Once created, the trust is a separate legal entity and is required to have its own IRD number. To find out more, visit ird.govt.nz (keywords: business advisory) and ask a Kaitakawaenga Māori or Community Compliance Officer to contact you.
Uploads/MOJ0217.1E-Maori-Land-Trusts-May19-v2-WEB.pdf (166 kb)
Once created, the trust is a separate legal entity and is required to have its own IRD number. To find out more, visit ird.govt.nz (keywords: business advisory) and ask a Kaitakawaenga Māori or Community Compliance Officer to contact you.
Uploads/MOJ0217-v2.1E-Maori-Land-Trusts-May19-v2-WEB.pdf (166 kb)
The project has proven, simply by the volume of work completed and by the number of title anomalies uncovered, that both title systems were in a parlous and unsatisfactory state.
This is an important provision given that there will always be a number of potential conflicts of interest in the Māori world.
This is an important provision given that there will always be a number of potential conflicts of interest in the Māori world.
The idea was that an individual or a whānau could consolidate their shares across a large area and in a large number of blocks with many owners, down into a particular piece of land that they would call their own.
Some administration of the whānau trust is required. An IRD number had to be obtained. We get a small amount of dividend payments each year and a tax return has to be prepared.
Within the Māori Land Court districts, average ownership numbers range from 51 owners per block in the Tākitimu district to 154 owners per block in the Waiariki district.
Conflicts of interest arise in a number of different situations. Judges should be alert to any appearance of bias arising out of connections with litigants, witnesses or their legal advisors, and should always inform the parties of facts that might reasonably give rise to a perception of bias or conflict of interest.
Documents/Guides-Templates-Factsheets/Maori-Land-Court-Recusal-Guidelines.pdf (226 kb)
This will also free up judicial time for more complex matters before the Māori Land Court. Other changes A number of minor and technical changes have been made to improve the operation of Te Ture Whenua Māori Act from February 2021.
