IR6 Question 11 Maori authority distributions

Maori authorities can make various types of distributions.

Fill in Question 11 if you received any taxable Maori authority distributions. 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”. It is usually part of the tax the Maori authority has already paid on its profits, which means the distributions aren’t taxed twice.

What to show in your return

Your Maori authority distribution statement shows the amount of:

• the distribution made to you, including what portion is taxable and what portion is non-taxable

• Maori authority credit.

Transfer these amounts, leaving out any non-taxable distributions, to the relevant boxes at Question 11.

Non-taxable distribution

You don’t need to include in the IR6 return any other distributions received from a Maori authority that aren’t taxable in the hands of a Maori authority member. These amounts are non-taxable distributions and can’t have credits attached.

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