Section HF 1 — Income Tax Act 2007: Maori authorities and the Maori authority rules

HF 1 Maori authorities and the Maori authority rules Who is a Maori authority? (1) A Maori authority is a person eligible under section HF 2 who has made an election under section HF 11 . Maori authority rules (2) The Maori authority rules means the following: (a) this subpart: (b) sections GB 42 and GB 43 (which relate to Maori authority credit arrangements to obtain a tax advantage): (c) sections LA 4 , LA 6 , LO 1 , LO 4 , and LO 5 (which relate to Maori authority credits): (d) subpart OK (Maori authority credit accounts (MACA)): (e) section RM 22 to RM 27 (which relate to limits on refunds of tax in relation to Maori authorities): (f) schedule 1, part A, clause 6 (Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits): (g) sections 31 , 57 , 68B , 69B , 70B , 97B , 140CB , 140DB , and 181B of the Tax Administration Act 1994. Defined in this Act: Maori authority , Maori authority rules , Compare: 2004 No 35 s OB 1 “ Maori authority ” , “ Maori authority rules ” Section HF 1(2)(f): amended, on 1 April 2008, by section 562 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).