All Accounting Categories
Becoming a Māori authority
About this Guide Maori authorities a guide to the new Maori authority tax rules. When to use this guide This guide outlines the legislation that was passed in 2003 introducing new rules that apply to the taxation of Maori authorities. It covers: the changes the tax rules for Maori authorities what is a Maori authority…
Māori authorities’ tax return guide
About this Guide Use this guide to help you complete the Maori authorities Income tax return (IR8) . When to use this guide All Maori authorities must file a tax return each year, so use this guide to help complete the IR8 yearly return.
Māori authority distributions
About this Guide Use this factsheet if your Māori authority makes distributions to its members. It will help you work out if these are taxable or not and whether taxes must be paid. When to use this Guide If your Māori authority makes distributions to its members there are several steps you’ll need to take…
Māori authority tax rules
This guide is for people who administer the accounts for a Māori authority.
Payments and gifts in the Māori community
This factsheet explains the tax treatment of payments or gifts in the Māori community for the purposes of income tax, GST and employing staff.
RWT certificate for dividends treated as interest – Māori authority distributions only
Complete a certificate for the year ending 31 March for each shareholder you paid specified dividends / Maori authority distributions to.
RWT dividends treated as interest – Māori authority distributions
Use this form for paying resident withholding tax (RWT) deducted from specified dividends, from amounts distributed by a Maori authority, and by agents or trustees from dividends received on behalf of another person.