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Related Party Transactions
Transactions between iwi organisations and their related entities
Total RPTs Tracked
950
Transaction records
Total Transaction Value
$4.45B
Where amount > 0
Iwi with RPT Data
39
Distinct organisations
Distinct Related Parties
597
Unique party names
Transaction Type Breakdown
Transactions grouped by type, showing count and total value
Unspecified950 transactions
$4.45B
Relationship Type Analysis
Transactions grouped by the relationship between iwi and related party
subsidiary114 transactions
$1.75B
iwi members1 transactions
$574.3M
government agency174 transactions
$546.9M
joint venture partner14 transactions
$203.3M
related entity14 transactions
$190.5M
joint venture / associate6 transactions
$113.3M
Treaty partner1 transactions
$90.0M
trustee entity1 transactions
$84.6M
subsidiary trust1 transactions
$80.8M
commercial partner15 transactions
$73.1M
joint venture25 transactions
$56.4M
subsidiary - commercial operations1 transactions
$55.9M
investment22 transactions
$54.0M
joint venture / investment partner1 transactions
$50.6M
investment partnership4 transactions
$38.4M
joint investment vehicle4 transactions
$35.8M
joint venture with Te Whanau a Apanui and Department of Conservation1 transactions
$34.4M
Investment associate (20.63% ownership)1 transactions
$28.9M
government agency partner5 transactions
$26.1M
regional iwi body1 transactions
$20.8M
Joint venture4 transactions
$20.4M
Trust obligations1 transactions
$17.8M
direct investment / consortium1 transactions
$17.3M
iwi constituent entities1 transactions
$17.2M
Trust / joint venture partner1 transactions
$17.0M
associate/joint investment1 transactions
$15.2M
direct investment9 transactions
$14.4M
18 constituent communities1 transactions
$13.3M
joint investment / consortium1 transactions
$11.3M
investment / joint venture2 transactions
$10.2M
cornerstone investor1 transactions
$10.0M
investment fund1 transactions
$10.0M
associate / joint venture6 transactions
$10.0M
Investment / ownership1 transactions
$7.6M
subsidiary entity1 transactions
$7.3M
joint venture / collective investment4 transactions
$7.0M
Associate - equity accounted investment1 transactions
$6.5M
subsidiary / associate1 transactions
$5.9M
other8 transactions
$5.2M
investment manager3 transactions
$5.1M
joint venture - 49% ownership1 transactions
$5.1M
Crown leaseback property collective1 transactions
$4.9M
commercial investment2 transactions
$4.3M
associate investment (33% ownership)1 transactions
$4.2M
direct loan investment1 transactions
$4.0M
joint venture / associate (49% ownership)1 transactions
$3.9M
Trustee interest / Investment1 transactions
$3.8M
investment vehicle1 transactions
$3.5M
Collective property investment entities1 transactions
$3.4M
trustee interest1 transactions
$3.4M
joint investment / associate1 transactions
$3.3M
collective investment7 transactions
$3.1M
investment / associate entity1 transactions
$3.0M
Commercial entity2 transactions
$2.9M
associate entity1 transactions
$2.8M
Commercial - milk supply and shareholding1 transactions
$2.8M
related entity in same group1 transactions
$2.7M
regional collective entity1 transactions
$2.5M
equity investment / joint venture1 transactions
$2.4M
distribution received1 transactions
$2.3M
associate / investment1 transactions
$2.2M
joint venture / partnership3 transactions
$2.1M
Collective investment entities with Tom McClurg directorship1 transactions
$2.1M
investment / partnership2 transactions
$2.0M
associate / collective investment1 transactions
$2.0M
investment collective1 transactions
$2.0M
hapū entity2 transactions
$1.8M
joint venture / partnership interest (20%)1 transactions
$1.6M
Non-controlling interest in NZWDG2 transactions
$1.6M
joint venture / subsidiary1 transactions
$1.5M
100% subsidiary1 transactions
$1.3M
commercial7 transactions
$1.3M
Investment entity with Hinerangi Raumati-Tu'ua as board member1 transactions
$1.3M
joint arrangement / investment1 transactions
$1.2M
other entity1 transactions
$1.2M
associate9 transactions
$1.2M
Commercial investment - primary income source1 transactions
$1.1M
Associate investment1 transactions
$1.1M
co-management partner1 transactions
$1.0M
government agency / project partner1 transactions
$992K
investment / subsidiary interest1 transactions
$991K
other iwi / shareholding1 transactions
$850K
Associate1 transactions
$769K
government agency / partnership1 transactions
$750K
joint venture / partnership interest (29.17%)1 transactions
$643K
Subsidiary2 transactions
$606K
parent entity / shareholder1 transactions
$565K
Non-controlling interest in Goldland Avocado2 transactions
$511K
trustee4 transactions
$494K
Associate / Joint venture1 transactions
$443K
government agency / related organisation1 transactions
$401K
distribution from settlement trustee1 transactions
$384K
sister entity3 transactions
$360K
Māori direct investment fund1 transactions
$354K
commercial entity4 transactions
$332K
ownership - 4,166 income shares1 transactions
$297K
government partner5 transactions
$283K
Government agency / settlement trustee1 transactions
$279K
subsidiary iwi entity1 transactions
$260K
investment held by NAHC1 transactions
$208K
distributing entity for fisheries settlement1 transactions
$208K
key management / service provider3 transactions
$204K
Related entity1 transactions
$195K
service provider, director interest2 transactions
$158K
key management5 transactions
$156K
investment manager / director interest1 transactions
$128K
funding partner2 transactions
$121K
investment / related party1 transactions
$120K
key management / investment manager1 transactions
$120K
government entity1 transactions
$112K
Manaaki grant / related trustee5 transactions
$112K
joint venture/investment1 transactions
$107K
Government agency8 transactions
$98K
related party service provider1 transactions
$74K
parent entity2 transactions
$58K
government entity / regional stakeholder1 transactions
$57K
Commercial - forestry lease1 transactions
$53K
partnership / strategic collaboration1 transactions
$50K
consent and co-management1 transactions
$50K
subsidiary - joint venture with Te Tahuhu o Tawakeheimoa Trust and Ngati Ranginui Settlement Trust1 transactions
$45K
government agency / funding partner1 transactions
$41K
advance to related entity1 transactions
$41K
government agency / trustee interest1 transactions
$32K
Joint venture / Community programme1 transactions
$30K
joint initiative / trustee interest1 transactions
$30K
related trust for iwi member financial wellbeing1 transactions
$30K
charitable partner1 transactions
$30K
fisheries partnership2 transactions
$28K
key management relative1 transactions
$28K
vineyard lease arrangement1 transactions
$27K
fisheries investment2 transactions
$27K
director interest1 transactions
$26K
Director Hinerangi Raumati-Tu'ua directorship, shareholding1 transactions
$25K
Director Hinerangi Raumati-Tu'ua directorship1 transactions
$19K
other iwi entity5 transactions
$13K
Commercial - land lease1 transactions
$9K
sponsorship / related trustee2 transactions
$7K
education partnership2 transactions
$7K
Director Hinerangi Raumati-Tu'ua and Tom McClurg directorships1 transactions
$6K
partnership20 transactions
$0
other iwi79 transactions
$0
Joint venture / partnership2 transactions
$0
key management - Mere George partnership1 transactions
$0
government agency / service delivery partner5 transactions
$0
Iwi partner2 transactions
$0
Government health agency1 transactions
$0
government agency / commercial contract2 transactions
$0
subsidiary investment1 transactions
$0
Other iwi collaborative entity1 transactions
$0
local government / Joint Management Agreement partner2 transactions
$0
joint venture / collaborative iwi group1 transactions
$0
subsidiary - trustee1 transactions
$0
donor / funder1 transactions
$0
government agencies1 transactions
$0
joint venture partner - Ka Uruora1 transactions
$0
Subsidiary / Host Employer1 transactions
$0
charitable funder1 transactions
$0
investee company1 transactions
$0
customer / tenant1 transactions
$0
joint venture partner - Novotel1 transactions
$0
external partner4 transactions
$0
health entity partnership1 transactions
$0
Commercial partner1 transactions
$0
government agency / funding2 transactions
$0
government agency relationship1 transactions
$0
regional iwi trust1 transactions
$0
adversarial / opposing party1 transactions
$0
local government - joint management agreement4 transactions
$0
government agency / local authority2 transactions
$0
government funder1 transactions
$0
government agency / partner2 transactions
$0
forestry partnership1 transactions
$0
other iwi/co-operative health provider1 transactions
$0
hapu trust1 transactions
$0
lessee1 transactions
$0
contractor1 transactions
$0
iwi partner8 transactions
$0
partnership / service delivery1 transactions
$0
joint venture partner / stakeholder1 transactions
$0
governance body1 transactions
$0
government agency / museum1 transactions
$0
commercial entity investment1 transactions
$0
government agency / contract1 transactions
$0
collective iwi partnership2 transactions
$0
subsidiary operation1 transactions
$0
government contracting1 transactions
$0
external event partnership1 transactions
$0
kōtuitanga partnership3 transactions
$0
external partnership2 transactions
$0
operational entity1 transactions
$0
fisheries governance2 transactions
$0
joint venture with 6 iwi collective1 transactions
$0
partnership with 18 other Maori fishing entities1 transactions
$0
trustee interest / kinship1 transactions
$0
trust entity1 transactions
$0
ultimate controlling party2 transactions
$0
related iwi entity1 transactions
$0
government agency - settlement partner1 transactions
$0
governance / environmental partnership1 transactions
$0
local governance1 transactions
$0
subsidiary - commercial entity1 transactions
$0
tribal business partner1 transactions
$0
other iwi / related entity1 transactions
$0
other iwi - collaborative partners1 transactions
$0
subsidiary - fisheries1 transactions
$0
research partner1 transactions
$0
Joint entity with other iwi1 transactions
$0
community organization1 transactions
$0
subsidiary - charitable trust1 transactions
$0
environmental / coastal governance1 transactions
$0
government agency / sector body1 transactions
$0
strategic relationship1 transactions
$0
other iwi / collaborative partnership2 transactions
$0
co-owner of Ngāmotu Hotels and Ka Uruora2 transactions
$0
Funding partner3 transactions
$0
related party2 transactions
$0
other iwi / cultural reciprocity1 transactions
$0
tenant1 transactions
$0
joint venture / non-controlling interest investment1 transactions
$0
government agency mandate1 transactions
$0
joint venture / commercial agreement1 transactions
$0
research / environmental partnership1 transactions
$0
related iwi1 transactions
$0
government agency funding partner1 transactions
$0
local government partner1 transactions
$0
government agency partnership2 transactions
$0
related trust entity1 transactions
$0
landowner1 transactions
$0
partner organization6 transactions
$0
commercial supplier1 transactions
$0
iwi collaborative entity1 transactions
$0
dividend income from fisheries partnership1 transactions
$0
service provider3 transactions
$0
iwi partnership3 transactions
$0
Commercial partnership2 transactions
$0
government partnership1 transactions
$0
portfolio investment4 transactions
$0
direct loan counterparty1 transactions
$0
treaty settlement redress arrangement1 transactions
$0
joint management committee1 transactions
$0
subsidiary / health and social services arm1 transactions
$0
government agency / collaborative1 transactions
$0
government agency / tenant2 transactions
$0
collective hapū forum1 transactions
$0
iwi organization2 transactions
$0
entity1 transactions
$0
collective partnership - 11 other coastal iwi1 transactions
$0
dividend income source1 transactions
$0
environmental governance partnership1 transactions
$0
educational partner2 transactions
$0
joint entity1 transactions
$0
government/regional council partnership1 transactions
$0
other iwi / settlement entity1 transactions
$0
hapū/landowner1 transactions
$0
Partnership / joint entity1 transactions
$0
regional partnership1 transactions
$0
other iwi/entity1 transactions
$0
health service provider1 transactions
$0
partner4 transactions
$0
commercial agreement1 transactions
$0
collective / co-investment network1 transactions
$0
subsidiary / operating businesses1 transactions
$0
joint venture / commercial partnership1 transactions
$0
government agency / other iwi1 transactions
$0
subsidiary / uri o Tuperiri owned company1 transactions
$0
trustee/arrangement1 transactions
$0
joint project / government funding1 transactions
$0
marae (mandate iwi organisation)1 transactions
$0
Government mandated organization1 transactions
$0
iwi collective joint venture3 transactions
$0
service provider / partnership1 transactions
$0
commercial partnership1 transactions
$0
local government1 transactions
$0
iwi entity1 transactions
$0
mortgage holder1 transactions
$0
Joint venture partner1 transactions
$0
government agency / commercial partner2 transactions
$0
marae3 transactions
$0
service partner1 transactions
$0
other iwi / joint ventures3 transactions
$0
Service delivery partner1 transactions
$0
subsidiary of investment1 transactions
$0
customer1 transactions
$0
legal coalition1 transactions
$0
other iwi / alliance1 transactions
$0
associate (25% owned)1 transactions
$0
Treaty settlement partner / funder1 transactions
$0
Joint venture for fisheries management1 transactions
$0
research partnership1 transactions
$0
cultural partnership1 transactions
$0
trustee/parent entity1 transactions
$0
transaction counterparty1 transactions
$0
constituent entities1 transactions
$0
Crown agency - Treaty partner1 transactions
$0
government agency - property partner1 transactions
$0
other iwi - joint venture partner1 transactions
$0
commissioning agency1 transactions
$0
co-investor1 transactions
$0
grant funder1 transactions
$0
stakeholder / regulatory partner1 transactions
$0
Commercial fisheries partner1 transactions
$0
employer partner1 transactions
$0
regional investment3 transactions
$0
Government partner1 transactions
$0
joint venture - 50% ownership with Te Kāhui o Taranaki1 transactions
$0
Top Related Parties by Transaction Volume
Most frequently transacted related parties across all iwi
| # | Related Party | Relationship Type(s) | Transactions | Total Value | Iwi Involved |
|---|---|---|---|---|---|
| 1 | Toitu Ngāti Porou | subsidiary | 1 | $1.01B | 1 |
| 2 | Papatipu Rūnaka | iwi members, 18 constituent communities | 2 | $587.7M | 1 |
| 3 | Raukawa Iwi Development Limited | subsidiary | 5 | $454.9M | 2 |
| 4 | Ngāi Tahu Charitable Trust | trustee entity, subsidiary trust, subsidiary | 3 | $240.8M | 1 |
| 5 | Crown | government agency, Treaty partner | 2 | $238.0M | 2 |
| 6 | Whai Rawa | subsidiary, related entity | 3 | $165.0M | 2 |
| 7 | Rotorua Lakes Council | government agency | 2 | $144.1M | 2 |
| 8 | Central North Island Iwi Holdings Ltd | joint venture / associate | 2 | $106.8M | 2 |
| 9 | Mint Renewables / Infratil | joint venture partner | 1 | $100.0M | 1 |
| 10 | Infratil | joint venture partner | 1 | $100.0M | 1 |
| 11 | Ngāi Tahu Holdings Corporation | subsidiary | 2 | $75.4M | 1 |
| 12 | Fiera Comox | commercial partner | 1 | $69.0M | 1 |
| 13 | New Zealand Police | government partner, government agency / tenant, government agency | 4 | $61.5M | 3 |
| 14 | Ngāi Tahu Holdings | subsidiary - commercial operations | 1 | $55.9M | 1 |
| 15 | Tainui Group Holdings | joint venture partner, other iwi - joint venture partner, subsidiary | 4 | $52.3M | 2 |
| 16 | One Forty One Limited | joint venture / investment partner | 1 | $50.6M | 1 |
| 17 | Te Pūia Tāpapa Limited Partnership | direct investment, cornerstone investor, investment fund, investment / joint venture, joint investment vehicle, Investment entity with Hinerangi Raumati-Tu'ua as board member, Joint venture | 9 | $42.5M | 4 |
| 18 | Tai Hekenga Limited Partnership | direct investment, associate/joint investment, joint investment / consortium, investment partnership, Crown leaseback property collective | 5 | $42.3M | 3 |
| 19 | New Plymouth District Council | government agency / partner, partnership, government agency | 3 | $35.0M | 2 |
| 20 | Raukumara Pae Maunga restoration project | joint venture with Te Whanau a Apanui and Department of Conservation | 1 | $34.4M | 1 |
| 21 | Crown agencies | government agencies, government agency | 2 | $32.0M | 2 |
| 22 | Tai-Hekenga Limited Partnership | direct investment / consortium, Joint venture | 2 | $31.7M | 2 |
| 23 | Aotearoa Fisheries Limited (AFL) | investment, associate entity | 5 | $31.1M | 5 |
| 24 | Kakano Investment Limited Partnership | Investment associate (20.63% ownership), investment | 2 | $29.8M | 2 |
| 25 | Ministry of Social Development | government agency, government contracting, government agency funding partner, Government agency, government partner, government agency partner | 14 | $29.6M | 9 |
| 26 | Department of Corrections | government agency | 1 | $28.9M | 1 |
| 27 | Tainui Group Holdings Limited | subsidiary | 2 | $27.3M | 1 |
| 28 | Oranga Tamariki | government agency, Government agency, government partner, government agency / service delivery partner | 13 | $26.0M | 8 |
| 29 | Taranaki Māori Trust Board | regional iwi trust, regional partnership, regional iwi body, regional collective entity, distribution received | 5 | $25.6M | 2 |
| 30 | Regional Investment Fund | related entity | 1 | $25.4M | 1 |
Iwi RPT Exposure Rankings
Per-iwi summary of related party transaction activity, sorted by total value
Net position = outstanding receivables minus outstanding payables. A positive net position indicates the iwi is owed more than it owes to related parties.
About This Data
Related party transactions are disclosed in iwi annual reports as required by accounting standards (NZ IAS 24 and PBE IPSAS 20). These disclosures provide transparency about transactions between an iwi and entities or individuals with a close relationship to it.
Not all related party transactions are problematic — many represent normal commercial arrangements with subsidiaries, joint ventures, and associated entities. The presence of a transaction in this dataset does not indicate any impropriety.
Data reflects what iwi choose to disclose in their published annual reports. Smaller transactions below materiality thresholds may be omitted. Transaction amounts should not be interpreted as evidence of any governance issue.
Some iwi report transaction values as annual totals while others report individual transaction amounts. Comparisons between iwi should account for differences in disclosure granularity and reporting conventions.
Data sourced from Iwi annual reports and financial statements. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz.
For informational purposes only. Not investment advice.