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About this site
E pa ana ki te pae tukutuku nei
About this site: Conditions of use

Conditions of use for Inland Revenue websites and social media pages

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 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:

The websites are also governed by Inland Revenue's privacy policy.

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Copyright

Crown copyright

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
  • 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 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:

  • 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.

Inland Revenue cannot give you this permission.

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Linking policy

Linking to our website

You may create hypertext links to this website or to our 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.

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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 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:

  • receive electronically any notice or correspondence for disputing or objecting to an assessment or determination made by Inland Revenue, nor
  • the use of our Secure mail service or any of Inland Revenue's email addresses (either specific or general) being designated as an address for service of any documents.

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.

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Our online services and forms

This section applies to services and forms provided through websites owned and operated by Inland Revenue and not through social media channels.

Alerts terms and conditions

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 2002, 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 2002.

Your responsibilities

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:

  • You must not access or attempt to access the 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 the online services.
  • You must keep your user ID and password secure. Never disclose your password to anyone else including Inland Revenue staff.
  • If you think someone knows your user ID or password, you must immediately:
    • change your password, or
    • cancel your online services account or
    • call us.
  • You must keep your registration details up-to-date.
  • You must keep your account active. If we consider your user ID has become inactive we may cancel your online services account. If you want to continue using our online services you would have to re-register, or have new access allocated by an appropriate person within your organisation who has access to the Manage Account Access service.

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.

Responsibilities of organisations (eg, businesses, partnerships, trusts, tax agents)

Organisations which use Inland Revenue's online services through account owners, account administrators and account users:

  • must not access or attempt to access the online services through automated tools (including the use of scripts, web-crawlers, robots or screen-scrapers), or engage in any activity that will, is likely to, interfere with or disrupt the online services
  • represent to Inland Revenue that such account owners, account administrators and account users have the authority to represent the organisation in relation to online services, and
  • accept responsibility for the use of the online services by account owners, account administrators and account users.

Registration as an individual

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.

Registration for organisations (eg, businesses, partnerships, trusts, tax agents)

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.

Online services access created using the Manage Account Access service.

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:

  • the "account administrator" role (which has the same range of functions as the account owner), and
  • the "account user" role (the account user has limited access, and can access only those online services allocated to them).

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.

Online forms

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:

  • fill in all the required information
  • ensure the information you supply is true and correct
  • confirm the information you are sending is true and correct before sending us the form.

When you submit an online form, you are considered to have read and accepted the conditions for use in this website, and 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

  • support users of its online services, and
  • help resolve any incidents or problems arising from the use of its online services.

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.

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Security and damage

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:

  • 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.

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Specific conditions of use for our social media pages

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.

When posting on our social media pages, please protect your personal privacy and that of others by not publishing personal information such as IRD numbers, private addresses or phone numbers. Our social media pages are not secure channels as they are under the control of third parties. We encourage you to read each social media channel’s conditions of use and privacy policy.

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:

  • 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
  • spamming
  • commercial solicitation or solicitation of donations
  • link-baiting (embedding a link in your post to draw traffic to your own site).

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.

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Disclaimers

  1. The information Inland Revenue provides on this website 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.
  2. This website and our 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 this website or our 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 this website or our social media pages 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 or our social media pages without notice
    • is not responsible for verifying the information you provide to Inland Revenue through this website or our 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.
  3. Inland Revenue makes no warranty, express or implied, nor assumes any legal liability or responsibility:
    • that the website, our server or our social media pages are free of computer viruses or any other harmful components, defects or errors
    • that any defects in the website or our social media pages will be corrected
    • that your access to the website or our 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.
  4. 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.
  5. Nothing contained on this website or our social media pages is, nor should be relied on as, a promise or representation about past or future events.
  6. 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 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.

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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. 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.


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 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.

 


Date published: 22 May 2014

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