment of person to receive notices

Local Government (Rating) Act 2002

What happens when someone is chosen to deal with rates for Māori freehold land

95: Effect of appointment of owner or agent

Local Government (Rating) Act 2002

Someone using Māori land that is owned by many people or in different areas

Local Government (Rating) Act 2002

You must pay rates for land you use, even if you don't own it.

96: Person actually using land liable for rates

Local Government (Rating) Act 2002

Council sends rates bills to the person using Māori freehold land

97: Rates assessment delivered to person actually using land

Local Government (Rating) Act 2002

You don't pay rates for a separate area within your property

98: Ratepayer of underlying rating unit not liable for rates on separate rating area

Local Government (Rating) Act 2002

Charging orders are special instructions about how to deal with Māori land.

Local Government (Rating) Act 2002

Asking for a charging order on Māori land when rates are unpaid

99: Application for charging order

Local Government (Rating) Act 2002

Things the Māori Land Court must think about when dealing with unpaid rates on Māori land

100: Matters that must be taken into account by Māori Land Court

Local Government (Rating) Act 2002

Māori Land Court can order you to pay unpaid rates after 6 months

101: Powers of Māori Land Court to make charging order

Local Government (Rating) Act 2002

You must register a charging order from the Māori Land Court to make it official.

102: Charging order must be registered

Local Government (Rating) Act 2002

Getting back extra rates you paid for Māori land you own with others

103: Charging order in favour of owner paying rates

Local Government (Rating) Act 2002

What happens when someone owes money and has a charging order on their Māori land.

Local Government (Rating) Act 2002

What happens when a charging order is made: you need permission to use your land

104: Effect of charging order

Local Government (Rating) Act 2002

A charging order on Māori land stays in place until it's officially cancelled.

105: Charging order in force until discharged

Local Government (Rating) Act 2002

Combining multiple rate debts into one bill for the same land

106: Consolidation of charging orders

Local Government (Rating) Act 2002

What happens to a charging order when land is divided into smaller parts

107: Charging order apportioned if land partitioned

Local Government (Rating) Act 2002

How the law makes sure people pay fees owed on Māori land

Local Government (Rating) Act 2002

Māori Land Court can help get unpaid rates from Māori land owners in a fair way.

108: Māori Land Court may enforce charging order

Local Government (Rating) Act 2002

What the court orders must include to make sure land rates are paid

109: Scope of order

Local Government (Rating) Act 2002

Stopping an order to pay overdue land rates

110: Cancellation of order to enforce charging order

Local Government (Rating) Act 2002

Māori Land Court can order payment of unpaid rates from trust money

111: Māori Land Court may make order for payment

Local Government (Rating) Act 2002

Removing orders that say someone owes money for a piece of Māori land

Local Government (Rating) Act 2002

Paying rates can cancel a charging order on your land, either fully or partly.

112: Discharge of charging order in full or in part

Local Government (Rating) Act 2002

Updating records when unpaid rates are paid off, fully or partly

113: Notation and registration of discharge

Local Government (Rating) Act 2002

Remission, postponement, and exemption of rates means not paying or delaying rates on Māori land.

Local Government (Rating) Act 2002

Reducing rates on Māori land: when councils can lower or cancel rates

114: Remission of rates on Māori freehold land generally

Local Government (Rating) Act 2002

Delaying rate payments for Māori freehold land owners

115: Postponement of requirement to pay rates

Local Government (Rating) Act 2002

Māori freehold land might not have to pay rates, and the Governor-General decides this with help.

116: Exemption of Māori freehold land from rates

Local Government (Rating) Act 2002

What happens when you don't have to pay rates on Māori land

117: Effect of exemption

Local Government (Rating) Act 2002

Asking people to pay a one-off amount of money

Local Government (Rating) Act 2002

Local Government (Rating) Act 2002

What happens when rates are replaced

Local Government (Rating) Act 2002

Local Government (Rating) Act 2002

What happens if you don't pay a levy on abandoned land for 3 years or more

83A: Unpaid levy under Infrastructure Funding and Financing Act 2020

Local Government (Rating) Act 2002

What happens to the money when abandoned land is sold or leased?

83B: Application of proceeds of sale or lease

Local Government (Rating) Act 2002

Councils can't charge rates for things that Kāinga Ora is already charging for in a project area.

19A: Rates not to overlap with targeted rates under Urban Development Act 2020

Local Government (Rating) Act 2002

You must pay rates on abandoned Māori land if you use it and the owner can't be found.

62A: Person actually using certain abandoned general land liable for rates

Local Government (Rating) Act 2002

Reducing rates for Māori land that's being developed

114A: Remission of rates for Māori freehold land under development

Local Government (Rating) Act 2002

Special rules for changing to new rating laws

Schedule 1AA: Transitional, savings, and related provisions

Local Government (Rating) Act 2002

Council can cancel unpaid rates on Māori land when the owner has passed away

90B: Chief executive may write off rates of deceased owners of Māori freehold land

Local Government (Rating) Act 2002

Using multiple pieces of Māori land together as one unit for rate payments

20A: Rating units of Māori freehold land used as a single unit

Local Government (Rating) Act 2002

Land owned by Māori can be divided into separate areas for rating purposes.

Local Government (Rating) Act 2002

Dividing Māori freehold land into separate areas for paying rates

98A: How rating unit on Māori freehold land divided into separate rating areas

Local Government (Rating) Act 2002

How rates are split for Māori land that is divided into separate areas

98B: Apportionment of rates for separate rating areas

Local Government (Rating) Act 2002

What happens when a separate area is created or removed from a rated area

98D: When separate rating area divided from rating area

Local Government (Rating) Act 2002

When a separate rating area stops being separate

98E: How separate rating area ceases to be a separate rating area

Local Government (Rating) Act 2002

You must pay lump sums for the whole rating unit, not just a part of it.

98F: Election to make lump sum contributions must be made on behalf of underlying rating unit

Local Government Act 2002

Rules for planning how local areas collect and spend money

102: Funding and financial policies

Local Government Act 2002

Rules about paying or delaying land taxes on special Māori land

108: Policy on remission and postponement of rates on Māori freehold land

Local Government Act 2002

Rules about reducing rates for Māori land to help the community and its owners

Schedule 11: Matters relating to rates relief on Māori freehold land

Income Tax Act 2007

Rules for money received from Māori authorities

CV 11: Maori authorities

Income Tax Act 2007

Tax rules for forestry companies buying land with trees from the Crown, Māori owners, or holding companies

CW 1: Forestry companies established by the Crown, Maori owners, and holding companies acquiring land with standing timber from founders

Income Tax Act 2007

Tax-free interest on special loans from forestry and Māori investment companies

CW 3: Forestry companies and Maori investment companies

Income Tax Act 2007

No tax deduction for forestry businesses paying interest on certain Crown or Māori land loans

DP 8: Forestry business on land acquired from the Crown, Maori owners, or holding company: no deduction

Income Tax Act 2007

How to calculate the cost of timber when buying forested land from specific sellers

DP 9: Cost of acquiring timber: forestry business on land acquired from the Crown, Maori owners, or holding company

Income Tax Act 2007

Rules to prevent unfair tax advantages in Maori authority credit arrangements

GB 43: Reconstruction of Maori authority credit arrangements to obtain tax advantage

Income Tax Act 2007

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

HF 1: Maori authorities and the Maori authority rules

Income Tax Act 2007

Entities that can choose to become a Māori authority

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

Income Tax Act 2007

How Māori authorities follow special tax rules

HF 3: Applying provisions to Maori authorities

Income Tax Act 2007

How tax applies to money you receive from a Māori authority

HF 6: Tax treatment of Maori authority distributions

Income Tax Act 2007

Taxable income from Māori authorities to members

HF 7: Taxable Maori authority distributions

Income Tax Act 2007

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

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

Income Tax Act 2007

How to calculate property values when an entity becomes a Maori authority again

HF 10: Market value calculations

Income Tax Act 2007

How to become a Māori authority and what happens next

HF 11: Choosing to become Maori authority

Income Tax Act 2007

What happens to the remaining balance when a Māori authority closes its credit account

OK 18: MACA final balance

Income Tax Act 2007

Credits for Maori authorities are listed in Table O17.

Income Tax Act 2007

Tax on money or benefits you receive from a Maori authority

RE 16: Taxable Maori authority distributions

Income Tax Act 2007

Refunds or transfers of tax credits for Māori authorities

OK 14B: MACA refund of tax credit

Income Tax Act 2007

What happens to tax rules when a group's status changes, especially for Maori authorities

Income Tax Act 2007

What happens to a charity's money when it's no longer exempt from paying tax

HR 12: Non-exempt charities: treatment of tax-exempt accumulations

Income Tax Act 2007

Tax exemption for Te Urewera Board's expenses related to its official duties

CW 40B: Te Urewera Board

Income Tax Act 2007

Rules for residential land transfers involving Māori family trusts (repealed from July 2024)

CB 6AC: Residential land transferred in relation to certain Māori family trusts

Income Tax Act 2007

Help with tax when Māori trusts buy or sell residential land

FD 2: Relief from bright-line test for Māori rollover trusts

Income Tax Act 2007

Selling residential land as part of a Treaty of Waitangi settlement has special tax rules.

FD 3: Certain transfers of residential land included in settlement of claim under Treaty of Waitangi

Resource Management Act 1991

Looking after New Zealand's special places and resources is important

6: Matters of national importance

Resource Management Act 1991

Rules for dividing land into smaller pieces

11: Restrictions on subdivision of land

Resource Management Act 1991

Rules about taking and using water from rivers, lakes, and the sea

14: Restrictions relating to water

Resource Management Act 1991

You can do special cultural activities if you follow the rules

17A: Recognised customary activity may be exercised in accordance with any controls

Resource Management Act 1991

This law used to explain how to check if customary activities might harm the environment, but it's no longer in use.

17B: Adverse effects assessment

Resource Management Act 1991

Regional councils must give the Minister of Conservation information when asked

28A: Regional council must supply information to Minister of Conservation

Resource Management Act 1991

Paying to use the coastal area: when and how much

64A: Imposition of coastal occupation charges

Resource Management Act 1991

Plans must protect special Māori rights and not allow activities that hurt them.

85A: Plan or proposed plan must not include certain rules

Resource Management Act 1991

What to do if a plan's rules don't follow the law about protecting special Maori rights

85B: Process to apply if plan or proposed plan does not comply with section 85A

Resource Management Act 1991

How to apply for permission to use natural resources

88: Making an application

Resource Management Act 1991

When people with special rights to coastal areas need to agree before someone can do things that might harm the environment

107C: Circumstances when written approval for resource consent required from holder of customary rights order

Resource Management Act 1991

How to handle a special situation when giving permission might cancel someone's traditional rights

107D: Process to apply if grant of resource consent has effect of cancelling customary rights order

Resource Management Act 1991

Rules for doing aquaculture in special coastal areas

165E: Applications in relation to aquaculture settlement areas

Resource Management Act 1991

When the government helps a company take land for a project, they must follow special rules and pay the owner.

186: Compulsory acquisition powers

Resource Management Act 1991

Asking the council to protect a special place

189: Notice of requirement to territorial authority

Resource Management Act 1991

Environment cases are heard by a special judge called an Environment Judge

309: Proceedings to be heard by an Environment Judge

Resource Management Act 1991

Special rules for Maori land owners when they get a notice under the Resource Management Act

353: Notices and consents in relation to Maori land

Resource Management Act 1991

This law used to explain how the Foreshore and Seabed Act affected who owned new land created at the edge of the sea, but it's not used anymore.

355AA: Effect of Foreshore and Seabed Act 2004 on vesting of reclamations

Resource Management Act 1991

Rules for Lake Taupo: who's in charge of activities on the lake

425A: Functions and powers in respect of activities on or in Lake Taupo

Resource Management Act 1991

Telling some people about permission requests for special activities

95B: Limited notification of consent applications

Resource Management Act 1991

What is an affected group with protected Māori customary rights?

95F: Meaning of affected protected customary rights group

Resource Management Act 1991

What is an affected customary marine title group in New Zealand law?

95G: Meaning of affected customary marine title group

Resource Management Act 1991

Mana Whakahono a Rohe helps Māori groups and local councils work together on how to look after the land and make decisions about it.

58M: Purpose of Mana Whakahono a Rohe

Resource Management Act 1991

The Minister decides who needs to know about a special request, and tells them about it

149ZCC: Limited notification of application or notice

Resource Management Act 1991

This explains what a plan to allow more houses in cities means and what it must include.

80E: Meaning of intensification planning instrument

Resource Management Act 1991

Councils must quickly update their plans if the government changes areas set aside for Māori aquaculture, without needing to follow the usual process.

85AA: Plan must be updated to reflect changes to aquaculture settlement area

Resource Management Act 1991

The law says people in charge must tell Māori groups about new building plans near their special places.

42AA: Provision of relevant information to post-settlement governance entity

Fencing Act 1978

Rules for dealing with fence disputes in court

23: Proceedings to be in accordance with District Court Act 2016

Electricity Industry Act 2010

How the Resource Management Act fits with changes to the Waitaki Power Scheme

126: Interface with Resource Management Act 1991

Electricity Act 1992

Rules for sending notices about Māori land for electricity matters

168: Notices in relation to Maori land

Building Act 2004

Rules for telling people about special building permissions on risky land

73: Conditions on building consents granted under section 72

Building Act 2004

What happens after someone tells the government about building in a dangerous area

74: Steps after notification

Building Act 2004

Special rules for sending notices about Māori land, with time limits for owners to respond

395: Notices in relation to Māori land

Building Act 2004

Rules for old notes on land titles now work under the new law

434: Transitional provision for certain entries on certificates of title made under former Act

Biosecurity Act 1993

What happens if you don't follow the rules in a notice or order

128: Power to act on default

Overseas Investment Act 2005

Changes to the law about Maori land

Overseas Investment Act 2005

Changes to the law about Maori land

74: Amendment to Te Ture Whenua Maori Act 1993

Overseas Investment Act 2005

What happens to things that were already underway when the new overseas investment rules started

77: Transitional provision for acts done or begun under previous overseas investment regime

Overseas Investment Act 2005

When You Don't Need Permission to Invest in New Zealand Land

Schedule 3: Exemptions from requirement for consent

Overseas Investment Act 2005

The government must publish a list of special Māori land and the land next to it.

37A: Regulator must publish list of sensitive adjoining land relating to collective group of Māori

Treaty of Waitangi Act 1975

The Tribunal can ask special courts for help to make fair decisions about Maori land and customs.

6A: Power of Tribunal to state case for Maori Appellate Court or Maori Land Court

Treaty of Waitangi Act 1975

What happens to Maori land given to a State enterprise and how it can be returned

8A: Recommendations in respect of land transferred to or vested in State enterprise

Treaty of Waitangi Act 1975

The Tribunal can help stop the government from taking certain land if you ask them and others agree.

8D: Special power of Tribunal to recommend that land be no longer liable to resumption

Treaty of Waitangi Act 1975

Telling the public about a land claim application

8G: Public notice

Treaty of Waitangi Act 1975

The Tribunal's advice on Crown forest land claims, including returning land to Maori ownership.

8HB: Recommendations of Tribunal in respect of Crown forest land

Treaty of Waitangi Act 1975

Having a say about Crown forest land claims

8HD: Right to be heard on question in relation to Crown forest land

Treaty of Waitangi Act 1975

The Tribunal can suggest that some land shouldn't be given back to Maori owners.

8HE: Special power of Tribunal to recommend that land not be liable to be returned to Maori ownership

Treaty of Waitangi Act 1975

Asking the Tribunal for help to notify others about your application

8HG: Directions as to service

Treaty of Waitangi Act 1975

Telling the public about an application to use Crown forest land

8HH: Public notice

Public Works Act 1981

Buying land for public projects: How the government makes deals with landowners

17: Acquisition by agreement

Public Works Act 1981

The government must try to buy your land before taking it for public projects

18: Prior negotiations required for acquisition of land for essential works

Public Works Act 1981

Notice telling you the government wants to use your land for a public project

23: Notice of intention to take land

Public Works Act 1981

Rules for giving back Māori land the government doesn't need anymore

41: Disposal of former Maori land when no longer required

Public Works Act 1981

Extra money if you can't buy back land taken for public use because it's returned to Māori

42A: Solatium payment for loss of opportunity to purchase

Public Works Act 1981

Old rules are removed and important ones are kept

248: Repeals, revocation, and savings

Trusts Act 2019

How special trust advisers get paid for their work

76: Remuneration of special trust advisers

Trusts Act 2019

Changes to other laws because the old Perpetuities Act 1964 is no longer used

Schedule 5: Amendments consequential on repeal of Perpetuities Act 1964 and abolition of rule against perpetuities

Goods and Services Tax Act 1985

No GST on land given to Te Kōwhatu Tū Moana in Waitara

78H: Land in Waitara vested in Te Kōwhatu Tū Moana to be zero-rated

Fast-track Approvals Act 2024

Talking to important groups before asking for special project approval

11: Consultation requirements for referral application

Fast-track Approvals Act 2024

Steps to follow before applying for a special project

29: Pre-lodgement requirements for listed project

Fast-track Approvals Act 2024

The Minister must get a report about Māori rights and interests in the project area

18: Report on Treaty settlements and other obligations

Fast-track Approvals Act 2024

Activities that are not allowed in certain places or situations

5: Meaning of ineligible activity

Fast-track Approvals Act 2024

Rules for sending notices about Māori land

114: Notices in relation to Māori land

Fast-track Approvals Act 2024

Minister can allow building on some Māori land that's usually off-limits

23: Minister may determine that linear infrastructure on certain identified Māori land is not ineligible activity

Fast-track Approvals Act 2024

How Treaty settlements and sea laws affect decisions about approvals

82: Effect of Treaty settlements and other obligations on decision making

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What are the good and bad sides of using AI?

Is this information the actual law?

We hope that this information will help people understand New Zealand laws. But we think that it's important you talk to someone who understands the law well if you have questions or are worried about something.

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