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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

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Income tax

Filing returns

All Māori authorities must file a Māori authority income tax return - IR8 each year, unless they've completed a non active declaration. They need to file even if they did not earn or distribute any income.

Most Māori authorities will also need to file an Annual Māori authority credit account return - IR8J, unless:

  • they only get exempt income within a wholly owned group
  • their rules do not allow them to distribute their income or property to members.

Reporting requirements

There are also new reporting requirements for Māori authorities who pay distributions or make payments to its members from 1 April 2020.

Distributions of cash or kind are Māori authority distributions to authority members. Māori authority distributions are either taxable or non-taxable distributions.

Māori authorities - reporting requirements from 1 April 2020

Māori authority distributions

Last updated: 28 Apr 2021
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