This Doctoral thesis uses a Kaupapa Māori research methodology, which is culturally grounded to identify the indigenous Māori underpinnings and processes that a Whānau (Māori family) experience when developing their Māori tourism business. The thesis discusses the following four issues, which are addressed using a Kaupapa Māori research methodology: 1. The gap in the current literature for Māori tourism development and authenticity from a Māori perspective. 2. The cultural underpinnings and processes of a Whānau (Māori family) tourism business. 3. Identification of the Māori cultural values that inform Māori tourism development 4. Development of a cultural framework that positions Māori values on levels of significance from a Māori perspective. A cultural tourism experience is investigated, involving a Whānau Māori tourism business developed from a conceptual stage in preparation for financial investment. Using a Kaupapa Māori research methodology this research contributes to a gap in the academic literature relating to Whānau (Māori family) tourism development. The research contributes new academic literature to support the notion that the Whānau unit is at the core of social and economic development for Māori tourism. This thesis captures and describes the various stages, developed over a year, of Whānau Hui (family meetings), of a Whānau tourism business. As a Māori researcher, I gained emancipated access to a Whānau using Kaupapa Māori methods, applying a cultural set of protocols and values to unlock access to a Māori worldview of how a Whānau navigates the processes of developing their Whānau tourism experience in New Zealand. The engagement of a Kaupapa Māori research methodology enabled me to apply my personal skills of a lifetime of knowledge of Te Ao Māori (a Māori worldview) and Te Reo Māori (Māori language) combined with over 20 years of global advancement of indigenous tourism in the cruise industry. As a Tohunga Whakairo (master carver) I applied seven distinctive steps of a master carver’s processes in carving a Pou Tokomanawa (the main centre post of a Tipuna Whare orancestralmeeting house), providing a unique cultural process that frames the chapters of this dissertation. The research data provided an enriched flow of cultural information, which was analysed using a cultural analytical process to validate the key themes that emerged from the research findings. The cultural analyses are completed in two stages; the processes of Whakapapa and Whanaungatanga (cultural relationships), which are culturally-grounded methods for analysing research data using a Māori worldview, and the validation of cultural significance by Kaumātua (elders) of the Whānau. The thesis is imbued with cultural paradigms that frame and identify the cultural underpinnings and processes of a Whānau tourism development. The study expands on two cultural models,‘Te Tāpoi Poutama’ and Te Matua Poutama (Māori tourism frameworks for identifying cultural levels of significance) and these cultural paradigms are applied to demonstrate cultural levels of significance that a Whānau place on their proposed Māori tourism business.