Use IR8J to file an annual Māori authority credit account return separately from IR8.

IR487 explains eligibility, elections and tax obligations for becoming a Māori authority.

Use IR8G when completing an IR8 income tax return or IR8J annual credit account return.

IR1027 explains how Māori authorities treat distributions to members and meet the related tax and credit-account obligations.

Use IR483 for an eligible organisation to elect to become a Māori authority for tax purposes.

IR1202 explains the tax rules for people who administer the accounts of a Māori authority.

IR278 explains how payments, gifts and koha in the Māori community may be treated for income tax, GST and employment purposes.