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

Related Plain Language Law
Conservation Act 1987
Following the Treaty of Waitangi principles in New Zealand's conservation law
4: Act to give effect to Treaty of Waitangi
Conservation Act 1987
Who can be on the New Zealand Conservation Authority team
6D: Membership
Conservation Act 1987
Who can be on a Conservation Board to help protect New Zealand's environment?
6P: Membership of Conservation Boards
Conservation Act 1987
People chosen to protect Lakes Manapouri, Monowai, and Te Anau and advise the Minister.
6X: Guardians of Lakes Manapouri, Monowai, and Te Anau
Conservation Act 1987
Māori fishing rights stay the same, even with new laws
26ZH: Maori fishing rights unaffected by this Part
Conservation Act 1987
Rules to protect Māori fishing rights in South Island rivers and lakes
48B: Special regulations relating to South Island freshwater fisheries
Trade Marks Act 2002
Explaining important words used in the trade mark law
5: Interpretation
Trade Marks Act 2002
How police can search a place with a special permission slip
134M: Powers of entry and search under warrant
Local Government Act 2002
Councils must include Māori in local decisions because of the Treaty of Waitangi
4: Treaty of Waitangi
Local Government Act 2002
Councils can share jobs and powers with each other
17: Transfer of responsibilities
Local Government Act 2002
Who can join the group that helps organise local government
33: Membership of Commission
Local Government Act 2002
How to choose people to be in charge of council groups
57: Appointment of directors
Local Government Act 2002
What local councils should do when making decisions and plans
75: Outline of Part
Local Government Act 2002
Rules for making good choices about important things in your community
77: Requirements in relation to decisions
Local Government Act 2002
How local councils include Māori in making decisions
81: Contributions to decision-making processes by Māori
Local Government Act 2002
Rules for selling or trading special property given to local councils
141: Conditions applying to sale or exchange of endowment property
Local Government Act 2002
Plans and reports that show what local councils are doing and how they spend money
Schedule 10: Long-term plans, annual plans, and annual reports
Local Government Act 2002
How the government chooses and lists experts to help with building fee disagreements
199F: Appointment and register of development contributions commissioners
Local Government Act 2002
Council groups must consider Māori connections to land and water before making big choices
60A: Significant decisions of council-controlled organisations affecting land or water
Local Government Act 2002
A letter telling a council-owned company how to work with others
64B: Statement of expectations
Income Tax Act 2007
Distributions made by Māori authorities to their members
CD 37: Maori authority distributions
Income Tax Act 2007
How Māori authority payments to members are taxed
CW 55: Maori authority distributions
Income Tax Act 2007
Tax deductions for Māori authorities when making donations
DV 12: Maori authorities: donations
Income Tax Act 2007
Rules to prevent unfair use of Māori authority tax credits
GB 42: Maori authority credit arrangements to obtain tax advantage
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
Maori authority distributions explained: What counts and what doesn't
HF 4: What constitutes a Maori authority distribution?
Income Tax Act 2007
Māori authority co-ops can give special credits to members
HF 5: Notional distributions of co-operative companies
Income Tax Act 2007
How Maori authorities fairly distribute taxable and non-taxable items to members
HF 8: Proportional allocation
Income Tax Act 2007
Tax credits for distributions from Māori authorities
LO 1: Tax credits for Maori authority credits
Income Tax Act 2007
How tax credits work for trust beneficiaries receiving Maori authority distributions
LO 2: Beneficiaries of trusts
Income Tax Act 2007
Rules for tax credits on Māori authority distributions
LO 3: Application of Maori authority distribution ratio
Income Tax Act 2007
Tax credits for Māori authority dividends may be reduced if the authority doesn't pay its tax
LO 4: When income tax unpaid
Income Tax Act 2007
How to work out the most credit you can add to dividends or distributions
OA 18: Calculation of maximum permitted ratios
Income Tax Act 2007
Imputation credit for distributions with Māori authority credits
OB 20: ICA distribution with Maori authority credit
Income Tax Act 2007
Maori authority credit account balance transferred to company when authority status ends
OB 21: ICA balance of Maori authority credit account
Income Tax Act 2007
Transferring remaining balance when a company becomes a Māori authority
OB 48: ICA credit balance when Maori authority credit account starts
Income Tax Act 2007
Rules for Māori authorities' tax credit accounts
OK 1: General rules for Maori authorities with Maori authority credit accounts
Income Tax Act 2007
How Māori authorities can get tax credits for paying or transferring tax
OK 2: MACA payment of tax or transfer to account
Income Tax Act 2007
Transferring excess tax between Māori authorities
OK 3: MACA transfer of excess tax from other Maori authorities
Income Tax Act 2007
Credit for Māori authorities when they pay extra income tax
OK 4: MACA payment of further income tax
Income Tax Act 2007
Māori authority receives credit for distribution with attached Māori authority credit
OK 5: MACA distribution with Maori authority credit
Income Tax Act 2007
Maori authority receives credit for imputed dividend
OK 6: MACA dividend derived with imputation credit
Income Tax Act 2007
Credit for tax withheld from passive income received by Māori authorities
OK 8: MACA resident withholding tax withheld
Income Tax Act 2007
Correction of wrongly credited tax for Māori authorities
OK 9: MACA reversal of tax advantage arrangement
Income Tax Act 2007
Māori authority distributions create equal debits for attached credits
OK 10: MACA distribution
Income Tax Act 2007
Transfer of excess tax between Māori authorities
OK 11: MACA transfer of excess tax to other Maori authorities
Income Tax Act 2007
Rules for Māori authority tax refunds and transfers
OK 12: MACA refund of income tax or transfer of excess tax to period or tax type
Income Tax Act 2007
Using overpaid income tax to settle other tax debts for Māori authorities
OK 13: MACA payment of other taxes
Income Tax Act 2007
Māori authority loses credits when shareholder ownership changes
OK 15: MACA debit for loss of shareholder continuity
Income Tax Act 2007
Penalty for not attaching enough credits to Māori authority distributions
OK 16: MACA breach of Maori authority credit ratio
Income Tax Act 2007
Rules for Māori authorities trying to gain unfair tax benefits
OK 17: MACA tax advantage arrangement
Income Tax Act 2007
Māori authorities can add tax credits to their distributions
OK 19: Maori authority credits attached to distributions
Income Tax Act 2007
Rules for Māori authorities when distributing money multiple times in a tax year
OK 20: MACA benchmark distribution rules
Income Tax Act 2007
Maori authorities may owe extra tax for negative account balances
OK 21: Further income tax for closing debit balance
Income Tax Act 2007
Tax payment when a Māori authority changes status
OK 22: Further income tax paid when Maori authority no longer Maori authority
Income Tax Act 2007
Māori authorities can use additional tax credits to pay income or provisional tax
OK 23: Further income tax paid satisfying liability for income tax
Income Tax Act 2007
Income tax payment can cover a Maori authority's further income tax
OK 24: Income tax paid satisfying liability for further income tax
Income Tax Act 2007
Rules for tax refunds to Māori authorities
RM 22: Limits on refunds for Maori authorities
Income Tax Act 2007
Refund limits for organisations no longer classified as Maori authorities
RM 23: Limits on refunds when Maori authority stops being Maori authority
Income Tax Act 2007
How extra tax paid by Māori authorities is treated for refunds
RM 26: Treatment of further income tax paid
Income Tax Act 2007
How Maori authorities handle tax payments without credits
RM 27: Application when no credits arise
Income Tax Act 2007
Rules for using extra money from tax refunds for specific tax years
RZ 6: Limits on refunds: transitional dates
Income Tax Act 2007
Former rule on Māori authority credit account spending for research and development
OK 4B: MACA expenditure on research and development
Income Tax Act 2007
Tax credit for retirement scheme contributors using Māori authority credits
LO 2B: Credit of RSCT for Maori authority credit
Income Tax Act 2007
How Māori authorities manage tax credits during a transition period
OZ 7B: Maori authority credit ratios for transitional period
Income Tax Act 2007
Temporary provisional tax calculation rules for Maori authorities in 2011-12 and 2012-13
RZ 5D: Standard method or GST method: transition for Maori authorities
Income Tax Act 2007
Tax-free timber rights in Treaty settlements
CW 1B: Treaty of Waitangi claim settlements: rights to take timber
Income Tax Act 2007
Treatment of new timber rights after cancelled rights in Treaty settlements
DP 9B: Treaty of Waitangi claim settlements: rights to take timber
Income Tax Act 2007
Māori authority credit for imputation credit from multi-rate PIE investment
OK 6B: MACA attributed PIE income with imputation credit
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
Tax exemption for Te Pou Tupua's income, with specific exceptions
CW 40C: Te Pou Tupua
Income Tax Act 2007
Māori authorities can receive a credit for research and development tax credits
OK 6C: MACA research and development tax credit
Income Tax Act 2007
Residential land transfers for Treaty of Waitangi settlements are ending soon
CB 6AE: Certain transfers of residential land included in settlement of claim under the Treaty of Waitangi
Income Tax Act 2007
Treaty settlement land no longer subject to residential land tax rules
FC 9D: Residential land: certain recipients of Treaty of Waitangi land
Smokefree Environments and Regulated Products Act 1990
Respecting the Treaty of Waitangi when making rules about smoked tobacco products
3AB: Te Tiriti o Waitangi (the Treaty of Waitangi)
Smokefree Environments and Regulated Products Act 1990
Talking to Māori about vaping product laws
20N: Consultation with Māori
Smokefree Environments and Regulated Products Act 1990
Rules about making smoked tobacco products safer
82B: Regulations relating to requirements for smoked tobacco products
Resource Management Act 1991
Recognising and considering Māori rights and values when making decisions about New Zealand's natural resources
8: Treaty of Waitangi
Resource Management Act 1991
A local authority can pass on some of its tasks to employees or helpers, but not all important decisions.
34A: Delegation of powers and functions to employees and other persons
Resource Management Act 1991
Keep records of local iwi and hapu contact details and interests
35A: Duty to keep records about iwi and hapu
Resource Management Act 1991
A local authority can make a decision on its own if others can't agree in time.
36C: Local authority may act by itself under joint management agreement
Resource Management Act 1991
What national policy statements are for: guiding big decisions that affect New Zealand's environment and people.
45: Purpose of national policy statements (other than New Zealand coastal policy statements)
Resource Management Act 1991
How the Government Makes National Environmental Rules
46A: Process for preparing national environmental standards and national policy statements
Resource Management Act 1991
What regional councils must think about when making or changing planning rules
61: Matters to be considered by regional council (policy statements)
Resource Management Act 1991
What a regional policy statement must include to help manage the environment and resources in your area
62: Contents of regional policy statements
Resource Management Act 1991
Things regional councils must think about when making or changing plans
66: Matters to be considered by regional council (plans)
Resource Management Act 1991
Rules for doing aquaculture in special coastal areas
165E: Applications in relation to aquaculture settlement areas
Resource Management Act 1991
The Government can tell councils how to share coastal spaces with the public.
165K: Power to give directions relating to allocation of authorisations for space provided for in plan
Resource Management Act 1991
The Minister can choose how to share out space in the coastal area if someone asks them to.
165N: Minister may approve use of allocation method
Resource Management Act 1991
Water conservation orders help protect special waters and the amazing things about them
199: Purpose of water conservation orders
Resource Management Act 1991
Who can be an Environment Commissioner: what skills and knowledge are needed?
253: Eligibility for appointment as Environment Commissioner or Deputy Environment Commissioner
Resource Management Act 1991
How the Environment Court works to make fair and efficient decisions for you
269: Court procedure
Resource Management Act 1991
How the Minister chooses people for a board of inquiry
149K: How members appointed
Resource Management Act 1991
Laws that say sorry and make things right with Māori iwi and hapū
Schedule 11: Acts that include statutory acknowledgements
Resource Management Act 1991
Iwi have special rights to buy certain authorisations before others, which councils must consider.
165W: Preferential rights of iwi
Resource Management Act 1991
Rules to follow before making new aquaculture regulations
360B: Conditions to be satisfied before regulations made under section 360A
Resource Management Act 1991
How the government creates rules for managing New Zealand's environment and resources
58D: Preparation of national planning standards
Resource Management Act 1991
How the government can change or cancel national planning rules in New Zealand.
58H: Changing, replacing, or revoking national planning standards
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
Rules for working together fairly and kindly when making decisions about land and nature
58N: Guiding principles
Resource Management Act 1991
Starting a partnership between Māori and the government for managing natural resources
Resource Management Act 1991
Iwi authorities can ask local councils to work together on resource management issues
58O: Initiation of Mana Whakahono a Rohe
Resource Management Act 1991
Iwi groups and local councils can start working together at different times, even if they said no before.
58P: Other opportunities to initiate Mana Whakahono a Rohe
Resource Management Act 1991
Explains how long it takes to finish making an agreement between local authorities and Māori groups
58Q: Time frame for concluding Mana Whakahono a Rohe
Resource Management Act 1991
This section explains what must be included in an agreement between local authorities and Māori groups about working together on environmental matters.
58R: Contents of Mana Whakahono a Rohe
Resource Management Act 1991
How to solve disagreements when making plans with Māori groups and the government
58S: Resolution of disputes that arise in course of negotiating Mana Whakahono a Rohe
Resource Management Act 1991
Checking and improving how local authorities work with Māori groups
58T: Review and monitoring
Resource Management Act 1991
This part explains how the special agreement with Māori groups works alongside other laws about Māori participation.
58U: Relationship with iwi participation legislation
Resource Management Act 1991
Special reasons why councils can limit building heights and density in some areas
77I: Qualifying matters in applying medium density residential standards and policy 3 to relevant residential zones
Resource Management Act 1991
Special reasons why cities can limit building in non-residential areas
77O: Qualifying matters in application of intensification policies to urban non-residential areas
Resource Management Act 1991
Details for groups that manage things after settling agreements
Wildlife Act 1953
How to make and approve plans to manage animal populations
14I: Procedure for preparation and approval of population management plans
National Parks Act 1980
National parks are protected natural areas that everyone can visit and enjoy
4: Parks to be maintained in natural state, and public to have right of entry
National Parks Act 1980
The law lists the national parks that existed when it started
6: Existing national parks
National Parks Act 1980
Boards help look after national parks and give advice on how to run them
30: Functions of Boards
Treaty of Waitangi Act 1975
Laws that affect what the Tribunal can decide
Schedule 3: Enactments to which jurisdiction of Tribunal is subject
Treaty of Waitangi Act 1975
Suggestions about land in forests that the government is in charge of
Treaty of Waitangi Act 1975
Suggestions about land owned by the New Zealand railways company
Treaty of Waitangi Act 1975
The name of this law is the Treaty of Waitangi Act 1975.
1: Short Title
Treaty of Waitangi Act 1975
What special words mean in the Treaty of Waitangi Act 1975
2: Interpretation
Treaty of Waitangi Act 1975
The government must follow the rules of this Act, just like everyone else.
3: Act to bind Crown
Treaty of Waitangi Act 1975
The Waitangi Tribunal is a group that helps solve important issues between the government and Maori people.
4: Waitangi Tribunal
Treaty of Waitangi Act 1975
The Deputy Chairperson is a backup leader who can take over if the main leader is away or sick.
4A: Deputy Chairperson
Treaty of Waitangi Act 1975
Being on the Tribunal doesn't change a Judge's job or benefits
4B: Appointment of Judge not to affect tenure, etc
Treaty of Waitangi Act 1975
What the Waitangi Tribunal does to help with important Māori issues and claims.
5: Functions of Tribunal
Treaty of Waitangi Act 1975
The Tribunal can help Māori with unfair claims about the Treaty of Waitangi
6: Jurisdiction of Tribunal to consider claims
Treaty of Waitangi Act 1975
Rules about when Māori can't make old Treaty claims
6AA: Limitation of Tribunal's jurisdiction in relation to historical Treaty claims
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
The Tribunal can say no to looking into a claim if it's not important or if you have another way to solve the problem.
7: Tribunal may refuse to inquire into claim
Treaty of Waitangi Act 1975
The Tribunal checks new laws to see if they are fair to Maori people according to the Treaty of Waitangi.
8: Jurisdiction of Tribunal to consider proposed legislation
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
What happens to land transferred to a State enterprise when the Tribunal makes temporary suggestions
8B: Interim recommendations in respect of land transferred to or vested in State enterprise
Treaty of Waitangi Act 1975
Having a say about land given to a State enterprise
8C: Right to be heard on question in relation to 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
The Minister gives a special certificate when the Tribunal says some land is safe from being taken back.
8E: Issue of certificate on recommendation of Tribunal
Treaty of Waitangi Act 1975
Asking the Tribunal for help to notify others about your application
8F: Directions as to service
Treaty of Waitangi Act 1975
Telling the public about a land claim application
8G: Public notice
Treaty of Waitangi Act 1975
The Tribunal sends out its decision to the person who applied and other important people.
8H: Service of decision
Treaty of Waitangi Act 1975
What special words mean in the law about Crown forest land
8HA: Interpretation of certain terms
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
What happens when the Tribunal makes temporary plans for Crown forest land
8HC: Interim recommendations 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
The Minister gives a special paper to say land won't go back to Maori owners after the Tribunal decides.
8HF: Issue of certificate on recommendation of Tribunal
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
Treaty of Waitangi Act 1975
The Tribunal sends you a copy of their decision and also sends it to some important government ministers.
8HI: Service of decision
Treaty of Waitangi Act 1975
Claims about land that used to be owned by the government and is now owned by a railway company
8HJ: Claims relating to land vested under New Zealand Railways Corporation Restructuring Act 1990
Treaty of Waitangi Act 1975
The government must report each year on how it's doing with the Tribunal's suggestions.
8I: Annual report on implementation of recommendations
Treaty of Waitangi Act 1975
A special agreement between the Queen of England and Maori chiefs to protect Maori rights and keep peace in New Zealand
Schedule 1: The Treaty of Waitangi
Treaty of Waitangi Act 1975
Rules about the Waitangi Tribunal, a group that investigates Treaty of Waitangi claims
Schedule 2: Provisions relating to the Waitangi Tribunal
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
Accident Compensation Act 2001
ACC must report yearly on how Māori and other groups use accident compensation
278B: Corporation to report in each financial year on access to accident compensation scheme by Māori and identified population groups
Principles of the Treaty of Waitangi Bill
Defining rules for understanding Treaty principles in New Zealand law
Principles of the Treaty of Waitangi Bill
Ministry of Justice must make a special report explaining the bill
Principles of the Treaty of Waitangi Bill
Explaining what the Treaty of Waitangi means for New Zealand's laws
Principles of the Treaty of Waitangi Bill
Report on how changes to Treaty of Waitangi law might affect people
Principles of the Treaty of Waitangi Bill
Principles of the Treaty of Waitangi Bill
What this law is called and what it's about
1: Title
Principles of the Treaty of Waitangi Bill
When this law starts working depends on what New Zealand voters decide
2: Commencement
Principles of the Treaty of Waitangi Bill
This bill explains the Treaty of Waitangi rules and how to use them
3: Purpose
Principles of the Treaty of Waitangi Bill
What important words mean in this proposed law
4: Interpretation
Principles of the Treaty of Waitangi Bill
This law would apply to the government and its workers
5: Act binds the Crown
Principles of the Treaty of Waitangi Bill
Beginning Rules: What This Law Is About and How to Understand It
Principles of the Treaty of Waitangi Bill
Explaining how the Treaty of Waitangi should work in today's laws
6: Principles of Treaty of Waitangi
Principles of the Treaty of Waitangi Bill
Use the Treaty principles in section 6 to understand laws about the Treaty
7: Principles of Treaty of Waitangi set out in section 6 must be used to interpret enactments
Principles of the Treaty of Waitangi Bill
This law won't change how we deal with old Treaty settlements
8: Act not to apply to interpretation of Treaty settlement Act or settlement of historical Treaty claim under Treaty of Waitangi Act 1975
Principles of the Treaty of Waitangi Bill
The Treaty of Waitangi/te Tiriti o Waitangi's words will stay the same
9: Treaty of Waitangi/te Tiriti o Waitangi not amended
Principles of the Treaty of Waitangi Bill
Rules for understanding and using the Treaty's ideas in our laws
Public Service Act 2020
How the Government works with Māori under the Treaty of Waitangi
14: Crown’s relationships with Māori
Customer and Product Data Act 2025
The Minister must talk to important people before making new rules
106: Minister must consult on proposed designation
Customer and Product Data Act 2025
Minister must think carefully before making rules about sharing data
105: Minister must have regard to certain matters when recommending designation regulations
Customer and Product Data Act 2025
The boss must talk to important people before making new rules
140: Chief executive’s consultation on proposed standards
Customer and Product Data Act 2025
Minister talks to people before making new rules
137: Minister must consult on proposed regulations
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
Panel asks two Māori ministers for their thoughts before deciding
72: Panel seeks comments from Minister for Māori Crown Relations: Te Arawhiti and Minister for Māori Development
Fast-track Approvals Act 2024
Protecting private information about Māori groups
91: Information held by relevant administering agencies and local authorities that is sensitive to iwi or hapū
Fast-track Approvals Act 2024
Respecting Māori agreements and rights when using this law
7: Obligation relating to Treaty settlements and recognised customary rights
Fast-track Approvals Act 2024
The main plan for protecting and managing the Waikato and Waipā Rivers
8: Te Ture Whaimana
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
Panel asks for public feedback on big projects
53: Panel invites comments on substantive application
Fast-track Approvals Act 2024
Rules for inviting comments on environmental applications
54: General provisions relating to invitations given under section 53
Fast-track Approvals Act 2024
The Conservation boss writes a report about swapping land
35: Director-General of Conservation’s report on land exchange
Fast-track Approvals Act 2024
How Treaty settlements and other agreements affect decisions on projects
16: Effect of Treaty settlements and other obligations on decision making
Fast-track Approvals Act 2024
How the Minister decides if a project can use the fast-track process
21: Minister's decision on referral application
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
Fast-track Approvals Act 2024
Rules about honouring Māori rights when making decisions
84: Conditions relating to Treaty settlements and recognised customary rights
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