The trustees should discuss the trust’s tax liability with Inland Revenue and/or their accountant. Once created, the trust is a separate legal entity and is required to have its own IRD number.
Documents/Guides-Templates-Factsheets/MOJ0217.1E-Maori-Land-Trusts-May19-v2-WEB.pdf (166 kb)
The trustees should discuss the trust’s tax liability with Inland Revenue and/or their accountant. Once created, the trust is a separate legal entity and is required to have its own IRD number.
Uploads/MOJ0217.1E-Maori-Land-Trusts-May19-v2-WEB.pdf (166 kb)
The trustees should discuss the trust’s tax liability with Inland Revenue and/or their accountant. Once created, the trust is a separate legal entity and is required to have its own IRD number.
Uploads/MOJ0217-v2.1E-Maori-Land-Trusts-May19-v2-WEB.pdf (166 kb)
Gazette notice The Chief Executive of Te Puni Kōkiri creates a Māori reservation by issuing a gazette notice in the New Zealand Gazette.
Documents/Guides-Templates-Factsheets/MLC-maori-reservations-english.pdf (389 kb)
Land whose beneficial ownership the Māori Land Court has determined by freehold order (that is, the Court has created a title for the land and determined the beneficial owners to that land).
Documents/Guides-Templates-Factsheets/MOJ0217.8E-SEP21-Maori-Incorporations-Factsheet.pdf (370 kb)
Trust records include those created under previous legislation, in particular those that resulted from applications under section 438 and 439 of the Māori Affairs Act 1953, which were the pre-cursors to the current Ahu Whenua Trust structure.
Documents/Guides-Templates-Factsheets/MLC-2017-03-03-RDS-Report.pdf (1.1 mb)
Partition a partition is created when one or more owners separate their shares from the rest of the landowners and create a separate title.
Documents/Guides-Templates-Factsheets/MLC-title-improvement-english.pdf (385 kb)
Partition a partition is created when one or more owners separate their shares from the rest of the landowners and create a separate title.
That is because once the urupā is created, trustees will be appointed to administer the reservation and the underlying beneficial owners will no longer have legal responsibilities in relation to that land.
The trustees should discuss the trust’s tax liability with Te Tari Taake – Inland Revenue and/or their accountant. Once created, the trust is a separate legal entity and is required to have its own IRD number.
Documents/Guides-Templates-Factsheets/MOJ0217.1E-OCT21-Maori-Land-Trusts.pdf (341 kb)
