Most entities that have elected to become a Maori authority for the 2018-2019 income year must file an annual Maori authority credit account return (IR8J), including an FDP return, each year. The following bodies don’t have to file a Maori authority credit account return:
Maori authorities whose constitution prohibits distributions, and
Maori authorities that derive exempt income.
Complete the Annual Maori authority credit account return (IR8J) for the year 1 April 2018 to 31 March 2019 regardless of the authority’s accounting year. This return is on page 5 of the IR8 return, or available on www.ird.govt.nz or by calling 0800 257 773.