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:
- Youtube: InlandRevenueNZ
- Facebook: Student Loans NZ – Inland Revenue
- Facebook: Inland Revenue - NZ for Business
- LinkedIn: Inland Revenue NZ
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 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 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 and not rely on these conditions.
As a customer 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 provided on, or accessed through our websites,
- your myIR Secure Online Services (myIR) account, and
- your third party service provider that connects into your myIR account.
By registering and activating your myIR account both you as the user, and Inland Revenue as the provider, agree to correspond with each other electronically through your myIR account.
However, we do not consent to:
- receiving electronically any notice or correspondence for disputing or objecting to an assessment or determination made by Inland Revenue, 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 - whether through your myIR account or otherwise, we may use these to send you reminders about your tax affairs, provide you with information about our products and services, and communicate with you.
If you are engaging a third party service provider for GST, they may elect to 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 consist of:
- calculators, and
- other tools and services accessed through our websites.
We may make changes to our online services (including myIR) at any time.
This website has, and provides access to a number of online forms that can be used to give information to us.
When completing an online form, you must:
- fill in all the required information
- make sure the information you supply is true and correct, and
- confirm the information you are sending is true and correct before sending us the form.
myIR Secure Online Services
Choosing to register and activate a myIR account means:
- you have consented to receiving electronic communications from us, and
- you'll stop receiving paper statements, notices and some correspondence from us.
Some electronic communications will be emailed to you directly. For example, you'll receive emails:
- with your myIR user ID or temporary password (when you request these)
- about products and services, and
- about legislative changes.
Other electronic messages will alert you to eDocuments in your myIR account. For example, if we want to give you a statement, notice or other correspondence, we'll send you an email alert when the eDocument has been delivered to your myIR account.
We may also send you other email alerts or text messages, such as reminders about when you need to file or pay.
We intend to replace most paper correspondence with electronic correspondence (eDocuments) over time.
If you have a myIR account you must make sure your contact details are kept 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 does not remove your obligation to comply with your obligations under tax or other laws.
Nothing in an email designates an information system for the purposes of section 11(a) of the Electronic Transactions Act 2002, unless expressly stated otherwise.
Registration as an individual
If you want to use myIR you'll need to register for a user ID and password.
You can do this by going to myIR Secure Online Services and supplying the information requested. Full instructions are available throughout this process to help you to complete your registration.
You'll then need to activate your access by entering your activation code we have sent to your requested mobile phone number, or by calling us. This is a quick process and once it's completed you'll have access to all the functionality of your personal myIR account.
Your responsibilities as a registered user of a myIR account are outlined in the 'Your responsibilities' section.
Registration for organisations (eg, businesses, partnerships, trusts, tax agents)
If an organisation wishes to use myIR, an individual with authority to represent the organisation (eg, a director, trustee, appointed executive office holder advised to us or business owner) must register as an account owner using the business IRD number.
You can register as an account owner by going to myIR Secure Online Services and supplying the information requested. Full instructions are available throughout this process to help you to complete your registration.
You'll then need to activate your account by calling us. We'll ask a number of questions to confirm your identity and your authority to represent the organisation.
When this process is complete you'll have account owner access to your organisation's myIR account.
Your responsibilities as a registered user of a myIR account are outlined in the 'Your responsibilities' section.
Delegating others access to myIR (Manage Account Access service or Manage Additional Logins)
An organisation or a GST-registered individual can use the Manage Account Access or Manage Additional Logins service within myIR to delegate access to their myIR account to individuals.
The individual's responsibilities as a registered user of a myIR account are outlined in the 'Your responsibilities' section below.
The responsibilities of organisations or GST-registered individuals who use myIR as account owners, account administrators and account users are set out in the 'Responsibilities where access to myIR has been delegated' section. Individuals can be set up as either an account administrator or an account user depending on the level of access you (the account owner) want them to have.
The different levels of access are:
- Account owners - these people have full access to the myIR account,
- Account administrators - these people have the same access as the account owner except for non-GST services where account administrators cannot view the owner's report of activities,
- Account users - these people have access only to specific services delegated to them such as viewing and filing GST returns. They may be granted rights to undertake activities with a financial impact such as updating bank accounts or making a payment.
Account owners and account administrators are able to use the Manage Account Access or Manage Additional Logins service to:
- create account administrators and account users
- delegate account users access to specific services, and
- change user roles.
Each registered user (everyone with myIR access, whether as an individual or as an account owner, account administrator or account user for an organisation) has the following responsibilities:
- You must keep your user ID and password secure. Never disclose your password to anyone else including our staff.
If you think someone knows your user ID or password, you must immediately:
- 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 user ID 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 through the Manage Account Access or Manage Additional Logins service.
Every time you use any services within myIR as a registered user, whether as an individual or as an account owner, account administrator or account user, 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.
Responsibilities where access to myIR has been delegated
Organisations or GST-registered individuals who use myIR through account owners, account administrators and account users:
- represent to us that such account owners, account administrators and account users have the authority to represent the organisation or GST-registered individual in relation to the myIR account, and
- accept responsibility for the use of myIR by account owners, account administrators and account users.
Third party service providers (who are not account owners, account administrators or account users)
Organisations or GST registered individuals who use myIR through a third party service provider accept that:
- the third party service provider may have access to your GST 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.
You are 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 of Inland Revenue through the knowing transmission of any program, information, code or command.
You must not 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 are using a third party service provider for GST purposes, Inland Revenue is not responsible for the security of their systems. Please contact your third party service provider for more information about their system’s security.
You are responsible for making sure that 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 does not 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.
For specific enquiries about individual tax matters do not contact us through our social media pages or engagement website. Please contact 0800 227 774 from within New Zealand or +64 4 978 0779 from overseas. Alternatively register for myIR Secure Online Services and use the secure mail or the messaging service via eServices.
To post comments on our engagement website, you will 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 are 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 firstname.lastname@example.org
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 email@example.com
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.