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
• What Maori authorities need to consider when making decisions about electing to apply the new rules
• the process for becoming a Maori authority
• individual members receiving income from a Maori authority

This page is also available in: 简体中文