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NGĀ KAPOREIHANA MĀORI TE TURE WHENUA MĀORI ACT 1993
MĀORI INCORPORATIONS
TE TURE WHENUA MĀORI ACT 1993
The Māori Land Court (Te Kooti Whenua
Māori) is the New Zealand court that hears
matters relating to Māori land.
NGĀ KAPOREIHANA MĀORI TE TURE WHENUA MĀORI ACT 1993
MĀORI INCORPORATIONS
TE TURE WHENUA MĀORI ACT 1993
The Māori Land Court (Te Kooti Whenua
Māori) is the New Zealand court that hears
matters relating to Māori land.
Māori incorporation finances
ACCOUNTS
Every Māori incorporation is required to keep proper sets
of accounts including full, true and complete financial
accounts of the Māori incorporation.
Reports and accounts
The Trustees must:
(a) keep proper annual accounts;
(b) if the gross annual income of the Trust is greater than $10,000, arrange for the
annual accounts to be prepared by a chartered accountant;
(c) at each general meeting of the Beneficiaries, produce reports and accounts for
each year in respect of which they have not earlier presented reports and
accounts.
Finances
4.5 The trustees will receive and apply monies due and ensure that accounts are properly kept so that there is at
all times a good record of the finances of the marae.
4.6 The accounts need not be audited annually, but if serious questions are raised about the accounts, the
trustees will ensure that an audit of the accounts is undertaken by a suitably qualified person.
4.7 In any event, the trustees will ensure that an audit is undertaken not less than...
Administration of reservations
RECORDS AND ACCOUNTS
The trustees are required to:
• keep and maintain accurate and up‑to‑date records and
accounts of the reservation
• maintain a bank account for the reservation and ensure
that the bank account is operated by at least two
signatories
• at any time, give the MLC all records, accounts books
and vouchers in possession or control of the trustees for
examination by the Court
• keep a minute book of trustees...
Administration of
reservations
Records and accounts
The trustees are required to:
• keep and maintain accurate and up-to-date
records and accounts of the reservation
• maintain a bank account for the reservation
and ensure that the bank account is
operated by at least two signatories
• at any time, give the Māori Land Court all
records, accounts books, and vouchers in
possession or control of the trustees for
examination by the Court
• keep a minu...
