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If you’re a Māori authority, there are special rules for income tax.

Distributions or payments to your members can be taxable or non-taxable. You should also give statements to your members about distributions.

You pass on credits to your members by attaching them to distributions. It’s important to account for all distributions. The credits will need to be accounted for in a Māori authority credit account (MACA).

You’ll also need to keep accurate tax records for at least 7 years.

You can find out more about the tax rules for Māori authorities in our guide.

Last updated: 28 Apr 2021
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