Taxation of Māori organisations
Subtitle: a Government discussion document
By: Michael Cullen, Minister of Finance, Minister of Revenue [and others]
Series: Tax simplification -- 2
Publisher: Policy Advice Division, Inland Revenue Dept.
Published: 2001
Place of publication: Wellington, N.Z.
Language: eng
Number of pages: 88
ISBN-13: 9780478103458
Subjects: Maori (New Zealand people); Taxation; Societies; Commercial associations; Income tax; Tax administration and procedure
Notes: In English; summary in Māori.
Table of contents: title: Overview (The review ; Summary of proposals); title: The taxation of Maori authorities (Maori authority tax rules & their limitations ; Improving the way Maori authorities are taxed ; Remedial changes ; Extending the scope of the tax deduction for donations to Maori Associations ; Taxation of the Maori trustee); title: Taxation of Maori organisations seeking 'charitable' tax exemption (The charitable tax exemption); title: History of Maori authority tax rules.