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Māori authority tax rules (IR1202)

(published December 2017)

Read this guide if you administer the accounts for a Māori authority. You can find out about:

  • the general tax requirements for Māori authorities
  • some special tax rules that apply to Māori authorities that relate to
    • record keeping in a special account called the Māori authority credit account (MACA)
    • attaching credits to distributions.

You may also want to read our guide Becoming a Māori authority (IR487)