These conditions of use relate to the following websites (and their online services), which are owned and operated by Inland Revenue:
These websites and our social media pages are governed by the conditions listed below. If you access or use any of the websites or our social mecia pages, you are considered to have consented to these conditions.
Inland Revenue reserves the right to modify these conditions from time to time. You are responsible for reviewing the conditions, and your continued use of any of the websites constitutes your agreement to the conditions.
The conditions cover:
Unless otherwise indicated, the material we make available on this website and on our social media pages is protected by Crown copyright. You can reproduce this Crown copyright material free of charge without further permission, as long as you:
There is no copyright in any legislation on this website.
This website and our social media pages provide links to other websites, which may contain information that is the copyright of third parties and subject to restrictions on use or reproduction.
You must get permission from the copyright owner to use:
Inland Revenue cannot give you this permission.
You may create hypertext links to this website or to our social media pages. If you do this, you:
If you follow a hypertext link to another website, this is your own responsibility. When visiting other websites, you should refer to the conditions of use of each of those websites and not rely on these conditions.
As customers of Inland Revenue you have legal obligations to provide information to us. We allow you to provide us with certain information through our online forms. However, we will only accept this information online if you use the online form provided on this website.
We are not obliged to accept information by any other means of electronic communication unless specifically agreed with you.
We consent to receiving certain electronic correspondence through our Secure mail service from users who have completed the registration process. By registering with our Secure mail service, both you as the user and Inland Revenue as the provider agree to correspond with each other electronically.
However, we do not consent to:
We cannot correspond with you on individual tax matters through our social media pages. We may answer general tax-related queries from time to time.
This section applies to services and forms provided through websites owned and operated by Inland Revenue and not through social media channels.
Activating email alerts will stop any paper correspondence being sent to you regarding the particular topic you have activated alerts for.
Choosing to receive email alerts does not remove your obligation to comply with the tax laws.
You must ensure your contact details are kept up to date. Inland Revenue takes all reasonable steps to ensure emails have the highest chance of successful delivery, but cannot be held responsible for the non-delivery of emails due to circumstances outside of Inland Revenue’s control, such as incorrect or out of date contact details.
The alert email is not defined as a commercial electronic message for the purposes of section 6 of the Unsolicited Electronic Messages Act 2007.
Nothing in the alert email designates an information system for the purposes of section 11(a) of the Electronic Transactions Act, unless expressly stated otherwise. By accepting this communication by electronic means you consent to accept future communications by electronic means for the purposes of section 16 of the Electronic Transactions Act.
Each registered user (everyone with online services access, whether as an individual or as an account owner, account administrator or account user for an organisation) has the following responsibilities:
Every time you use an online service as a registered user, whether as an individual or as an account owner, account administrator or account user for an organisation, on behalf of another person or organisation eg. your employer, or as a tax agent or nominated person, you are saying that person or organisation authorised you to use the service on their/its behalf.
Organisations which use Inland Revenue's online services through account owners, account administrators and account users:
If you want to use any of Inland Revenue's online services you'll need to register for a user ID and password.
You can do this by going to "Services requiring login", "Register now" and supplying the information requested. Full instructions are available throughout this process to help you to complete your registration.
You will then need to activate your access by calling us. This is a quick process and once its completed you’ll have access to all the functionality of your personal online services account.
Please note, your responsibilities as a registered user of Inland Revenue's online services are outlined above.
If an organisation wishes to use any of Inland Revenue's online services, one or more individuals, with authority to represent the organisation, must register as an account owner.
You can register as an account owner by going to "Services requiring login", "Register now" and supplying the information requested. Full instructions are available throughout this process to help you to complete your registration.
You will then need to activate your account by calling us. We will ask a number of questions to confirm your identity and your authority to represent the organisation.
When this process is complete you will have account owner access to your organisation's online services account.
Your responsibilities as a registered user of Inland Revenue's online services are outlined above.
The Manage Account Access service can be used to create and manage access to an organisation's online services account.
Two levels of access can be created using Manage Account Access. Each level is defined as a role. The roles are:
Account owners and account administrators are able to use the Manage Account Access service to create account administrators and account users, assign online services to account users, and change user roles.
This website has a number of online forms that can be used to give information to Inland Revenue.
When completing an online form, you must:
Inland Revenue provides an IT Service Desk (external link) to
The IT Service Desk cannot resolve issues relating to our social media pages.
The IT Service Desk is available during usual business hours. All reasonable measures have been taken to ensure that the information provided by the IT Service Desk is accurate, but we assume no legal liability or responsibility for the services provided by the IT Service Desk. We may discontinue the IT Service Desk at any time.
You are responsible for any damage you cause to this website or to any of Inland Revenue's electronic facilities or data. You should be aware that it is unlawful to intentionally cause damage to this website or to any electronic facility or data of Inland Revenue through the knowing transmission of any program, information, code or command.
We provide security to protect our website and online services. The security of our social media pages is governed by each social media channel's own conditions of use. You are responsible for ensuring that your own computer is secure, including taking all reasonable steps to:
By using or accessing our social media pages, you are considered to have consented to the conditions of use of the particular social media channel and our individual page.
Posts by users do not necessarily reflect the opinions or policy of Inland Revenue. Inland Revenue’s decision to follow a Twitter user or re-tweet a tweet does not imply endorsement of any kind on our part.
By submitting, posting or displaying your content on our social media pages, you grant us a non-exclusive, transferable, sub-licensable, royalty-free, worldwide licence to use that content.
Inland Revenue reserves the right to remove immediately the following types of comments:
Inland Revenue may, at its discretion, block or ban anyone who posts those types of comments or who breaches these conditions of use or the conditions of use of a social media channel.
For specific enquiries about individual tax matters do not contact Inland Revenue through our social media pages. Please contact 0800 227 774 or register for myIR Secure Online Services at www.ird.govt.nz.
Each page on this website and our social media pages must be read in conjunction with these disclaimers and any other disclaimer that forms part of this website or our social media pages .
Inland Revenue may change, suspend or discontinue any aspect of this website at any time, including any service or content offered by this website.
Inland Revenue may, at its discretion, suspend or restrict your access to this website or any part of it for any reason, including a breach of these conditions. Where the suspension is due to a breach of these conditions and in Inland Revenue’s reasonable opinion, the breach is not remedied or is not capable of being remedied, then Inland Revenue may, at its discretion, suspend your access indefinitely or terminate your access to this website.
This website is governed by New Zealand law, and the Courts of New Zealand have exclusive jurisdiction.
Inland Revenue makes no representation that this website or our posts on our social media pages comply with laws (including intellectual property laws) of any country outside New Zealand. If you access this website or our social media pages from outside New Zealand, you do so on your own responsibility and are responsible for ensuring compliance with all laws in the place where you are located.