In 1892 the Native Land Court identified the Māori customary landowners – those tūpuna who held mana whenua or legal authority over the land in the 1840s in the Nelson region.   Today the descendants of those tūpuna are the whānau and hapū who descend from those identified by the Native Land Court in 1892 and therefore whakapapa to the lands that are subject to the Nelson Tenths Reserves Trust.   The majority of beneficiaries of the Nelson Tenths Reserves Trust Estate are also owners of Wakatū Incorporation, a Māori Incorporation created in 1977 by its Māori owners to administer the remaining Nelson Tenths Reserves land.   The establishment of Wakatū marked the first time in over 130 years that the owners had control of the remnants of the Nelson Tenths.    Since 1977, Wakatū has been focused on this kaupapa to Make the Tenths Whole for the benefit of all descendants of the original tūpuna who owned the land.