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Officials' advice

Māori authorities: Background Paper for Session 6 of the Tax Working Group

Issue date: 
Monday, 2 July 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated April 2018.

Other papers from this meeting: Meeting 6: 6 April 2018.

Other papers on this theme: Māori.

The paper discusses the tax rules that apply to Maori authorities.  It recommends that the current rate of 17.5% be retained. The paper also briefly outlines an issue relating to the tax treatment of wholly-owned commercial subsidiaries of Māori authorities.  The paper recommends that this issue be considered alongside advice from the Secretariat (to be provided later) on competitive neutrality implications of commercial entities being able to access lower rates.

Last updated: 
Friday, 29 June 2018