Skip to main content

Delays to response times: It's taking longer than usual to answer calls and myIR messages. You may be able to use self-service options in myIR or on our self-service line, 0800 257 777. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

Cost of Living Payment The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

Māori authorities have special tax rules for income tax. They must keep accurate tax records for at least 7 years. It is important that they pay the correct amount of tax on any taxable income they receive.

Distributions or payments from Māori authorities to members can be taxable or non taxable. However, all distributions need to be accounted for. Members need to receive statements from Māori authorities about their distributions.

Credits from Māori authorities are passed onto members by attaching them to distributions. Credits need to be accounted for in a Māori authority credit account (MACA).

You can find out more about the tax rules that apply to Māori authorities in our guide.

Last updated: 28 Apr 2021
Jump back to the top of the page