Māori Purposes Act 2017

1: Title
This Act is the Māori Purposes Act 2017.
2: Commencement
1: Part 2
a: on the day after the date on which this Act receives the Royal assent, if section 39
b: on the commencement of that section, if it has not commenced when this Act receives the Royal assent.
2: The rest of this Act comes into force on the day after the date on which it receives the Royal assent.
1: Amendments to Māori Purposes (Wi Pere Trust) Act 1991
3: Principal Act
This Part Maori Purposes Act 1991 principal Act 2017-05-12 Maori Purposes Act 1991
4: Long Title repealed
Repeal the Long Title.
5: Name of principal Act changed
1: As from the commencement of this section,—
a: the principal Act is called the Māori Purposes (Wi Pere Trust) Act 1991; and
b: every reference in an enactment or a document to the Maori Purposes Act 1991 must, unless the context otherwise requires, be read as a reference to the Māori Purposes (Wi Pere Trust) Act 1991.
2: In the heading to section 1 Short
3: In section 1 may be cited as the Maori Purposes Act 1991 is the Māori Purposes (Wi Pere Trust) Act 1991
6: New Part 1 heading inserted
After section 1
1: Preliminary provisions
7: Section 2 amended (Wi Pere Trust)
1: In the Preamble to section 2 and Anthony Halbert, the last 3 being the holders of that office at the time of the enactment of this section: And whereas Nonoi Haronga wishes to retire from the office of trustee and it has been agreed that she should do so and be replaced by her son Alan Parekura Torohina Haronga: And whereas it is expedient, having regard to the intentions express or implied and contained in the trust deed, that new trusts should be declared in respect of the residue of the real and personal property now remaining subject to the trust, and that further powers should be conferred on the trustees, and that provision should be made for the administration of the trusts and the release and discharge of the former trustees as follows: Be it therefore enacted as follows: Anthony Halbert, Albert Horsfall, Alan Parekura Torohina Haronga, Henare Kingi Lardelli, Trudy Vivienne Daisy Meredith, Kingi Winiata Smiler, and Hector John Pere, the last 5 being the trustees of the trust on the day on which the Māori Purposes Act 2017 is enacted: Now the trust wishes to restructure itself and appoint a trust board to oversee the governance of the trust.
2: Repeal section 2(1) to (27)
8: Section 3 replaced (Repeals)
Replace section 3
3: Interpretation
In this Act, unless the context otherwise requires,— 1993 Act beneficial interest section 18 beneficiary child constitution section 15 court descendant ancestor discretionary beneficiary
a: a spouse of a beneficiary; or
b: a child of a beneficiary, if that child is also a lineal descendant of Wi Pere; or
c: any person who can succeed to an interest of a beneficiary under this Act former trustees general land lineal descendant of Wi Pere Māori freehold land member spouse
a: a husband or wife by legal marriage; or
b: a partner to a de facto relationship (as defined in section 2D of the Property (Relationships) Act 1976); or
c: a partner to a civil union solemnised under the Civil Union Act 2004; but
d: does not include a person referred to in paragraphs (a) to (c)
i: the marriage, relationship, or union in question is a relationship of short duration (as defined in section 2E of the Property (Relationships) Act 1976); or
ii: a separation order or separation agreement is in force in respect of the marriage, union, or relationship trust section 4(1) trust board section 6 trust property
9: New Parts 2 to 4 inserted
After section 3 section 8
2: Continuation of trust and establishment of trust board
Continuation of trust
4: Trust continues
1: The trust created as recited in the preamble to section 2 and known as the Wi Pere Trust continues to exist.
2: On the commencement of this section, each beneficiary holds the beneficial interest in the trust property that he or she held immediately before that commencement.
5: Trust subject to Trustee Act 1956 and jurisdiction of High Court
1: The Trustee Act 1956 applies to the trust but subject to the provisions of this Act and the constitution.
2: The High Court has jurisdiction to determine any dispute relating to the administration and governance of the trust.
3: To avoid doubt, the Māori Land Court has no jurisdiction to determine any dispute relating to the administration and governance of the trust. Establishment of trust board
6: Establishment of Wi Pere Trust Board
1: This section establishes the Wi Pere Trust Board.
2: The trust board is a body corporate with perpetual succession.
3: Except as provided in this Act, the trust board has and may exercise—
a: all the rights, powers, and privileges, and may incur all the liabilities and obligations, of a natural person of full age and capacity; and
b: the power to do any other thing it is authorised or required to do—
i: by this Act; or
ii: by the constitution; or
iii: by the Trustee Act 1956 or any other enactment; or
iv: by any rule of law.
4: The trust board may not exercise any of its rights, powers, or privileges except for the purpose of performing its function.
7: First members of trust board
1: The former trustees are the first members of the trust board.
2: The former trustees and any preceding trustees are released and discharged from all actions, claims, and demands for or in respect of any act, matter, or thing done, omitted, or suffered by them or any of them as trustees in good faith arising out of the administration of the trust property before the commencement of this section.
8: Trust board succeeds to rights and liabilities of former trustees in relation to trust
1: On the commencement of this section,—
a: the trust board succeeds to the rights and liabilities of the former trustees in relation to the affairs of the trust; and
b: those rights and liabilities are enforceable by and against the trust board and are not enforceable by and against the former trustees.
2: For the purposes of this section, but without limitation, rights and liabilities
a: rights and liabilities arising under any contract, agreement, arrangement, or process validly and properly entered into by the former trustees:
b: rights and liabilities under any enactment:
c: rights and liabilities under any order of a court or other tribunal:
d: status as parties to any legal proceeding:
e: liability to taxation, penalties, and local body rates and fees.
9: Transfer of trust property to trust board
1: On the commencement of this section, all real and personal property, including the land listed in Schedules 2 and 3
2: The Registrar-General of Land must, as soon as practicable,—
a: register the trust board as the proprietor of the fee simple estate in the land that vests in it under subsection (1)
b: record any entry on the relevant computer freehold registers for that land, and do anything else necessary to give effect to the vesting of that land in the trust board.
3: The Registrar of the Māori Land Court must ensure that the records of the court are amended to reflect the changes made under subsection (2)
10: Tax
1: This section applies for the purpose of the Inland Revenue Acts.
2: On the commencement of this section,—
a: the trust board is deemed to be the same person as the former trustees; and
b: everything done by the former trustees before the assets and liabilities and voting interests and market value interests become the trust board’s is deemed to have been done by the trust board on the date on which it was done by the former trustees; and
c: income derived or expenditure incurred by the former trustees before the assets and liabilities become the trust board’s does not become income derived or expenditure incurred by the trust board just because the assets and liabilities become the trust board’s.
3: The establishment of the trust board and the transfer of trust property to the trust board does not interrupt the voting interests and market value interests—
a: of any subsidiaries beneficially owned by the trust; or
b: of the new trust board in relation to its use of tax losses of the trust.
4: In this section,—
a: assets and liabilities
b: Inland Revenue Acts
c: voting interests and market value interests
d: terms used that are not defined in this Act but are defined in the Inland Revenue Acts have the meanings given to them by those Acts.
11: Trust board holds property on trust for purpose of trust
The trust board holds the trust property on trust for the purpose of the trust; that is, to receive, hold, manage, and administer the trust property for the benefit and advancement of the beneficiaries, and at the sole discretion of the board, for the benefit of the discretionary beneficiaries.
12: Trust not subject to rule against perpetuities
The trust is not subject to any enactment or rule of law that restricts the period for which a trust may run. 1993 No 4 s 235 Trust board
13: Function and powers of trust board
1: The function of the trust board is to hold and manage the trust property.
2: The trust board must perform its function by exercising its powers in accordance with—
a: this Act; and
b: the constitution; and
c: the Trustee Act 1956 or any other enactment; and
d: any rule of law.
14: Members of trust board not personally liable
1: A member is not personally liable for his or her acts or omissions as a member unless the act or omission involves dishonesty, wilful breach of trust, or lack of good faith.
2: A member ( member A
a: the act or omission involves dishonesty, wilful breach of trust, or lack of good faith; and
b: member A knew, or should have known, of the dishonesty, wilful breach of trust, or lack of good faith.
3: The trust board must not indemnify, or directly or indirectly effect insurance for, a member or an employee of the trust board for—
a: liability for any act or omission that involves dishonesty, wilful breach of trust, or lack of good faith in his or her capacity as a member or employee of the trust board; or
b: costs incurred by that member or employee in defending any claim or proceeding relating to a liability referred to in paragraph (a) Constitution
15: Trust board must have constitution
1: The trust board must have a constitution.
2: On the commencement of this section, the first constitution of the trust board is the constitution set out in Schedule 1
3: The constitution must include the following matters as a minimum:
a: the procedure for electing members:
b: the composition of the trust board:
c: the term of office of members:
d: the resignation and removal of members:
e: the disclosure of members' interests, and how any conflicts of interest must be managed:
f: remuneration of members and payment of expenses:
g: arrangements for meetings of beneficiaries and for voting:
h: provision for beneficiaries to inspect the constitution, the register of beneficial interests, and financial statements:
i: dispute resolution procedures:
j: how the constitution may be varied:
k: the circumstances in which the trust board may indemnify or insure members and employees of the trust board.
4: The constitution may include—
a: the trust board's duties and powers concerning the holding and management of trust property; and
b: any other matter.
5: However,—
a: the constitution must be consistent with this Act; and
b: if there is an inconsistency between the constitution and this Act, this Act prevails. Financial statements and audit
16: Preparation of financial statements
1: The trust board must prepare financial statements for the trust for each accounting period in accordance with the requirements of the Financial Reporting Act 2013.
2: The financial statements must be prepared no later than 5 months after the end of the accounting period to which they relate.
17: Audit requirements
1: The trust board must—
a: have the trust’s financial statements for each accounting period audited by a qualified auditor; and
b: obtain the auditor's report on the financial statements; and
c: provide the audited financial statements and the auditor's report to the beneficiaries in accordance with the constitution.
2: In subsection (1) qualified auditor
3: Beneficial interests in trust property
18: Meaning of beneficial interest
In this Act, beneficial interest
19: Manner of holding beneficial interest
1: A beneficiary may hold his or her beneficial interest only—
a: in his or her personal capacity; or
b: through a trust.
2: Sections 22 to 26
3: The holding of a beneficial interest through a trust is no bar to succession to that interest.
20: Register of beneficial interests in trust property
The trust board must maintain a register that records—
a: each beneficiary's beneficial interest; and
b: each beneficiary's beneficial interest as a proportion of the total beneficial interests of all beneficiaries; and
c: all changes to each beneficiary's beneficial interest; and
d: the capacity in which a beneficiary holds his or her beneficial interest, that is,—
i: in his or her personal capacity; or
ii: through a trust; and
e: the interest of each person who inherits a life interest in the trust property under section 24 or 25
f: all orders made by the Māori Land Court that relate to Māori freehold land that is trust property.
21: Notification of changes affecting register
1: The trust board must notify the Registrar of the Māori Land Court of any change made in the register of beneficial interests in trust property.
2: The Registrar of the Māori Land Court must notify the trust board of any order of the court that affects the information held in the register of beneficial interests in trust property. Disposal of beneficial interest
22: Restrictions on disposal of beneficial interest
1: A beneficial interest in trust property may not be disposed of except—
a: by transfer to a trust through which the beneficiary holds the beneficial interest in accordance with section 19(1)(b)
b: by sale to the trust board under section 23
c: by gift by will, in accordance with section 24
d: on intestacy, in accordance with section 25
e: by gift during the beneficiary’s lifetime, in accordance with section 26
f: by operation of law.
2: A beneficial interest may not be split on disposition between the beneficial interest in Māori freehold land and the corresponding beneficial interest in other trust property; that is, the disposition of a beneficial interest in trust property necessarily comprises both the beneficial interest in Māori freehold land and the corresponding beneficial interest in other trust property.
23: Trust board may purchase beneficial interest
1: The trust board may purchase the beneficial interest of a beneficiary who wishes to dispose of that interest.
2: If the trust board purchases the beneficial interest of a beneficiary, the trust board may—
a: cancel the interest, and increase the shares of the other beneficiaries proportionately; or
b: resell the interest to any other beneficiary at a price agreed between the trust board and the purchasing beneficiary; or
c: retain the interest until resale under paragraph (b)
24: Disposal of beneficial interest under beneficiary's will
1: A beneficiary may gift by will his or her beneficial interest only to—
a: a lineal descendant of Wi Pere:
b: the beneficiary's spouse who is not also a lineal descendant of Wi Pere, but only to the extent of a life interest in the beneficial interest:
c: a child or further descendant of the beneficiary who is not also a lineal descendant of Wi Pere, but only to the extent of a life interest in the beneficial interest:
d: a trustee of a person referred to in paragraph (a)
e: a trustee of a person referred to in paragraph (b) or (c)
2: To the extent that a provision in a beneficiary’s will purports to dispose of the beneficiary’s beneficial interest in breach of the requirements of subsection (1)
a: the provision is void; and
b: succession to the beneficial interest must be determined under section 25
3: Subsection (2)
25: Disposal of beneficial interest if beneficiary dies intestate
If a beneficiary dies intestate or if section 24(2) The following table is medium in size and has 2 columns. Column 1 is headed Person or people who survive beneficiary. Column 2 is headed Who succeeds to beneficial interest Person or people who survive beneficiary Who succeeds to beneficial interest 1 Surviving spouse
1: The spouse succeeds to an interest in the beneficial interest, but that interest ends on the earliest of—
a: the date that the spouse surrenders his or her interest in writing; and
b: the date that the spouse remarries or enters into a civil union or de facto relationship; and
c: the spouse’s death.
2: On the extinguishment of the spouse’s interest, the beneficial interest is distributed in accordance with items 2 to 4. 2 Descendants; no surviving spouse or surviving spouse’s interest has been extinguished
1: The beneficiary’s children succeed to the beneficial interest in equal portions unless paragraph (2) applies.
2: If 1 or more of the beneficiary’s children died before the beneficiary but left descendants who survived the beneficiary,—
a: the beneficial interest is divided into equal portions, the number of portions being the number of surviving children plus the number of children who died before the beneficiary but left descendants who survived the beneficiary; and
b: the surviving children each succeed to a portion; and
c: a portion is allocated to each child who died before the beneficiary but left descendants who survived the beneficiary and succession to that portion is determined by applying paragraphs (1) and (2) of this item as if the child were a beneficiary and the portion were the child’s beneficial interest.
3: If a child or descendant who is not a lineal descendant of Wi Pere succeeds to the beneficial interest, the child or descendant succeeds only to a life interest in the beneficial interest. At the extinguishment of that life interest, the reversionary interest in the beneficial interest is succeeded to by the person or people who—
a: are entitled to succeed to the interest under items 2 to 4; and
b: are lineal descendants of Wi Pere. 3 Siblings; no descendants; no surviving spouse or surviving spouse’s interest has been extinguished
1: The beneficiary’s siblings succeed to the beneficial interest in equal portions unless paragraph (2) applies.
2: If 1 or more of the beneficiary’s siblings died before the beneficiary but left qualifying descendants,—
a: the beneficial interest is divided into equal portions, the number of portions being the number of surviving siblings plus the number of siblings who died before the beneficiary but left qualifying descendants; and
b: the surviving siblings each succeed to a portion; and
c: a portion is allocated to each sibling who died before the beneficiary but left qualifying descendants and succession to that portion is determined by applying paragraphs (1) and (2) of item 2 as if the sibling were a beneficiary and the portion were that sibling’s beneficial interest, except that only lineal descendants of Wi Pere may succeed to the beneficial interest.
3: In this item,— qualifying descendant
a: is a child or descendant of a sibling of the beneficiary; and
b: survived the beneficiary; and
c: is a lineal descendant of Wi Pere sibling
a: includes half-siblings; but
b: excludes siblings and half-siblings that are not also lineal descendants of Wi Pere. 4 No siblings; no descendants; no surviving spouse or surviving spouse’s interest has been extinguished The beneficiary’s closest living relative or relatives who are lineal descendants of Wi Pere succeed to the beneficial interest in equal portions.
26: Disposal of beneficial interest by way of gift during beneficiary's lifetime
1: A beneficiary may transfer his or her beneficial interest by way of gift during the beneficiary's lifetime if—
a: the transferee is a lineal descendant of Wi Pere; and
b: the transferor has applied to the trust board for approval of the transfer; and
c: the trust board has approved the transfer.
2: The transfer of a beneficial interest under this section has no effect unless and until it is registered in the register of beneficial interests.
3: The trust board may refuse to approve a transfer, but must not unreasonably withhold approval.
27: Māori Land Court may determine who is lineal descendant of Wi Pere
1: This section applies if there is a dispute as to whether a person is a lineal descendant of Wi Pere and the trust board has been unable to resolve the dispute.
2: On the application of any interested person, the Māori Land Court may make an order determining whether a person is a lineal descendant of Wi Pere.
3: In exercising its jurisdiction under this section, the primary objective of the Māori Land Court is to give effect to this Act. Administration of beneficial interests
28: Trust board may adjust beneficial interests
The trust board may increase or decrease a beneficiary's beneficial interest in trust property, provided that—
a: the beneficial interest of each beneficiary as a proportion of the total beneficial interests of all beneficiaries remains unchanged; and
b: the increase or decrease is made solely for the ease of the trust board's administration of the trust register. Miscellaneous
29: Property (Relationships) Act 1976 does not apply
The Property (Relationships) Act 1976 does not apply to a beneficial interest in trust property.
4: Land held by trust board
1: General land
30: Land that is general land
1: For the purposes of classification of land under the 1993 Act and for the purposes of this Act, the land listed in Schedule 2
2: The Registrar-General of Land must, as soon as practicable, update the relevant computer freehold register to reflect the changes to the status of the land listed in Schedule 2
3: The Registrar of the Māori Land Court must ensure that the records of the court are amended to reflect the changes to the status of the land listed in Schedule 2
31: Application of 1993 Act to general land excluded
1: The provisions of the 1993 Act do not apply in respect of general land that is trust property, except for the purpose of classifying land as general land or Māori freehold land ( see section 34
2: To avoid doubt, the fact that general land is trust property does not make it general land owned by Māori for the purposes of the 1993 Act.
2: Māori freehold land
32: Land that is Māori freehold land
1: For the purposes of the 1993 Act and this Act, the land listed in Schedule 3
2: The Registrar-General of Land must, as soon as practicable, update the relevant computer freehold register to reflect the status of the land listed in Schedule 3
3: The Registrar of the Māori Land Court must ensure that the records of the court are amended to reflect the status of the land listed in Schedule 3
33: Application of 1993 Act to Māori freehold land modified
1: The provisions of the 1993 Act that are capable of applying in relation to Māori freehold land that is trust property apply or do not apply to that land as set out in Schedule 4
a: the modifications and exclusions set out in this Act; and
b: any other necessary modifications.
2: In the event of any inconsistency between this Act and the 1993 Act not already provided for, the provisions of this Act prevail.
3: A reference in this Act to a provision of the 1993 Act that is modified by Schedule 4
3: Role of Māori Land Court in relation to land that is trust property
General land
34: Jurisdiction of Māori Land Court excluded
The Māori Land Court has no jurisdiction to hear any matter relating to general land that is trust property, except that it may make—
a: a status order under section 133 or 135 of the 1993 Act; and
b: a vesting order under section 134 of the 1993 Act. Māori freehold land
35: General objectives of Māori Land Court
1: In exercising its jurisdiction and powers under the 1993 Act and under this Act in relation to Māori freehold land that is trust property, the primary objective of the Māori Land Court is to give effect to—
a: this Act; and
b: the constitution.
2: In applying subsection (1)
a: the retention of the land by the trust board; and
b: the effective use, management, and development of the land by or on behalf of the trust board. 1993 No 4 s 17(1), (2)(a), (b)
36: General jurisdiction of Māori Land Court
Subject to the specific provisions of this Act, the Māori Land Court has the following jurisdiction in relation to Māori freehold land that is trust property:
a: to hear and determine any claim, whether at law or in equity, to the ownership or possession of the land, or to any right, title, estate, or interest in the land, or in the proceeds of the alienation of any such right, title, estate, or interest:
b: to determine the relative interests of the owners in common, whether at law or in equity, of the land:
c: to hear and determine any claim to recover damages for trespass or any other injury to the land:
d: to hear and determine any proceeding founded on contract or on tort where the debt, demand, or damage relates to the land:
e: to determine, for the purposes of any proceedings in the court or for any other purpose, whether any specified person is a Māori or the descendant of a Māori:
f: to determine whether any land or interest in land to which section 8A or 8HB of the Treaty of Waitangi Act 1975 applies should, under section 338 of the 1993 Act, be set aside as a reservation:
g: to determine, for the purposes of any proceedings in the court or for any other purpose, whether any specified land is or is not Māori customary land or Māori freehold land or general land owned by Māori or general land or Crown land. 1993 No 4 s 18(1)
37: Other jurisdiction of Māori Land Court
Subject to the specific provisions of this Act, the Māori Land Court may, for Māori freehold land that is trust property, and on the application of the trust board or a beneficiary,—
a: settle the lists of the beneficiaries in the land or any part of the land; and
b: appoint successors to a deceased beneficiary; and
c: appoint a trustee for a beneficiary under disability; and
d: make an order under a section of this Act that confers jurisdiction on the Māori Land Court; and
e: generally exercise jurisdiction so far as the equitable estate of the beneficiaries is concerned.
4: Alienation or other disposition of land by trust board
38: Alienation of Māori freehold land
1: The trust board has the capacity to alienate Māori freehold land that is trust property if—
a: the alienation would be permitted by sections 147, 147A, and 150A of the 1993 Act if the trust were constituted under Part 12 of the 1993 Act; or
b: the alienation is permitted by section 33, 39, 40
2: Section 159 of the 1993 Act does not apply to the alienation of land under subsection (1)
3: In this section, alienation
39: Setting land aside for use by beneficiary
The trust board may from time to time set aside any part of the land that is trust property and allow any beneficiary or beneficiaries to use it, whether for the purpose of papakāinga or other use, on such terms and subject to such conditions as the trust board thinks fit.
40: Transfer of land to beneficiary to provide residential building site
1: The trust board may apply to the Māori Land Court for an order that any Māori freehold land, or part of any Māori freehold land, that is trust property and is not subject to a mortgage be transferred to a beneficiary for the purpose of providing a residential building site or sites for the beneficiary.
2: The Māori Land Court may make an order requested under subsection (1)
3: Where the court makes an order under subsection (2)
a: be cancelled in whole; or
b: be cancelled in part; or
c: continue without any cancellation.
4: Where Māori freehold land has been transferred to a person under this section, there is vested in the trust board (without any further step being required of the trust board) the first option to purchase the land and any improvements at a fair market value if the person—
a: dies; or
b: proposes to sell, gift, or otherwise permanently dispose of the land; or
c: proposes to lease the land for more than 10 years; or
d: ceases to personally occupy the land for more than 10 years; or
e: uses the land for a purpose other than a residential building site.
5: In subsection (4) fair market value
6: Section 296 and Part 15 of the 1993 Act do not apply to Māori freehold land held by the trust board.
5: Miscellaneous
41: Jurisdiction of Māori Land Court under Fencing Act 1978
1: This section applies if a claim, dispute, or question arises under the Fencing Act 1978 that—
a: relates to both Māori freehold land and general land held by the trust board; but
b: does not relate to Māori freehold land or general land owned by Māori that is held by another party.
2: If this section applies, the trust board may elect to—
a: make an application to the Māori Land Court in respect of the Māori freehold land and an application to the District Court in respect of the general land; or
b: make an application in respect of both the Māori freehold land and the general land to the District Court.
3: If the trust board elects to make an application under subsection (2)(b) 1993 No 4 s 26(2)
10: New Schedules 1 to 4 inserted
After section 41 section 9 Schedules 1 to 4 Schedule 1
11: Consequential amendment to Māori Land Court Fees Regulations 2013
1: This section amends the Māori Land Court Fees Regulations 2013
2: In the Schedule section 2 of the Maori Purposes Act 1991 the Māori Purposes (Wi Pere Trust) Act 1991 2017-05-12 Māori Land Court Fees Regulations 2013
2: Amendment to Māori Television Service (Te Aratuku Whakaata Irirangi Māori) Act 2003
12: Principal Act
This Part amends the Māori Television Service (Te Aratuku Whakaata Irirangi Māori) Act 2003 principal Act 2017-05-12 Māori Television Service (Te Aratuku Whakaata Irirangi Māori) Act 2003
13: Section 39 amended (Contents of output agreement)
1: In section 39(2)(c) ; and
2: Repeal section 39(2)(d) and (5)
3: Amendment to Te Rarawa Claims Settlement Act 2015
14: Principal Act
This Part amends Te Rarawa Claims Settlement Act 2015 principal Act 2017-05-12 Te Rarawa Claims Settlement Act 2015
15: New subpart 6 of Part 3 inserted
After section 231
6: Te Rūnanga o Te Rarawa to become mandated iwi organisation
232: Interpretation
In this subpart, unless the context otherwise requires— charitable trust Te Rūnanga o Te Rarawa
233: Recognition of new mandated iwi organisation
1: Te Rūnanga o Te Rarawa is the mandated iwi organisation for Te Rarawa (listed as Te Rarawa in Schedule 3 of the Maori Fisheries Act 2004), in place of the charitable trust, as if Te Rūnanga o Te Rarawa were recognised as the mandated iwi organisation under section 13(1) of that Act.
2: Te Waka Pūpuri Pūtea Limited is the asset-holding company of Te Rūnanga o Te Rarawa.
3: Subsections (1) and (2)
4: However, any reference in the Maori Fisheries Act 2004 to the date on which the mandated iwi organisation is recognised must be treated as a reference to the date on which the first mandated iwi organisation for Te Rarawa was recognised.
5: On and from the commencement of this Act until the commencement of this section, Te Rūnanga o Te Rarawa is deemed to have—
a: met the criteria in section 14 of the Maori Fisheries Act 2004 for continuing recognition as a mandated iwi organisation; and
b: satisfied section 12(1)(d) of the Maori Fisheries Act 2004.
6: To avoid doubt, on and from the commencement of this section, Te Rūnanga o Te Rarawa must—
a: meet the criteria in section 14 of the Maori Fisheries Act 2004 for continuing recognition as a mandated iwi organisation; and
b: satisfy section 12(1)(d) of the Maori Fisheries Act 2004.
234: Certain effects of recognition of new mandated iwi organisation
1: Any registered coastline entitlement held by the charitable trust immediately before the commencement of this Act is to be treated as a registered coastline entitlement held by Te Rūnanga o Te Rarawa.
2: Any coastline claim, agreement, or written statement of the charitable trust made under Part 1 of Schedule 6 of the Maori Fisheries Act 2004 before the commencement of this Act is to be treated as a coastline claim, agreement, or written statement of Te Rūnanga o Te Rarawa.
3: Subsections (1) and (2)
235: Functions of Te Ohu Kai Moana Trustee Limited
Te Ohu Kai Moana Trustee Limited must, in accordance with the Maori Fisheries Act 2004 (with any necessary modifications), take all actions required to provide administratively for the matters set out in sections 233(1) to (3) and 234
4: Amendment to Maori Trust Boards (Transitional Provisions) Order 2012
16: Amendment to Maori Trust Boards (Transitional Provisions) Order 2012
This Part amends the Maori Trust Boards (Transitional Provisions) Order 2012 2017-05-12 Maori Trust Boards (Transitional Provisions) Order 2012
17: Clause 3 amended (Transition dates for specified Māori Trust Boards)
In clause 3(a) Tauranga Moana
5: Amendments to Te Ture Whenua Maori Act 1993
18: Principal Act
This Part amends Te Ture Whenua Maori Act 1993 principal Act 2017-05-12 Te Ture Whenua Maori Act 1993
19: Section 4 amended (Interpretation)
1: In section 4 financial statements financial statements
a: in relation to a large Maori incorporation, has the same meaning as in section 6 of the Financial Reporting Act 2013; and
b: in the case of any other Maori incorporation, means financial statements that at least comply with the minimum requirements prescribed for companies under section 21C of the Tax Administration Act 1994 (regardless of whether the incorporation is exempt from those requirements)
2: In section 4 non-GAAP standard
3: In section 4 specified not-for-profit entity
4: In section 4 large section 276A(5)
20: New section 4A inserted (Transitional, savings, and related provisions)
After section 4
4A: Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in Schedule 1AA have effect according to their terms.
21: Section 276 amended (Accounting records to be kept)
Replace section 276(1)(c)
c: will enable the financial statements of the incorporation to be readily and properly audited (if those statements are required to be audited).
22: Section 276A amended (Financial statements must be prepared)
1: Replace section 276A(2)
2: The financial statements must,—
a: in the case of a large Maori incorporation, be prepared in accordance with generally accepted accounting practice; and
b: in any other case, include a statement signed by the secretary of the incorporation to the effect that the secretary is satisfied that the financial statements give a reasonable representation of the financial position and financial performance of the incorporation.
2: After section 276A(4)
5: In this Act, a Maori incorporation is large
23: Section 277 amended (Appointment and duties of auditor)
1: In section 277(1) Maori incorporation (except the Maori incorporations referred to in subsection (1A)) large Maori incorporation
2: Repeal section 277(1A) and (6A)
3: In section 277(2) annual general meeting of a large Maori incorporation
4: In section 277(4) and (9) Maori incorporation large Maori incorporation
24: Section 278 amended (Appointment of share valuer)
1: Replace section 278(2)
2: No person may be appointed as the share valuer unless that person would be qualified to be appointed or to act as the auditor of the Maori incorporation under section 36 of the Financial Reporting Act 2013 (which applies with all necessary modifications as if the incorporation were a specified entity).
2: In section 278(4) statement of financial position (as disclosed by the statement of financial position and the statement annexed to it financial statements (as disclosed by those statements and the accompanying statement
3: In section 278(4)(a) and (b) statement of financial position financial statements
25: New Schedule 1AA inserted
Insert the Schedule 1AA set out in Schedule 2
26: Consequential amendments to Maori Incorporations Constitution Regulations 1994
1: This section amends the Maori Incorporations Constitution Regulations 1994
2: In Schedule 1
b: to receive and consider the financial statements, and the other reports and statements required by section 276A of the Act to accompany the financial statements, and, if thought fit, to adopt the same after hearing the auditor's report (if any):
3: In Schedule 1
3: If any annual general meeting lapses, the chairperson must promptly transmit the financial statements and the other reports and statements referred to in rule 6(b) 2017-05-12 Maori Incorporations Constitution Regulations 1994


1: Title
This Act is the Appropriation (2015/16 Confirmation and Validation) Act 2017.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Purpose
The purpose of this Act is—
a: to confirm and validate matters relating to the 2015/16 financial year; and
b: to validate matters relating to the 2014/15 financial year, the 2013/14 financial year, and the 2010/11 financial year.
4: Interpretation
1: In this Act,— 2010/11 financial year 2013/14 financial year 2014/15 financial year 2015/16 financial year
2: Terms or expressions used and not defined in this Act but defined in the Public Finance Act 1989
5: Confirmation of Order in Council directing transfer of amounts between output expense appropriations
The Public Finance (Transfers Between Outputs) Order 2016 2017-05-16 Public Finance (Transfers Between Outputs) Order 2016 To be confirmed — see LI 2015/146 for a sample.
6: Confirmation of capital expenditure incurred in excess of existing appropriations and approved by Minister of Finance
1: The incurring of capital expenditure approved by the Minister of Finance under section 26B
2: The capital expenditure is the capital expenditure incurred in excess, but within the scope, of the existing appropriations set out in column 3 of Schedule 1
3: The amounts of the approved capital expenditure are shown in column 4 of Schedule 1
7: Validation of unappropriated expenses for 2015/16 financial year
1: The incurring of expenses by a department in the circumstances set out in subsection (2), (3), (4), or (5) is validated for the purposes of section 26C
2: The circumstances in this subsection are that,—
a: for the 2015/16 financial year, the department incurred expenses, not within the scope of any existing appropriation, against the categories of expenses set out in column 3 of Schedule 2
b: the expenses referred to in paragraph (a) were incurred under the authority of an Imprest Supply Act.
3: The circumstances in this subsection are that,—
a: for the 2015/16 financial year, the department incurred expenses in excess, but within the scope, of the existing appropriations set out in column 3 of Schedule 3
b: the expenses referred to in paragraph (a) were not incurred under the authority of an Imprest Supply Act.
4: The circumstances in this subsection are that,—
a: for the 2015/16 financial year, the department incurred expenses, not within the scope of any existing appropriation, against the categories of expenses set out in column 3 of Schedule 4
b: the expenses referred to in paragraph (a) were not incurred under the authority of an Imprest Supply Act.
5: The circumstances in this subsection are that,—
a: for the 2015/16 financial year, the department incurred expenses in advance of the appropriations set out in column 3 of Schedule 5
b: the expenses referred to in paragraph (a) were not incurred under the authority of an Imprest Supply Act.
6: In this section,— department Schedule 2 3 4 5 expenses Schedule 2 3 4 5
8: Validation of unappropriated expenses incurred by Ministry of Education for 2014/15 financial year
1: The incurring of expenses by the Ministry of Education in the circumstances set out in subsection (2) is validated for the purposes of section 26C
2: The circumstances are that,—
a: for the 2014/15 financial year, the Ministry of Education incurred expenses of $23,391,000 in excess, but within the scope, of the appropriation authorised by section 6 section 6
b: the expenses referred to in paragraph (a)—
i: were not incurred under the authority of an Imprest Supply Act; and
ii: are in addition to the expenses confirmed in relation to the appropriation referred to in paragraph (a) by section 6
9: Validation of unappropriated expenses incurred by Ministry of Health for 2013/14 and 2014/15 financial years
1: The incurring of expenses by the Ministry of Health in the circumstances set out in subsection (2) or (3) is validated for the purposes of section 26C
2: The circumstances in this subsection are that,—
a: for the 2013/14 financial year, the Ministry of Health incurred expenses of $6,380,000 for Vote Health against the category of non-departmental other expenses “Health Sector Projects”; and
b: the expenses referred to in paragraph (a)—
i: were not within the scope of any existing appropriation; and
ii: were not incurred under the authority of an Imprest Supply Act.
3: The circumstances in this subsection are that,—
a: for the 2014/15 financial year, the Ministry of Health incurred expenses of $1,221,000 for Vote Health against the category of non-departmental other expenses “Health Sector Projects”; and
b: the expenses referred to in paragraph (a)—
i: were not within the scope of any existing appropriation; and
ii: were not incurred under the authority of an Imprest Supply Act.
10: Validation of unappropriated expenses incurred by Ministry of Justice for 2010/11 financial year
1: The incurring of expenses by the Ministry of Justice in the circumstances set out in subsection (2) is validated for the purposes of section 26C
2: The circumstances are that,—
a: for the 2010/11 financial year, the Ministry of Justice incurred expenses of $10,814,000 for Vote Justice against the category of departmental other expenses “Recovery from February 2011 Christchurch Earthquake”; and
b: the expenses referred to in paragraph (a)—
i: were not within the scope of any existing appropriation; and
ii: were not incurred under the authority of an Imprest Supply Act.