IRD Information for Māori organisations (Ngā whakahaere Māori)
Information for Māori authorities and Marae including an outline of the Maori authority election process, the application of provisional tax and the process organisations must follow when making distributions to members.
A Māori authority must manage or administer assets held in common ownership. An organisation may choose to become a Māori authority, but there are advantages and disadvantages. A glossary of terms is provided.
Other topics include: Is your organisation eligible for Māori authority status?, How to become a Māori authority, Accounting for tax, Distributions, Māori authority credits, Facing difficulties meeting obligations, and How to cease being a Māori authority.
http://www.ird.govt.nz/maori-organisations