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When setting up a trust or incorporation, you need to give all owners and beneficiaries of the land the opportunity to be involved in decision-making. We recommend following five general steps.

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Step 1: Inform whānau of your plans

You will need to have a conversation with your whānau to advise them of your plans to set up a trust or an incorporation.

Try to speak with as many landowners and potential beneficiaries/shareholders as possible, as your proposal is more likely to succeed where whanau with interests in the whenua are informed and involved prior to an application to the Court being submitted. If you don’t have these conversations, whānau who were not informed could object to your application in court.

Key things to remember when starting a conversation:

    • Speak to the people who potentially will be putting their interests into the trust
    • Speak to the people who will be potentially be beneficiaries or trustees of the trust.
    • You must attempt to contact at least 75% of all landowners before you can create a trust or incorporation. Advertising in local media local to the whenua is a good idea and if this fails, make sure you let the other owners know that you have been unable to contact everyone, as this may affect the application in court.

Step 2: Organise a hui

To establish a land based trust or incorporation, you’ll need to hold a hui with the landowners and potential beneficiaries. You are required to advertise the hui on public platforms including the local newspaper, social media groups, and iwi radio. You can also contact the landowners individually, by post, telephone, or email. It may be necessary to hold more than one hui to get the level of support you need.

We will check the level of support for your application once you have applied to the court. It's important to keep detailed records of the attempts you’ve made to contact people and advertise the details of the hui (this could include a scanned image of the newspaper notice, a screenshot from social media, text messages from whānau, etc.).

Key things to remember when organising a hui:

    • You don't need to advertise formally, but you must be able to prove that you have informed everyone who needs to know.

  • You will need to advertise your hui and include:

    • the whenua involved
    • reason for the hui (to create a trust or incorporation)
    • election of trustees or committee of management members
    • terms of trust or incorporation,
    • date, time and place of hui
    • contact details for whānau to contact you as the organiser if they aren’t able to attend.

    You can advertise in local media close to where the whenua is located, on iwi radio, on social media, and through any other means you wish to.

Step 3: Hold a hui

At the hui, present your proposal in detail and encourage in-depth kōrero and robust discussion, making sure everyone feels heard. If you do this well, attendees will feel informed and trust that you are being honest and transparent. If you don’t, they may question your intentions and you could lose support.

Key things to remember when holding a hui:

  • You will need to take accurate minutes from the hui to include:

    • Names, addresses and contact details of the people who attended.
    • Any apologies from people who could not attend and their contact details.
    • A summary of the discussions and any decisions made at the hui.
    • Any objections that were received at the hui.

  • You will need to take detailed minutes from the hui, including:

    • A register of the names of all owners, addresses and their contact details and their interests or shareholding in whenua intended to be included in the trust or incorporation.
    • A register of any other attendees and their contact details.
    • Apologies from people who could not attend, their contact details, and number of interests or shares they have (if any).
    • A summary of the discussions and any decisions made at the hui.
    • A summary of any disagreement between the owners (if any) or any objections received to the decisions made.

Step 4: Reach agreement

At the hui, some important decisions need to be made once the intent to create a trust or incorporation is proposed. These discussions should focus on:

• the rights of beneficial owners and/or beneficiaries and shareholders

• the powers of trustees and committee of management members

• how trustees and committee members will perform their powers

• communicating with beneficial owners and/or beneficiaries and shareholders

• what will happen if there are disagreements.

Following the hui, formalise the decisions in a motion (a formal request made to a judge for an order or judgment) and note any objections from those who attended - Objections, may result in an application being dismissed.

Normally, if the hui is run well, there won't be any objections, and attendees will be willing to engage and contribute to the trust or incorporation.

Key things to remember when trying to reach agreement:

  • Presentation and explanation of the trust order should include:

    • Agreement on the lands to be included in the trust.
    • Agreement on the name of the trust.
    • Agreement on the beneficiaries of the trust.
    • The powers of the trustees.
    • The purposes for which any income is to be used.
    • Reporting requirements for trustees.
    • Nomination, election and consent of trustees.

  • Presentation and explanation of the trust order should include:

    • Agreement on the name of the trust.
    • Agreement on the lands that are subject to the trust.
    • The term and powers of trustees.
    • The purposes for which any income is to be used.
    • Reporting and *quorum requirements for trust meetings.
    • Nomination, election, and consent of trustees.

    If the trust being created is a Māori reservation, there is no need for a trust order. The trust will operate according to the Māori Reservations Regulations 1994. If the Reservation is for a Marae, a Charter document will be required and can be discussed similar to a terms of a trust.

    * A quorum refers to the minimum number of members that must be present at a meeting to make the proceedings valid.

  • Unlike trusts, a Māori incorporation is structured like a company and is governed by the Māori Incorporations Constitutions Regulations 1994.

    These regulations provide the minimum standard for all incorporations.  You can amend parts of these regulations as they apply to your incorporation but there would need to be a special resolution at a meeting of shareholders which is then confirmed by the Court.

    An incorporation must maintain a register of interests for committee members setting out:

    • the details of any beneficial interests held by each member
    • any dealings in the beneficial interest by each member, and
    • any declarations made by members of the committee.

    At the end of each financial year of an incorporation, each member of its committee of management must make a declaration of their holdings and dealings in any beneficial interests in the Māori freehold land held by the incorporation.

    The register can be in either physical form or electronic, kept at the registered office or principal place of business, and must be made available for inspection by shareholders or any person authorised in writing by a shareholder.

Step 5: Submit an application

Once you complete the outlined steps, you can apply to create a trust or incorporation. In the application, you’ll need provide proof that:

  • other owners have been given notice of the creation of the trust
  • a hui was held, and an agreement was reached
  • the terms of the trust have been proposed
  • consent has been given to create the trust or incorporation
  • the trustees to be appointed have consented to their appointment Committee of Management Members have been nominated.

Please note that you and any potential trustees and committee of management members nominated do not have any authority to act as a trust or corporation until your application has been approved by a judge or registrar.

If your trust application is considered simple and uncontested, it can be handled by a registrar and will not require a formal court sitting.

Interest based trusts

  • A whānau trust combines the interests of a whānau (family) into a single trust. Individual members can decide whether to contribute some or all of their land interests. It is the responsibility of the whānau to protect land interests in accordance with their shared beliefs, practices, and values.

    Trustees act on behalf of the whānau to manage the land interests and make decisions about the whenua. The beneficiaries are the descendants of the tīpuna (ancestors) named in the trust order and can include whāngai.

    The benefits of a whānau trust include:

    • The trust becomes the single point of contact for all your Māori land interests.
    • The trust is a legal entity, so you can set up a bank account to hold any funds for the beneficiaries.
    • Land interests are held together rather than divided, which can help to preserve a whānau's ancestral connection with their whenua by preventing individuals from dealing with their interests separately.

    You can apply to create a whānau trust through an application for succession, or as a stand-alone application. 

    Apply online

    Download the application form 

    Supporting document: Order Template and Checklist - Comprehensive Whānau Trust

  • A kaitiaki trust is established to hold land interests for a person who:

    • is a minor (under the age of 20)
    • is serving time in prison, or
    • is unable to manage their own affairs due to age or mental/physical disability.

    Trustees can be appointed to manage interests or property until the person is of legal age (20 years), out of prison, capable of managing their own affairs, or they pass away. A trustee has all the rights and responsibilities of an owner once they've been appointed.

    When the kaitiaki trust is no longer needed, you must let us know and apply to close it. This should be done by the trustee or the person the trust was created for, when they’re able to do so.

    Apply online

    Download the application form

  • A pūtea trust allows people who own small interests in Māori land to pool their interests together for the benefit of their wider whānau and descendants. Combining lower revenue interests can generate a more stable income for the whānau and allows for greater participation in land development and ownership.

    A pūtea trust can:

    • hold any number of interests from any number of people
    • have a set group of beneficiaries, including the descendants of any person putting their interests in the trust or for the benefit of the hapū, and
    • have trustees appointed to manage the interests on behalf of the beneficiaries.

    The benefits of a pūtea trust include:

    • interests can be pooled together to generate a more stable income and allow greater participation in land ownership and development
    • you can appoint one or more trustees to manage the interests across multiple blocks of land
    • the trust becomes the single point of contact for your interests, and
    • the trust is a legal entity and you can set up a bank account to hold any funds for the beneficiaries.

    Apply online

    Download the application form

Land based trusts and incorporations

  • An ahu whenua trust enables collective guardianship of one or more land blocks on behalf of landowners. Māori landowners can use, develop, and manage their land and ensure benefits for all owners.

    An ahu whenua trust:

    • holds the trustees legally responsible for the management of the land, and
    • uses a Māori Land Court-approved trust order, which sets out the rights and responsibilities of the trustees and beneficial owners.

    Owners must meet to decide who the initial trustees will be and what their responsibilities will be under a trust order.

    The benefits of an ahu whenua trust include:

    • a greater opportunity to use the land
    • trustees can be appointed to administer and manage the block
    • owners can participate in meetings and decisions about the direction of the trust
    • the trust becomes the single point of contact for the block, and
    • the trust is a legal entity and trustees can set up a bank account to hold any funds for the beneficiaries.

    Apply online

    Download the application form

    Supporting document: Order Template and Checklist - Standard Ahu Whenua Trust

  • A whenua tōpū trust is established for land that is for community use or for a hapū or iwi.

    Whenua tōpū trusts are designed:

    • to receive former public works land or other community properties that could be used for Māori community use, or
    • for the benefit of local hapū or iwi and descendants of the original landowners.

    More recently, whenua tōpū trusts have been used as a holding trust for the settlement of Treaty of Waitangi claims.

    A whenua tōpū trust:

    • can include one or more Māori land blocks, or general land owned by Māori
    • can include a wide range of beneficiaries, for example, a community, hapū or iwi in a specific area
    • makes the land trustees legally responsible for managing the land
    • has a Court-approved trust order that sets out the rights and responsibilities of the trustees
    • requires that any funds received by the trust be used for Māori community purposes, and
    • doesn’t require any succession to the current owners (although the judge or registrar may order succession in rare situations).

    The benefits of a whenua tōpū trust include:

    • there are more opportunities to use the land
    • the land is held as a community asset and any funds are used to benefit the community
    • the trust becomes the single point of contact for the land, and
    • the trust is a legal entity and trustees can set up a bank account to hold any funds for the beneficiaries.

    A whenua tōpū trust can also hold non-land assets, such as houses, vehicles, or general land interests.

    Apply online

    Download the application form

    Supporting document: Order Template and Checklist - Standard Whenua Tōpū Trust

  • A Māori reservation is a special type of trust that sets aside land (Māori or general land) for community purposes, such as:

    • Marae (where a Charter must be in place)
    • Urupā
    • Wāhi tapu
    • Papakāinga
    • Kaumātua housing
    • A spring, well, or other water reserve
    • Catchment areas or other source of a water supply
    • A place of cultural, historical or scenic interest
    • Meeting places
    • Landing places
    • Fishing grounds
    • Recreational grounds
    • Conservation reserves
    • Timber reserves
    • Any other specified purposes

    Once created, a Māori reservation is designated to a defined group of beneficiaries, which may be the local hapū, a whānau, a community, or sometimes all New Zealanders. This restricts the activities that can take place on the land to those that were intended and prevents its sale - trustees cannot gift or sell the land, and the Crown cannot take it under the Public Works Act 1981.

    Māori reservations cannot be subject to any mortgage or monetary charge. Depending on the purpose of the reservation, it may also be possible to apply for charitable status, especially if it benefits the community (for example, a marae).

    The Māori Reservation Regulations 1994 outline how the trustees are expected to manage the reservation.

    The cost for this application is $66.

    Apply online

    Download the application form

  • A Māori incorporation has a structure like a company and can be set up over any Māori land.

    Apply online

    Download the application form

Te tohu i ngā kaitiaki, ngā mema rānei o te komiti whakahaere
Trustees & committee members

Read about the roles and responsibilities of trustees and committee members. 

Kaitiakitanga
Trusts and governance

Find information and resources about trusts on the Tupu website.

Ngā raumei
Resources

Download printable versions of our resources about trusts and incorporations.