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Income collected by a Māori land trust or incorporation is subject to income tax laws. It's important that you ensure that any income you receive is taxed correctly.

Located in:  Māori land Manage your land

Landowners have appointed trustees to act on their behalf and to administer their property, and so they should allow the trustees the opportunity to operate. TAX ON TRUST INCOME Different types of taxes may apply to trusts.

Uploads/MOJ0217.1E-Maori-Land-Trusts-May19-v2-WEB.pdf (166 kb)

Landowners have appointed trustees to act on their behalf and to administer their property, and so they should allow the trustees the opportunity to operate. TAX ON TRUST INCOME Different types of taxes may apply to trusts.

Uploads/MOJ0217-v2.1E-Maori-Land-Trusts-May19-v2-WEB.pdf (166 kb)

Landowners have appointed trustees to act on their behalf and to administer their property, and so they should allow the trustees the opportunity to operate. TAX ON TRUST INCOME Different types of taxes may apply to trusts.

Documents/Guides-Templates-Factsheets/MOJ0217.1E-Maori-Land-Trusts-May19-v2-WEB.pdf (166 kb)

Trustees must also provide information about the trust to beneficiaries on request. TAX ON TRUST INCOME Different types of taxes may apply to trusts.

Documents/Guides-Templates-Factsheets/MOJ0217.1E-OCT21-Maori-Land-Trusts.pdf (341 kb)

Duties of financial management 8 8. Duty of disclosure 8 9. Duty to call meetings 9 10.

Documents/Guides-Templates-Factsheets/2021-12-07-Ahu-Whenua-Trust-Order-Template.pdf (398 kb)

Other powers and limitations conferred on trustees by legislation include: • Te Ture Whenua Māori Act 1993 • Trusts Act 2019 • Income Tax Act 2007 • Resource Management Act 1991 • Charitable Trusts Act 1957 • Charities Act 2005. 9.

Documents/Guides-Templates-Factsheets/20210715-Trustees-Role-and-Duties.pdf (349 kb)

We get a small amount of dividend payments each year and a tax return has to be prepared. Our trust order requires the trust to be reviewed every five years by the Māori Land Court.

Located in:  Who we are Our judges Judges' corner articles

General duty to act prudently 9 7. Financial Management duties 11 8. Duty of Disclosure 12 9.

Documents/Guides-Templates-Factsheets/Standard-Ahu-Whenua-Trust-Order-with-Checklist-and-Disclaimer.pdf (488 kb)

Often this was at the request of the owners, who wanted to have their land split up into smaller sections so it could be better managed for farming, or divided into house sites, marae reserves and so on.

Documents/Guides-Templates-Factsheets/MLC-150-years-of-the-Maori-Land-Court.pdf (11 mb)