Te Ture Whenua Māori Act 1993, s 176
Whānau at tangihanga can make decisions dealing with Māori land, and the decision can then be confirmed by the Māori Land Court. For example, if a father of a whānau dies, the whānau may decide to create a whānau trust in the name of their father. (See the chapter “Māori land”, under “Methods of managing Māori land: Trusts, incorporations, and reservations”.) They’ll need to record the decision as a resolution, along with details of who attended.
Other decisions that a whānau group at the tangihanga might make are, for example, to become a Māori incorporation, or to replace a trustee of an existing whānau trust. Again, these would need to be confirmed by the Māori Land Court.