All Maori authorities must file a tax return each year, whether they have received income or not.
A Maori authority is any of the following:
- Trusts and companies that administer Maori freehold land under Te Ture Whenua Maori Act 1993 (Maori Land Act 1993)
- The Maori Trustee
- Maori Trust Boards
- Crown Forestry Rental Trust
- Te Ohu Kai Moana Trustee Limited
- Aotearoa Fisheries Limited
- Trusts and companies that receive and manage fisheries assets allocated under the Maori Fisheries Act 2004
- Trusts and companies that receive and manage assets of the Treaty settlement redress process.
For a complete definition of "Maori authority" see the back of the Maori authority election (IR483) application form.
For help in completing this return, see the - Maori authorities' tax return/Annual Maori authorities' credit account return guide 2008 (IR8G).