The Taxation Treatment of Charities in New Zealand with specific reference to Maori Authorities including Marae

Abstract

This article examines the way in which charitable purpose was previously defined under the Income Tax Act 1994, applied to Maori authorities and has now been re-defined in the Charities Act 2005 and the Income Tax Act 2007. The effect of the Maori Land Act 1993 on the evolution of charitable law and its relationship to Maori organisations is also discussed, along with the concept of marae which now meets the new definition of charitable purpose. These changes are seen to reflect the social values and attitudes present in New Zealand society, clearly demonstrating how the legal concepts of ‘charity’ and ‘charitable’ are not static but evolving and moving, albeit pedantically, with the times.