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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.

Suspension of access

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.

Governing law

Our websites are 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 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.