myIR, payments and more
About this site: Conditions of use
These conditions of use relate to the following websites and their online services, which are owned and operated by us:
These conditions also relate to the following pages operated by us through social media channels:
- Youtube: InlandRevenueNZ
- Facebook: Student Loans NZ - Inland Revenue
- Facebook: Inland Revenue - NZ for Business
- LinkedIn: Inland Revenue NZ
If you access or use any of the websites or our social media 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:
- Crown copyright
- Copyright of third parties
- Linking policy
- Linking to our website
- Following hypertext links
- Communicating electronically with us
- Our online services
- Online forms
- myIR Secure Online Services (myIR)
- Security and damage
- Specific conditions of use for our social media pages and Changing for You website
- Posting comments on our Changing for You website
- Changes to the website
- Suspension of access
- Governing law
- Access from outside New Zealand
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:
- reproduce the material accurately
- don't use the material in a derogatory manner or a misleading context, and
- acknowledge the source and copyright status of the material.
This licence doesn't apply to any logos, emblems and trade marks on, or the design elements, photography and imagery of, our websites or social media pages. Those specific items may not be re-used without our express permission.
There is no copyright in any legislation on our websites.
Copyright of third parties
Our websites and 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:
- copyrighted materials from other websites, or
- material on this website or our social media pages that is protected by the copyright of a third party.
We cannot give you this permission.
Linking to our website
You may create hypertext links to any of our websites or social media pages. If you do this, you:
- acknowledge that you are responsible for all direct or indirect consequences of the hypertext link
- agree that Inland Revenue is not responsible for any loss, damage, liability, costs or expense you may incur for creating or maintaining the hypertext link.
Following hypertext links
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.
As a customer of Inland Revenue you may have legal obligations to provide information to us. You can provide us with certain information through:
- our online forms provided on, or accessed through our websites
- myIR Secure Online Services (myIR)
- your third party service provider that may connect to your myIR account.
By registering and activating a myIR account, you as the owner, and Inland Revenue as the provider, agree to correspond with each other electronically through your myIR account.
However, we don't consent to:
- receiving electronically any notice or correspondence for disputing or objecting to an assessment or determination made by us, nor
- the use of the myIR secure mail service, the messaging service via eServices, or any Inland Revenue email addresses (either specific or general) as an address for service of any documents.
We aren't obliged to accept information by any other means of electronic communication unless specifically agreed with you. We also can't correspond with you on individual tax matters through our websites or social media pages. However, we may answer general tax-related queries from time to time.
Unless we state otherwise, if you have provided your email address or mobile phone number to us, we may use these to send you reminders about your tax affairs, provide you with information about our products and services, and to communicate with you.
If you have a third party service provider, they may provide you with reminders or notifications. Inland Revenue is not responsible for communications from third party providers.
Electronic messages received from Inland Revenue are not included in the definition of commercial electronic message for the purposes of section 6 of the Unsolicited Electronic Messages Act 2007.
This section applies to services and forms provided on, or accessed through websites owned and operated by us and not through social media channels. Our online services include:
- calculators, and
- other tools and services accessed through our websites.
We may make changes to our online services (including myIR) at any time.
You can submit information to us using our online forms.
If you're providing information on an online form, you must complete all required details, and confirm the information is true and correct before submitting it to us.
myIR Secure Online Services
By choosing to register for myIR, you're consenting to electronic communications from us once your registration has been activated. This means we'll no longer send you paper statements, notices and some types of correspondence.
Some electronic communications will be emailed to you directly. For example, you may receive emails:
- with your myIR user ID/web logon, temporary password or a link to reset your password (when you request these)
- about products and services, and
- about legislative changes.
We may also send you electronic messages, for example:
- to let you know when statements, notices, and other correspondence are available in your myIR account
- reminders to file returns and make payments.
We intend to replace most paper correspondence with electronic communications over time.
You must keep your myIR contact details up to date. We take all reasonable steps to make sure emails and text messages have the highest chance of successful delivery, but cannot be held responsible for the non-delivery of emails or text messages due to circumstances outside of our control, such as incorrect or out-of-date contact details.
Having a myIR account doesn't remove the need for your to comply with your obligations under tax or other laws.
Nothing in an email designates an information system for the purposes of section 214(a) of the Contract and Commercial Law Act 2017, unless expressly stated otherwise.
myIR for individuals
You register for myIR Secure Online Services online. Full instructions are available to help you complete your registration.
Your responsibilities as a registered owner of a myIR account are outlined in the Your responsibilities section.
myIR for organisations (eg, businesses, partnerships, trusts, tax agents)
Individuals with authority to represent an organisation (eg, a director, trustee, or business owner) can use myIR to access the organisation's accounts.
You can register as a myIR Secure Online Services account owner for your organisation online. Full instructions are available to help you complete the registration.
Your responsibilities as a registered owner of a myIR account are outlined in the Your responsibilities section.
If both you and your organisation have myIR accounts, you can request access to your organisation's accounts using your own web logon. You can do this in your myIR account under Settings - Get access to another party.
Giving other people access to your myIR accounts
You may want to give other people access to your myIR accounts. For example, you can give a person access to your GST account to file returns. Organisations can also have more that one account owner (eg directors, trustees, and business owners).
Any person you give myIR access to will have responsibilities as a registered user of a myIR account. These are outlined in the Your responsibilities section.
The responsibilities of organisations or individuals in business using myIR as account owners, administrators and users are set out in the Responsibilities where access to myIR has been given to others section.
You have the following responsibilities as a registered account owner, administrator or user of myIR, whether as an individual or for an organisation.
- You must keep your password secure. Never disclose your password to anyone else including our staff.
- If you think someone knows your web logon and password, you must immediately do one of the following:
- change your password
- cancel your myIR account, or
- call us.
- You must keep your contact details up-to-date.
- You must keep your myIR account active. If we consider your web logon has become inactive we may cancel your myIR account. If this happens and you want to continue using myIR, you will need to re-register, or have new access delegated to you.
Every time you use any services within myIR as a registered user, whether as an individual or as an account owner, administrator or user, on behalf of another person or organisation, you are saying that person or organisation authorised you to use the service on their behalf.
Organisations or individuals who use myIR through account owners, administrators and users:
- represent to us that such account owners, administrators and users have the authority to represent the organisation or individual in relation to myIR
- accept responsibility for the use of myIR by account owners, administrators, and users, and
- must cancel the web logon or access for any person they no longer want to have access to the myIR account.
Third party service providers (who are not account owners, administrators or users)
Organisations or individuals who input information into their myIR account through a third party service provider accept that:
- the third party service provider may have access to your organisation or individual tax information populated on and communicated to your myIR account through the third party service provider's service, and
- the third party service provider is able to submit information on your behalf.
Accessing myIR through the RealMe service
If you have a RealMe account, you may use your RealMe login to access any of your myIR accounts, personal or otherwise. You may not delegate your access to RealMe and may only link your RealMe login to a myIR web logon created under your name. Your RealMe account can only be linked to one myIR web logon at a time.
If you have delegated someone access to a myIR account and they have linked the web logon that is created to their RealMe account, you will need to suspend or cancel that web logon if you no longer want that person to have access.
You're responsible for any damage you cause to any of our websites, electronic facilities or data. You should be aware that it is unlawful to intentionally cause damage to any of our websites, electronic facilities or data through the knowing transmission of any program, information, code or command.
You mustn't access or attempt to access our websites or online services through automated tools (including the use of scripts, web-crawlers, robots or screen-scrapers) or engage in any activity that will, or is likely to, interfere with or disrupt our websites or online services.
We provide security to protect our websites and online services. The security of our social media pages is governed by each social media channel's own conditions of use.
Where you're using a third party service provider to give us information, or the RealMe service to access your myIR account, Inland Revenue is not responsible for the security of their systems. Please contact the appropriate service provider for more information about their system’s security.
You're responsible for making sure your own computer or device, or the computer or device you are using, is secure. This includes taking all reasonable steps to:
- prevent someone misusing or getting unauthorised access to your computer system or to our online services, and
- make sure your computer system and data are free of computer viruses and all other forms of corruption.
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 on our social media pages or engagement website do not necessarily reflect the opinions or policy of Inland Revenue. Our decision to follow a Twitter or Facebook user or favourite a social media post on any social media channel doesn't imply endorsement of any kind on our part.
By submitting, posting or displaying your content on our social media pages or engagement website you grant us a non-exclusive, transferable, sub-licensable, royalty-free, worldwide licence to use that content.
We reserve the right to remove immediately or edit the following types of comments:
- comments that reveal the personal information of individual taxpayers
- abusive, harassing, stalking, threatening or attacking others
- defamatory, offensive, obscene, vulgar or depicting violence
- language that is hateful, targets race/ethnicity, religion, gender, nationality or political beliefs
- fraudulent, deceptive, misleading or unlawful
- trolling or deliberately disrupting discussion
- violations of any intellectual property rights
- commercial solicitation or solicitation of donations
- link-baiting (embedding a link in your post to draw traffic to your own site).
We may, at our discretion:
- inform you if we remove or edit your comments and give you the opportunity to post revised comments, or
- 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.
Don't make specific enquiries about individual tax matters through our social media pages or engagement website.
To post comments on our engagement website, you'll need to provide a username (this could be your real name or a pseudonym) and a valid email address. Your username will be publicly available when your comment is posted.
After submitting a comment, you must go to your email inbox and confirm your email address is legitimate. Once you have done this, your comment will be automatically sent to our Changing for You team for posting on our engagement website.
You're responsible for all postings made from your email address. If you suspect someone has used your email address without your consent, please notify us immediately by emailing email@example.com.
We will only use the email address you provide to communicate with you about a post you have made (if required), or to seek feedback on how we can improve our Changing for You engagement website
If you choose to receive updates about Changing for You website activity, these will be provided via email using the email address you provided when you commented. You can unsubscribe from these updates at any time by emailing firstname.lastname@example.org.
Each page on our websites or accessed through them, and on our social media pages, must be read in conjunction with these disclaimers and any other disclaimer that forms part of our websites or social media pages.
- The information Inland Revenue provides on and through our websites and through our social media pages is for general guidance only. It should not be used as a substitute for legal, business, accounting, tax or other professional advice.
- Our websites and social media pages are intended to provide general information to the public, and all reasonable measures have been taken to ensure its quality and accuracy. However, Inland Revenue:
- makes no warranty, express or implied, nor assumes any legal liability or responsibility for the accuracy, correctness, completeness or use of any information that is available on or through our websites or social media pages, nor represents that its use would not infringe privately owned rights
- does not assume any legal liability or responsibility for any damage or loss that may directly or indirectly result from any information contained on our websites or social media pages or any actions taken as a result of that content
- may change, delete, add to, or otherwise amend information contained on our websites or social media pages without notice
- is not responsible for verifying the information you provide to Inland Revenue through our websites or social media pages
- is not responsible for the content of other websites linked to or referenced from this website or our social media pages. We do not endorse the information, content, presentation or accuracy of such other websites, and do not make any warranty, express or implied, regarding them
- does not endorse any website, organisation or person who creates off-site links to this website or our social media pages.
- Inland Revenue makes no warranty, express or implied, nor assumes any legal liability or responsibility:
- that our websites, server or social media pages are free of computer viruses or any other harmful components, defects or errors
- that any defects in our websites or social media pages will be corrected
- that your access to our websites or social media pages will be reliable, uninterrupted or error-free (including access to any linked websites)
- for any delays, inaccuracies, failures, errors, omissions, interruptions, deletions, defects, computer viruses or communication line failures, or
- for any theft, destruction, damage or unauthorised access to your computer system or network.
- Reference to any specific commercial product, process or service by trade name, trade mark, manufacturer or otherwise does not constitute an endorsement, recommendation or favouring by Inland Revenue.
- Nothing contained on our websites or social media pages is, nor should be relied on as, a promise or representation about past or future events.
- Users of our websites, or a third party service provider's website, assume all risks associated with any transfer of data or information to Inland Revenue, and with any other use of our websites:
- While all reasonable efforts have been taken to ensure the security of the information while in transit to us, we do not guarantee this, and we are not liable for any damage arising from interception, loss, theft, other action or difficulty.
- All data or information transmitted to us through your use of online services becomes the property of Inland Revenue and may be relied upon by us in our dealings with you.
- Inland Revenue will not be responsible in any manner for direct, indirect, special or consequential loss caused in any way as a result of the use of online services, or our websites.
We may change, suspend or discontinue any aspect of our websites at any time, including any service or content offered by or through our websites.
We may, at our discretion, suspend or restrict your access, or the access of your third party service provider, to one or more of our websites or any part of them for any reason, including a breach of these conditions. Where the suspension is due to a breach of these conditions and in our reasonable opinion, the breach is not remedied or is not capable of being remedied, then we may, at our discretion, suspend that access indefinitely or terminate your access to one or more of our websites.
Our websites are governed by New Zealand law, and the Courts of New Zealand have exclusive jurisdiction.
Inland Revenue makes no representation that our websites or our posts on our social media pages comply with laws (including intellectual property laws) of any country outside New Zealand. If you access one of our websites or social media pages from outside New Zealand, you do so on your own responsibility and are responsible for making sure you're compliant with all laws in the place where you are located.