About this site: Conditions of use
Conditions of use for Inland Revenue websites
These conditions of use relate to the following websites (and their online services), which are owned and operated by Inland Revenue:
- www.ird.govt.nz
- www.kiwisaver.govt.nz
- www.whatstax.govt.nz
This website is governed by the conditions listed below. If you access or use this website, 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 this website constitutes your agreement to the conditions.
The conditions cover:
- copyright
- Crown copyright
- copyright of third parties
- linking policy
- linking to our website
- following hypertext links
- communicating electronically with us
- our online services and forms
- registration
- your responsibilities
- online forms
- online services support
- security
- disclaimers
- changes to the website
- suspension of access
- governing law
- access from outside New Zealand.
This website is also governed by Inland Revenue's privacy policy.
Copyright
Crown copyright
Unless otherwise indicated, the material available on this website 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
- do not use the material in a derogatory manner or a misleading context, and
- acknowledge the source and copyright status of the material.
There is no copyright in any legislation on this website.
Copyright of third parties
This website provides 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 that is protected by the copyright of a third party.
Inland Revenue cannot give you this permission.
For further information please contact:
Corporate Communications
Inland Revenue
For all media enquiries phone: 04 890 1698
For general communications enquiries
Phone: (04) 890 1936
Email: corpcomm@ird.govt.nz
Fax: (04) 498 5809
P O Box 2198
12-22 Hawkestone Street
Wellington
New Zealand
Linking policy
Linking to our website
You may create hypertext links to this website. 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.
Communicating electronically with us
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 Send and receive mail service from users who have completed the registration process. By registering with our Send and receive 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:
- receive electronically any notice or correspondence for disputing or objecting to an assessment or determination made by Inland Revenue, nor
- the use of our Send and receive mail service or any of Inland Revenue's email addresses (either specific or general) being designated as an address for service of any documents.
Our online services and forms
Registration
If you want to use some of Inland Revenue's online services you will need to complete the registration process for obtaining a user ID and password. This process includes:
- giving your first and last name
- giving your own individual email address (not a shared email address)
- choosing your user ID when registering.
If you are registering as an individual (rather than a business or tax agent), you can opt to choose a password, then have your account activated over the phone. Once this is done, you can access your online account straightaway.
If you do not want to activate your account over the phone, or you are registering as a business or tax agent, we will mail a first-time password to you that must only be used by you.
Your responsibilities
As the "registered user" you are responsible for:
- keeping your user ID, password and "verification of identity phrase" secure:
- never disclose your password or verification of identity phrase to anyone else, including Inland Revenue staff
- if you think someone has gained knowledge of your user ID, password or verification of identity phrase, you must immediately:
- change your password, or
- cancel your online services account using the service provided through this website, or
- call our help line on 0800 473 249
- keeping your registration details up to date
- keeping your account active. If we consider that your user ID has become inactive through lack of use we may cancel your online services account. You will then be required to re-register if you wish to continue using our online services.
If you are using our online services as a registered user on behalf of another person eg your employer, or as a tax agent or nominated person, then every time you use an online service you are saying that you are authorised to do so by that person.
Online forms
This website contains a number of online forms that can be used to give information to Inland Revenue.
When completing an online form, you must:
- fill in all required information
- ensure that the information you supply is true and correct
- confirm that the information you are sending is true and correct before sending the form to us.
By submitting an online form, you are considered to have read and accepted Inland Revenue's privacy policy for this website.
Any information you have provided will be sent to Inland Revenue and we may use it to update your records.
Online services support
Inland Revenue provides an IT Service Desk to
- provide support to users of Inland Revenue's online services, and
- help resolve any incidents or problems arising from the use of online services.
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, however 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.
Security and damage
You are responsible for any damage that you cause to this website or to any electronic facility or data of Inland Revenue. 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. You are responsible for ensuring that your own computer is secure, including taking all reasonable steps to:
- prevent someone misusing or getting unauthorised access to your computer system or to our online services, and
- ensure your computer system and data are free of computer viruses and all other forms of corruption.
Disclaimers
- The information provided on this website is for general guidance only. It should not be used as a substitute for legal, business, accounting, tax or other professional advice.
- This website is 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 this website, 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 this website or any actions taken as a result of the content of this website
- may change, delete, add to, or otherwise amend information contained on this website without notice
- is not responsible for verifying the information you provide to Inland Revenue through this website
- is not responsible for the content of other websites linked to or referenced from this website. 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.
- Inland Revenue makes no warranty, express or implied, nor assumes any legal liability or responsibility:
- that the website or the server are free of computer viruses or any other harmful components, defects or errors
- that any defects in the website will be corrected
- that your access to the website 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 this website is, nor should be relied on as, a promise or representation about past or future events.
- Users of this website assume all risks associated with any transfer of data or information to Inland Revenue, and with any other use of this site:
- 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 this website.
Each page on this website must be read in conjunction with these disclaimers and any other disclaimer that forms part of this website.
Changes to the website
Inland Revenue may change, suspend or discontinue any aspect of this website at any time, including any service or content offered by this website.
Suspension of access
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.
Governing law
This website is governed by New Zealand law, and the Courts of New Zealand have exclusive jurisdiction.
Access from outside New Zealand
Inland Revenue makes no representation that this website complies with laws (including intellectual property laws) of any country outside New Zealand. If you access this website 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.
Date published: 17 Jul 2007
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