TFQL manages the bulk of Tuhoe fisheries settlement assets, which are made up of $5.245 million in quota (a share of a fish species) and $11.048 million of income shares in Aotearoa Fisheries Ltd (AFL). AFL was established under the Maori Fisheries Act 2004 and holds shares in several major New Zealand commercial fishing companies.

TFQL has adopted a conservative growth strategy, which aims to minimise administration costs and maximise returns. Costs have been contained by not employing staff or offices.

TFQL has leased its ACE (Annual Catch Entitlement) over three years to AFL. The multi-year lease arrangement with AFL provides a reasonable level of certainty for TFQL about its expected income, as well as access to AFL's technical expertise and investment opportunities.

The dividend policy is that 40% of net profit is to be paid annually, while 60% is retained for investment and growth purposes