IR3 Question 15 Maori authority distributions

Complete Question 15 if you received taxable Maori authority distributions between 1 April 2018 and 31 March 2019. The Maori authority that paid you the distribution will send you a Maori authority distribution statement.

Credits attached to distributions

The Maori authority may attach a credit to the distribution it makes to members. This credit will be classified as a “Maori authority credit” and includes tax the Maori authority has already paid on its profits.

What to show on your return

Your Maori authority distribution statement shows the amount of:

• the distribution made to you, including which portion is taxable and which portion isn’t

• the Maori authority credit.

Transfer these amounts, not including any non-taxable distribution, to the relevant boxes at Question 15.

For more information read the Maori authorities (IR487) guide.