Skip to main content

Te āhei atu ki tētahi manatū Māori Māori authority eligibility

Back

The following organisations are eligible to become Māori authorities. Marae will most likely be Māori authorities, but may choose to be taxed under general tax rules.

Te Ture Whenua Māori Act 1993

  • Companies (see the act legislation)
  • The trustees of a trust (see the act legislation)
  • A company that owns land (see the act legislation)
  • The trustees of a trust who own land (see the act legislation)
  • The Māori Trustee in the Māori Trustee capacity as an agent for an owner of land (see the act legislation)

The Māori Trust Boards Act 1955

  • A Māori Trust Board (see the act legislation)

Crown Forest Assets Act 1989

  • The Crown Forestry Rental Trust (see the act legislation)

Māori Fisheries Act 2004

  • Te Ohu Kai Moana Trustee Limited, established in accordance with section 33 of the Māori Fisheries Act 2004.
  • Aotearoa Fisheries Limited, established in accordance with section 60 of the Māori Fisheries Act 2004
  • A company that is established by a mandated iwi organisation to be an asset- holding company (see the act legislation) or recognised by the Te Ohu Kai Moana Trustee Limited as a mandated iwi organisation (see the act legislation)
  • The trustees of a trust that is recognised by the Te Ohu Kai Moana Trustee Limited as a mandated iwi organisation (see the act legislation)
  • The trustees of the trusts that are established by the Te Ohu Kai Moana Trustee Limited in accordance with sections 79 and 92 (see the act legislation).

Treaty of Waitangi

  • A company that on behalf of Māori claimants, receives and manages assets that are transferred by the Crown as part of the settlement of a claim or is contemplated by the deed of settlement of the claim as performing the functions referred to in subparagraph
  • The trustees of a trust who on behalf of Māori claimants, receive and manage assets that are transferred by the Crown as part of the settlement of a claim or are contemplated by the deed of settlement of the claim (see the act legislation)