About this guide

IR487 explains the rules for becoming a Māori authority and the tax obligations that apply after Māori authority status is established.

When to use this guide

Use it to check eligibility, understand the election process and identify the income tax and distribution records a Māori organisation may need.

Related forms and guides

• Māori authority income tax return (IR8)
• Māori authority credit account return (IR8J)

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