About this Guide

This guide is for people who administer the accounts for a Māori authority.

When to use this guide

Like all other taxpayers, Māori authorities have general tax requirements and are required to maintain records about their business and non-business activities for seven years.

There are also some special tax rules that apply to Māori authorities. These relate to:

• record keeping in a special account called the Māori authority credit account (MACA)
• attaching credits to distributions.

These are covered in more detail in this guide .

If you have elected to be a Māori authority, you must follow these rules. You can opt out at any time but must let us know. For more information see Becoming a Māori authority – IR487

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