Income collected by a Māori land trust or incorporation is subject to income tax laws.
1 māorilandcourt.co.nz A partition divides an existing Māori land block into new, separate blocks. Partition applications are covered under Part 14 of Te Ture Whenua Māori Act 1993 (sections 285-306) and Part 13 of the Māori Land Court Rules 2011.
How-do-I-user-guides/How-to-apply-for-Partition-of-Maori-freehold-land.pdf (490 kb)
Paneke means to ‘pass by’ or ‘pass through’ and it is the term used to refer to Māori Land Court services away from the district offices.
There are two application types you can file under section 214 of Te Ture Whenua Māori Act 1993 and rule 12.3 of the Māori Land Court Rules 2011 to form a whānau trust.
How-do-I-user-guides/How-to-constitute-a-whanau-trust.pdf (512 kb)
This includes our annual Māori Land Update, detailed Māori land information, Māori land spatial data.
Pātaka Whenua, the Māori Land Court’s new online portal, launched in June 2023.
Both trust types are land management trusts involving one or more Māori freehold land blocks (and in some cases, general land owned by Māori).
How-do-I-user-guides/How-to-constitute-an-ahu-whenua-trust-or-whenua-topu-trust.pdf (539 kb)
If you’ve been dealing directly with a Māori Land Court staff member, we suggest you get in touch with them first.
If you don’t agree with a decision made by the Māori Land Court, you can consider appealing the outcome of your application.
Nā mātou, Te Kooti Whenua Māori.
