The Tax Working Group (“Working Group”) has recently released its final report and recommendations regarding the future of the New Zealand tax system.  The Working Group carried out engagement with Māori in five locations and considered Te Ao Māori perspectives on the tax system.

The final report of the Working Group makes a number of recommendations relating to Māori. These include the following:

  • Retaining the 17.5% tax rate for Māori authorities;
  • Extending the 17.5% tax rate to the subsidiaries of Māori authorities;
  • The Government engaging further with Māori to determine the most appropriate treatment of transactions relating to collectively owned Māori assets; and,
  • The Government making greater use of tax instruments to address water pollution and water abstraction challenges if Māori rights and interests can be addressed.

Further comment from the Government relating to the final report of the Tax Working Group is expected to be made in April 2019.

Peter Johnston

Māori Issues Lawyer
Wellington