Topic

Māori land

This page contains different parts of laws about Māori land.

Conservation Act 1987

Agreement to protect special land and its Maori values.

27A: Nga Whenua Rahui kawenata

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Income Tax Act 2007

Rules for money received from Māori authorities

CV 11: Maori authorities

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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

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Income Tax Act 2007

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

CW 3: Forestry companies and Maori investment companies

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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

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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

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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

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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

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Income Tax Act 2007

Entities that can choose to become a Māori authority

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

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Income Tax Act 2007

How Māori authorities follow special tax rules

HF 3: Applying provisions to Maori authorities

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Income Tax Act 2007

How tax applies to money you receive from a Māori authority

HF 6: Tax treatment of Maori authority distributions

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Income Tax Act 2007

Taxable income from Māori authorities to members

HF 7: Taxable Maori authority distributions

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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

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Income Tax Act 2007

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

HF 10: Market value calculations

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Income Tax Act 2007

How to become a Māori authority and what happens next

HF 11: Choosing to become Maori authority

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Income Tax Act 2007

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

OK 18: MACA final balance

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Income Tax Act 2007

A record of money set aside by a Maori authority for its members

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Income Tax Act 2007

Tax on money or benefits you receive from a Maori authority

RE 16: Taxable Maori authority distributions

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Local Government Act 2002

Rules for planning how local areas collect and spend money

102: Funding and financial policies

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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

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Local Government Act 2002

Rules for lowering rates on special Māori land

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

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Fencing Act 1978

Rules for dealing with fence disputes in court

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

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Resource Management Act 1991

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

6: Matters of national importance

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Resource Management Act 1991

Rules for dividing land into smaller pieces

11: Restrictions on subdivision of land

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Resource Management Act 1991

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

14: Restrictions relating to water

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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

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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

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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

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Resource Management Act 1991

Paying to use the coastal area: when and how much

64A: Imposition of coastal occupation charges

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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

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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

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Resource Management Act 1991

How to apply for permission to use natural resources

88: Making an application

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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

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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

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Resource Management Act 1991

Rules for doing aquaculture in special coastal areas

165E: Applications in relation to aquaculture settlement areas

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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

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Resource Management Act 1991

Asking the council to protect a special place

189: Notice of requirement to territorial authority

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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

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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

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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

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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

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Resource Management Act 1991

Telling some people about permission requests for special activities

95B: Limited notification of consent applications

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Resource Management Act 1991

What is an affected group with protected Māori customary rights?

95F: Meaning of affected protected customary rights group

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Income Tax Act 2007

Refunds or transfers of tax credits for Māori authorities

OK 14B: MACA refund of tax credit

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Electricity Act 1992

Rules for sending notices about Māori land for electricity matters

168: Notices in relation to Maori land

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Electricity Industry Act 2010

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

126: Interface with Resource Management Act 1991

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Building Act 2004

Rules for telling people about special building permissions on risky land

73: Conditions on building consents granted under section 72

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Building Act 2004

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

74: Steps after notification

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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

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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

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Biosecurity Act 1993

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

128: Power to act on default

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Resource Management Act 1991

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

95G: Meaning of affected customary marine title group

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Income Tax Act 2007

What happens when a Maori authority changes its status

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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

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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

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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

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Treaty of Waitangi Act 1975

Telling the public about a land claim application

8G: Public notice

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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

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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

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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

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Treaty of Waitangi Act 1975

Asking the Tribunal for help to notify others about your application

8HG: Directions as to service

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Treaty of Waitangi Act 1975

Telling the public about an application to use Crown forest land

8HH: Public notice

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Public Works Act 1981

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

17: Acquisition by agreement

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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

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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

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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

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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

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Public Works Act 1981

Old rules are removed and important ones are kept

248: Repeals, revocation, and savings

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Income Tax Act 2007

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

CW 40B: Te Urewera Board

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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

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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

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Fast-track Approvals Act 2024

Talking to important groups before asking for special project approval

11: Consultation requirements for referral application

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Fast-track Approvals Act 2024

Steps to follow before applying for a special project

29: Pre-lodgement requirements for listed project

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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

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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

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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

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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

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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

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Fast-track Approvals Act 2024

Activities that are not allowed in certain places or situations

5: Meaning of ineligible activity

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Fast-track Approvals Act 2024

Rules for sending notices about Māori land

114: Notices in relation to Māori land

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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

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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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About this project

What is this project?

This project is an experiment to take difficult language, and make it easier to read and understand for everyone.

How do we do this?

What’s our process for taking the law and turning it into plain language?

Why is the law written like it is?

Laws are often hard to read. They use a lot of words and language we don’t usually use when we talk.

Should we use AI for this?

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.

You can talk to Community Law or Citizen’s Advice Bureau about your rights.

Remember that AI can make mistakes, and just reading the law isn’t enough to understand how it could be used in court.