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
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
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
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
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
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
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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