<?xml version="1.0" encoding="utf-8" standalone="no"?>
<urlset xmlns:xhtml="http://www.w3.org/1999/xhtml" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
  <url>
    <loc>https://www.ird.govt.nz/</loc>
    <lastmod>2026-03-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site</loc>
    <lastmod>2026-02-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us</loc>
    <lastmod>2023-05-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support</loc>
    <lastmod>2025-05-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19</loc>
    <lastmod>2025-10-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-content-creators</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers</loc>
    <lastmod>2026-02-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/duties</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/familyboost</loc>
    <lastmod>2026-03-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free</loc>
    <lastmod>2026-01-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax</loc>
    <lastmod>2023-05-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax</loc>
    <lastmod>2026-01-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/maori</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency</loc>
    <lastmod>2026-03-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave</loc>
    <lastmod>2025-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property</loc>
    <lastmod>2022-04-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/subscription-service</loc>
    <lastmod>2022-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/unclaimedmoney</loc>
    <lastmod>2026-03-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/simplified-chinese</loc>
    <lastmod>2022-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases</loc>
    <lastmod>2026-04-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics</loc>
    <lastmod>2023-05-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles</loc>
    <lastmod>2026-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations</loc>
    <lastmod>2026-01-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/glossary-source</loc>
    <lastmod>2022-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/individuals-and-families</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/business-and-organisations</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/intermediaries-and-others</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/support-for-families</loc>
    <lastmod>2022-03-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/running-a-business-or-organisation</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/setting-up-a-business-or-organisation</loc>
    <lastmod>2023-03-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/students</loc>
    <lastmod>2026-03-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/404</loc>
    <lastmod>2020-11-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/500</loc>
    <lastmod>2020-11-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/search</loc>
    <lastmod>2026-03-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/index/calculators-and-tools</loc>
    <lastmod>2026-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/index/all-forms-and-guides</loc>
    <lastmod>2026-03-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/index/key-dates</loc>
    <lastmod>2026-03-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/index/media-releases</loc>
    <lastmod>2026-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/index/news</loc>
    <lastmod>2026-03-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/index/events</loc>
    <lastmod>2026-03-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/index/top-pages</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/index/top-tasks</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/index/all-topics</loc>
    <lastmod>2025-05-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/index/sort-things-out</loc>
    <lastmod>2022-05-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/supported-browsers</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/search-tips</loc>
    <lastmod>2022-11-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/accessibility</loc>
    <lastmod>2022-06-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/your-privacy</loc>
    <lastmod>2025-03-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/cookies</loc>
    <lastmod>2025-10-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/charter</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax</loc>
    <lastmod>2023-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/social-media</loc>
    <lastmod>2025-07-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/open-data</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics</loc>
    <lastmod>2022-04-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/our-use-of-ai</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/careers</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/overview</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/types</loc>
    <lastmod>2025-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/can-you-get-child-support</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/how-much-you-might-get-or-pay</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/managing-payments</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/changes-to-family-job-income</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/stopping</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/overseas</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/child-support</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/complaints-disputes-compliments</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/covid-19</loc>
    <lastmod>2025-10-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/processing</loc>
    <lastmod>2025-11-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/customer-sites</loc>
    <lastmod>2026-03-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/hearing-loss-services</loc>
    <lastmod>2025-08-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/debt-refunds</loc>
    <lastmod>2025-12-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/digital-service-providers</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/employing-staff</loc>
    <lastmod>2025-11-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/familyboost</loc>
    <lastmod>2025-12-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/fees-free---contact-us</loc>
    <lastmod>2025-10-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/gaming-levies</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/general-enquiries</loc>
    <lastmod>2025-12-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/gst</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/income-tax</loc>
    <lastmod>2025-12-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/kaitakawaenga-maori</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/kiwisaver</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/lost-ird-number</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/natural-disasters-adverse-emergency-events-contact-us</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/nr-contractors</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/nr-entertainers</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/information-requests</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/overseas-customers-our-tollfree-numbers</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/paid-parental-leave</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/business-advisory-social-policy</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/scams</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/self-service-options</loc>
    <lastmod>2025-09-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/other-languages</loc>
    <lastmod>2026-03-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/significant-enterprises</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/student-loans</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/tax-agents</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/working-for-families</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations</loc>
    <lastmod>2025-10-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/about</loc>
    <lastmod>2025-10-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual</loc>
    <lastmod>2021-07-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/business</loc>
    <lastmod>2022-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/taxing</loc>
    <lastmod>2026-03-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/non-fungible-tokens</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-content-creators/when-your-content-creation-work-is-income</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-content-creators/content-creators-receiving-payments-products-and-services</loc>
    <lastmod>2025-10-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-content-creators/income-from-payments-and-donations</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-content-creators/income-from-products-or-benefits</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-content-creators/managing-your-tax</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-content-creators/claiming-expenses-on-content-creation-income</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-content-creators/content-creators-overseas-income</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-content-creators/content-creation-interpretation-statement</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-content-creators/how-content-creators-can-contact-us</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/working-with-us</loc>
    <lastmod>2026-02-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/getting-started</loc>
    <lastmod>2026-02-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue</loc>
    <lastmod>2022-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/guides-and-docs</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/availability-of-our-services</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/duties/casino-operators</loc>
    <lastmod>2024-05-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/duties/gaming-machines-and-casinos</loc>
    <lastmod>2025-06-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/duties/lotteries</loc>
    <lastmod>2024-05-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/duties/offshore-gambling-duty</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/duties/problem-gambling-levy</loc>
    <lastmod>2025-06-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/duties/totalisator</loc>
    <lastmod>2024-05-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/am-i-an-employer</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/register-as-an-employer</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income</loc>
    <lastmod>2025-09-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/stop-employing-staff</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/closing-down-a-business</loc>
    <lastmod>2026-03-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/employers-guide---ir335</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/familyboost/familyboost-overview</loc>
    <lastmod>2026-03-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/familyboost/can-you-get-familyboost</loc>
    <lastmod>2026-03-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/familyboost/how-much-familyboost-can-you-claim</loc>
    <lastmod>2026-03-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/familyboost/register-for-familyboost</loc>
    <lastmod>2026-03-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/familyboost/claim-your-familyboost</loc>
    <lastmod>2026-03-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/familyboost/update-a-claim</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/familyboost/guidance-for-ece-and-kohanga-reo-providers</loc>
    <lastmod>2026-03-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/new</loc>
    <lastmod>2026-01-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/eligibility</loc>
    <lastmod>2025-11-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/applying</loc>
    <lastmod>2026-01-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/student-loan</loc>
    <lastmod>2025-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/reviews</loc>
    <lastmod>2026-03-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/employers</loc>
    <lastmod>2025-11-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/what-gst-is</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/registering-for-gst</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/charging-gst</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/tax-invoices-for-gst</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/claiming-gst</loc>
    <lastmod>2023-04-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-adjustments</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/filing-and-paying-gst-and-refunds</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/changing-your-filing-frequency-or-accounting-basis</loc>
    <lastmod>2022-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-groups</loc>
    <lastmod>2022-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-cancellation</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/individuals</loc>
    <lastmod>2025-02-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business</loc>
    <lastmod>2021-04-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/double-tax-agreements</loc>
    <lastmod>2023-04-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information</loc>
    <lastmod>2026-01-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/who-we-are</loc>
    <lastmod>2023-05-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-scheme-providers</loc>
    <lastmod>2026-03-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/using-kiwisaver-trademark</loc>
    <lastmod>2022-09-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/ird-numbers</loc>
    <lastmod>2025-10-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/updating-my-details</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/associated-persons</loc>
    <lastmod>2025-10-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/record-keeping</loc>
    <lastmod>2023-05-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/fixing-mistakes-in-my-return</loc>
    <lastmod>2025-12-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/penalties-and-interest</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/debt-and-insolvency</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/short-process-rulings</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/audits-tax-governance</loc>
    <lastmod>2026-01-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/tax-crime</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/scams</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/encrypted-emails</loc>
    <lastmod>2025-11-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/overseas-currency-conversion-to-nz-dollars</loc>
    <lastmod>2026-03-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/maori/keteparaha-me-nga-rauemi</loc>
    <lastmod>2022-12-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/maori/koha</loc>
    <lastmod>2025-09-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/maori/land-trusts</loc>
    <lastmod>2023-08-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/maori/marae-funding-grants</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/maori/nga-manatu-maori-me-nga-ropu-kaitiaki</loc>
    <lastmod>2022-12-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/maori/nga-pakihi</loc>
    <lastmod>2025-09-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/maori/nga-umanga-kore-huamoni-me-nga-umanga-aroha</loc>
    <lastmod>2022-12-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/maori/nga-whanau</loc>
    <lastmod>2022-12-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/maori/registering-for-gst</loc>
    <lastmod>2023-07-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/maori/kaitakawaenga-me-nga-rauemi</loc>
    <lastmod>2025-09-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/logging-in</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/register-account</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/manage-account</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/what-you-can-do</loc>
    <lastmod>2026-02-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list</loc>
    <lastmod>2026-01-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/unable-to-file-pay-tax</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/help-families</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/business-tax</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/business-damages-losses-insurance</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/overview</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/qualifying</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/can-you-get-it</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/working-out-your-entitlement</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/tax-codes</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/applications</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/transfers</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/kiwisaver</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/working-for-families</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling</loc>
    <lastmod>2025-10-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/property-ownership-types</loc>
    <lastmod>2024-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property</loc>
    <lastmod>2025-02-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/commercial-residential</loc>
    <lastmod>2025-02-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/commercial-property</loc>
    <lastmod>2025-02-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive</loc>
    <lastmod>2025-12-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/about-the-sharing-economy</loc>
    <lastmod>2025-04-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-listed-services</loc>
    <lastmod>2025-04-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-non-listed-services</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/listing-intermediary-rules</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/tracking-my-student-loan-balance</loc>
    <lastmod>2025-12-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan</loc>
    <lastmod>2025-10-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-overseas-with-a-student-loan</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/your-rights-and-responsibilities</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/subscription-service/about-our-newsletters</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/subscription-service/how-to-subscribe</loc>
    <lastmod>2022-07-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/subscription-service/keep-my-subscription</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/subscription-service/how-to-unsubscribe-or-change-my-preferences</loc>
    <lastmod>2022-07-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/subscription-service/how-to-print-or-save</loc>
    <lastmod>2022-07-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/subscription-service/how-to-provide-feedback</loc>
    <lastmod>2023-02-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/subscription-service/trouble-shooting</loc>
    <lastmod>2022-07-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/subscription-service/subscription-form</loc>
    <lastmod>2022-07-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/subscription-service/manage-subscription-form</loc>
    <lastmod>2022-08-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/unclaimedmoney/holding-unclaimed-money</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/unclaimedmoney/claiming-unclaimed-money</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/all-about-working-for-families</loc>
    <lastmod>2025-09-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/types</loc>
    <lastmod>2026-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/can-you-get-it</loc>
    <lastmod>2025-09-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/estimate-your-entitlement</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/apply</loc>
    <lastmod>2025-09-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/view-payments</loc>
    <lastmod>2025-09-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/changes</loc>
    <lastmod>2025-09-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/yearly-review-and-assessment-processes</loc>
    <lastmod>2025-09-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/when-payments-finish</loc>
    <lastmod>2025-09-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/simplified-chinese/working-or-studying-in-new-zealand</loc>
    <lastmod>2025-02-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/simplified-chinese/new-zealand-tax-system</loc>
    <lastmod>2025-10-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/simplified-chinese/end-of-year-tax-return</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/media</loc>
    <lastmod>2026-01-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/business-debt-recovery</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/industry-benchmarks</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/clean-car-discount-scheme</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/clean-car-standard</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/careers</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/approved-issuer</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/bookkeepers</loc>
    <lastmod>2025-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/child-or-young-person</loc>
    <lastmod>2022-06-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/companies</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/employees</loc>
    <lastmod>2022-06-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/employers</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/ir56-workers</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/look-through-company</loc>
    <lastmod>2022-06-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/maori-authorities</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/mineral-mining</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/non-residents</loc>
    <lastmod>2022-06-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/nz-tax-residents</loc>
    <lastmod>2022-06-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/other-representatives</loc>
    <lastmod>2025-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/participating-advisors</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/partnerships</loc>
    <lastmod>2025-10-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/paye-intermediaries</loc>
    <lastmod>2025-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/payroll-bureaus</loc>
    <lastmod>2025-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/petroleum-industry</loc>
    <lastmod>2022-06-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/qualifying-company</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/screen-production-industry</loc>
    <lastmod>2025-07-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/self-employed</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/sportspeople-and-sport-clubs</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/suppliers</loc>
    <lastmod>2025-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents</loc>
    <lastmod>2025-10-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/trusts-and-estates</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/winemakers</loc>
    <lastmod>2022-06-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>always</changefreq>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/coming-to-nz</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/investing-overseas</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/leaving-nz</loc>
    <lastmod>2025-05-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-a-pie-investor-with-a-student-loan-or-working-for-families</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-being-made-redundant</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-coming-off-a-benefit</loc>
    <lastmod>2025-05-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-going-overseas</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-going-to-employ-someone</loc>
    <lastmod>2025-10-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-having-a-baby</loc>
    <lastmod>2026-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-in-working-for-families-debt</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-making-a-foreign-super-withdrawal</loc>
    <lastmod>2022-05-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-self-employed-and-making-a-loss</loc>
    <lastmod>2020-01-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-separating-from-my-partner</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-starting-a-new-business</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-have-been-asked-to-complete-an-individual-tax-return-ir3</loc>
    <lastmod>2023-05-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-have-returned-to-new-zealand</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-just-got-a-child-support-notice</loc>
    <lastmod>2025-05-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/im-looking-after-the-affairs-of-someone-who-has-died</loc>
    <lastmod>2025-09-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-received-an-income-tax-assessment</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-received-a-refund</loc>
    <lastmod>2022-10-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/ive-got-a-new-job</loc>
    <lastmod>2022-05-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/my-business-is-making-a-loss</loc>
    <lastmod>2019-04-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/my-income-changes-a-lot</loc>
    <lastmod>2025-05-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/my-income-has-changed</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/my-trust-is-making-a-loss</loc>
    <lastmod>2023-08-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/my-working-for-families-payments-have-stopped</loc>
    <lastmod>2022-10-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/unable-to-pay-my-tax-debt</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/work-or-study-in-new-zealand</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/your-privacy/privacy-policy</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/your-privacy/our-privacy-notice-for-recruitment</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/your-privacy/call-recording-privacy-statement</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/copyright</loc>
    <lastmod>2026-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/linking-policy</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/security</loc>
    <lastmod>2026-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/communicating-electronically-with-us</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/our-online-services</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/terms-of-use-for-digital-service-providers</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/social-media-pages-and-engagement-website</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/disclaimers</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/changes-to-the-website</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/executive-leadership</loc>
    <lastmod>2026-01-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/organisation-structure</loc>
    <lastmod>2025-08-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/minister</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/legislation-information</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/regulatory-stewardship</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-easy</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-hard-to-get-wrong</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/where-we-started</loc>
    <lastmod>2022-07-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/what-we-learnt</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/outcomes</loc>
    <lastmod>2022-07-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/customer-service-principles</loc>
    <lastmod>2025-06-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/social-media/about-custom-audience-lists</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/customer-stories</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns</loc>
    <lastmod>2023-07-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports</loc>
    <lastmod>2022-02-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/policy-framework-for-debt-to-government</loc>
    <lastmod>2023-08-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/taxation-law-drafting-review---report-and-recommendations</loc>
    <lastmod>2022-06-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/business-transformation</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/newsletters-bulletins</loc>
    <lastmod>2022-08-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/responses-to-official-information-act-requests</loc>
    <lastmod>2026-02-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/research-evaluation</loc>
    <lastmod>2022-06-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/evaluation-irs-covid-response</loc>
    <lastmod>2022-11-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/review-approval-political-leanings</loc>
    <lastmod>2022-02-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/trust-perceptions</loc>
    <lastmod>2022-02-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/information-collection-framework</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/information-sharing</loc>
    <lastmod>2022-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/international-agreements</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/external-dataset-framework</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/confidentiality</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/open-data/inland-revenue</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/open-data/new-zealand</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/confidentiality-in-statistical-reporting</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/licensing</loc>
    <lastmod>2022-03-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/statistics-timetable</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/cost-of-living-payment-statistics</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/covid-19-support-payment-statistics</loc>
    <lastmod>2025-10-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/major-spending-decisions</loc>
    <lastmod>2025-03-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/research-and-development-tax-incentive-statistics</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/resurgence-support-payment-statistics</loc>
    <lastmod>2025-10-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/social-policy</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/tax-and-entitlement-debt-statistics</loc>
    <lastmod>2025-10-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/statistics-on-the-student-loan-scheme</loc>
    <lastmod>2025-12-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/licensing</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/compliance</loc>
    <lastmod>2022-04-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/debt</loc>
    <lastmod>2022-04-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/inland-revenue-customers</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/regional-statistics</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/revenue-collected</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/audit-legal-issues-data</loc>
    <lastmod>2022-06-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/tax-returns</loc>
    <lastmod>2022-06-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/tax-agents</loc>
    <lastmod>2022-04-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/careers/our-recruitment-process</loc>
    <lastmod>2023-04-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/careers/our-employee-benefits</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/careers/how-we-work</loc>
    <lastmod>2023-04-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/types/private-agreement</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/types/voluntary-agreement</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/types/formula-assessment</loc>
    <lastmod>2025-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/types/court-orders-domestic-maintenance</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/how-much-you-might-get-or-pay/calculator</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/how-much-you-might-get-or-pay/child-age-and-spending-levels</loc>
    <lastmod>2026-02-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/how-much-you-might-get-or-pay/rates</loc>
    <lastmod>2026-02-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/managing-payments/payment-cycles-due-dates</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/managing-payments/why-payments-may-change</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/managing-payments/paying-parent</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/managing-payments/receiving-carer</loc>
    <lastmod>2026-01-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/changes-to-family-job-income/common-changes</loc>
    <lastmod>2026-03-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/changes-to-family-job-income/update</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/changes-to-family-job-income/when-your-income-drops</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/stopping/cancel-child-support</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/stopping/cancel-your-domestic-maintenance</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/stopping/write-off-child-support</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/stopping/stop-receiving-payments-from-1-parent</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/overseas/if-a-parent-lives-overseas</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/overseas/australia</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/overseas/other-countries</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/overseas/countries-that-have-child-support-agreements-with-nz</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/overseas/challenging-overseas-decisions</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/overseas/how-to-challenge-an-overseas-decision</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/reviews</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/exemptions</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/objections</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/family-court</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/complaints-disputes-compliments/complaints</loc>
    <lastmod>2025-07-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/complaints-disputes-compliments/compliments</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/complaints-disputes-compliments/disputes</loc>
    <lastmod>2025-05-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/information-requests/oia-form</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/self-service-options/voice-id</loc>
    <lastmod>2025-09-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/31-march-due-date-extensions</loc>
    <lastmod>2022-04-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/temporary-loss-carry-back-scheme</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/sbcs</loc>
    <lastmod>2025-02-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/employing-staff</loc>
    <lastmod>2023-08-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/claiming-business-deductions-covid-19</loc>
    <lastmod>2023-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/income-equalisation-assistance-for-farmers-fishers-and-growers</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/buying-selling</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/mining</loc>
    <lastmod>2022-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/tax-residence</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/airdrops-and-hard-forks</loc>
    <lastmod>2025-05-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/business/businesses</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/business/transactions</loc>
    <lastmod>2023-07-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/business/employees</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/taxing/income-expenses</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/taxing/convert-currency</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/taxing/record-keeping</loc>
    <lastmod>2022-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/taxing/cryptoassets-and-gst</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-content-creators/managing-your-tax/paying-your-tax</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-content-creators/claiming-expenses-on-content-creation-income/depreciation-for-content-creators</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/working-with-us/information-disclosures</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/communication</loc>
    <lastmod>2022-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/calculators</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/access</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/transaction-data-services</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/guides-and-docs/about-the-developer-portal</loc>
    <lastmod>2026-02-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/guides-and-docs/what-you-need-to-know-to-integrate-with-us</loc>
    <lastmod>2026-02-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/guides-and-docs/gws-architecture</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/guides-and-docs/managing-myir-logons-for-gateway-services</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/guides-and-docs/manage-access-tokens-for-gateway-services</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/duties/gaming-machines-and-casinos/gaming-machine-duty-registration</loc>
    <lastmod>2022-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/duties/offshore-gambling-duty/register-for-offshore-gambling-duty</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/deductions-from-salary-and-wages</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/employees-with-tailored-tax-codes</loc>
    <lastmod>2024-11-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/taxing-holiday-pay</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/taxing-employee-redundancy</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/taxing-payments-to-an-entertainer</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/employer-superannuation-contriibution-tax-esct</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/payroll-giving</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/paye-records</loc>
    <lastmod>2024-11-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/paye-intermediaries</loc>
    <lastmod>2025-02-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/deduction-notices-collecting-taxes-from-taxpayers-who-refuse-to-pay</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/acc</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/employee-life-insurance</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/employee-share-schemes</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/exempt-employee-share-schemes</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/filing-employment-information-electronically</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/filing-employment-information-by-paper</loc>
    <lastmod>2026-03-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/paying-deductions-to-inland-revenue</loc>
    <lastmod>2026-03-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information</loc>
    <lastmod>2025-06-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/closing-down-a-business/request-no-objection-letter-companies-office</loc>
    <lastmod>2026-03-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/eligibility/qualification-programme</loc>
    <lastmod>2025-11-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/eligibility/residency</loc>
    <lastmod>2025-11-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/eligibility/previous-study-learning</loc>
    <lastmod>2025-11-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/eligibility/previous-payments</loc>
    <lastmod>2025-11-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/applying/before-you-apply</loc>
    <lastmod>2025-11-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/applying/apply</loc>
    <lastmod>2026-01-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/applying/processing-times</loc>
    <lastmod>2025-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/registering-for-gst/which-gst-accounting-basis-and-filing-frequency-should-i-use</loc>
    <lastmod>2026-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/registering-for-gst/special-types-of-gst-registration</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/registering-for-gst/registering-for-gst-voluntarily</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/registering-for-gst/register-for-gst</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/charging-gst/gst-on-property-transactions</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/charging-gst/zero-rated-supplies</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/charging-gst/exempt-supplies</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/charging-gst/special-supplies</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/charging-gst/gst-and-koha</loc>
    <lastmod>2025-10-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/tax-invoices-for-gst/how-tax-invoices-for-gst-work</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/tax-invoices-for-gst/buyer-created-taxable-supply-information</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/tax-invoices-for-gst/modified-tax-invoices</loc>
    <lastmod>2023-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/tax-invoices-for-gst/agents-issuing-or-getting-tax-invoices</loc>
    <lastmod>2023-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/tax-invoices-for-gst/supplier-groups</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/tax-invoices-for-gst/credit-and-debit-notes</loc>
    <lastmod>2023-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/claiming-gst/claim-input-tax-credits-on-expenses</loc>
    <lastmod>2022-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-adjustments/change-in-use-adjustments-for-gst</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-adjustments/gst-adjustment-for-taxable-and-non-taxable-use-of-land</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-adjustments/gst-adjustments-for-mixed-use-assets</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-adjustments/other-gst-credit-adjustments</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-adjustments/other-gst-debit-adjustments</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/filing-and-paying-gst-and-refunds/calculating-gst</loc>
    <lastmod>2025-04-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/filing-and-paying-gst-and-refunds/paying-gst</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/filing-and-paying-gst-and-refunds/gst-refunds</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/filing-and-paying-gst-and-refunds/filing-gst</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/changing-your-filing-frequency-or-accounting-basis/changing-your-gst-filing-frequency</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/changing-your-filing-frequency-or-accounting-basis/changing-your-gst-accounting-basis</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/supplying-goods-or-services-in-new-zealand</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/supplying-remote-services-into-new-zealand</loc>
    <lastmod>2026-03-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/qualifying-for-gst-as-an-overseas-business-claimant</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-groups/registering-for-gst-as-a-group</loc>
    <lastmod>2023-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-groups/changing-membership-of-a-gst-group</loc>
    <lastmod>2022-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-groups/cancelling-a-gst-group</loc>
    <lastmod>2022-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-cancellation/when-to-cancel-your-gst-registration</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-cancellation/your-final-gst-return</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-cancellation/cancel-your-gst-registration</loc>
    <lastmod>2026-03-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>always</changefreq>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/how-income-is-taxed</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-expenses</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/acc-clients-and-carers</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/understanding-your-income-summary-in-myir</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income</loc>
    <lastmod>2025-07-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>always</changefreq>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/buying-or-selling-a-business</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-equalisation-scheme</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/balance-dates</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/tax-rates-for-businesses</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-trusts-and-estates</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-partnerships</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-maori-authorities</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-local-authorities</loc>
    <lastmod>2022-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-registered-superannuation-funds</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/paying-tax-in-your-first-year-in-business</loc>
    <lastmod>2025-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/choosing-to-be-a-provisional-tax-payer</loc>
    <lastmod>2025-09-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/provisional-tax-options</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/paying-your-provisional-tax</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/interest-on-provisional-tax</loc>
    <lastmod>2025-09-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments</loc>
    <lastmod>2025-02-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt</loc>
    <lastmod>2025-10-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/non-resident-withholding-tax-nrwt</loc>
    <lastmod>2026-03-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/individuals/compliance-focus-for-individuals</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/individuals/tax-residency-status-for-individuals</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/individuals/tax-for-non-resident-taxpayers</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/individuals/tax-for-new-zealand-tax-residents</loc>
    <lastmod>2025-10-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/individuals/leaving</loc>
    <lastmod>2025-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/compliance-focus-for-multinational-enterprises</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/tax-residency-status-for-companies</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/acquisitions-of-significant-business-assets</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/inclusive-framework-two-pillars-solution</loc>
    <lastmod>2025-11-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/non-resident-businesses-and-gst</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/paying-non-resident-contractors</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/guidance-on-anti-bribery-laws</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/beps</loc>
    <lastmod>2025-09-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/australian-specific-issues</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/international-questionnaire</loc>
    <lastmod>2026-02-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/double-tax-agreements/non-resident-taxpayers</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/double-tax-agreements/new-zealand-tax-residents</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/double-tax-agreements/dual-tax-residents</loc>
    <lastmod>2023-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/double-tax-agreements/certificates-of-residency</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/double-tax-agreements/tax-relief-forms</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/double-tax-agreements/mutual-agreement-procedure</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crs</loc>
    <lastmod>2023-04-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crypto-asset-reporting-framework</loc>
    <lastmod>2026-03-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/country-by-country-reporting-requirements</loc>
    <lastmod>2026-03-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/digital-platform-information</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/exchange-of-rulings</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/fatca</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/register</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/annual-return-process</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/guidance</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/updating-details</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/de-register</loc>
    <lastmod>2026-03-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/how-kiwisaver-works</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/employee-contributions</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/kiwisaver-benefits</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/making-changes-to-my-kiwisaver</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/joining-kiwisaver</loc>
    <lastmod>2025-09-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/taxing-kiwisaver-income</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/opting-out-of-kiwisaver</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/growing-my-kiwisaver-account</loc>
    <lastmod>2022-09-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/getting-my-kiwisaver-when-i-retire</loc>
    <lastmod>2026-01-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/getting-my-kiwisaver-funds-early</loc>
    <lastmod>2025-04-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/starting-employees-in-kiwisaver</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/contributions-and-deductions</loc>
    <lastmod>2022-09-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/employees-who-want-to-opt-out-of-kiwisaver</loc>
    <lastmod>2022-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/kiwisaver-penalties</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/kiwisaver-record-keeping</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-scheme-providers/becoming-a-kiwisaver-scheme-provider</loc>
    <lastmod>2026-02-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-scheme-providers/kiwisaver-legislation</loc>
    <lastmod>2026-02-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-scheme-providers/register-for-an-overseas-pensions-transfer-account</loc>
    <lastmod>2026-03-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-scheme-providers/file-your-overseas-pension-transfers-return</loc>
    <lastmod>2026-03-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-scheme-providers/cancel-your-overseas-pensions-transfer-registration</loc>
    <lastmod>2026-03-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/using-kiwisaver-trademark/kiwisaver-logos</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-businesses-and-organisations</loc>
    <lastmod>2025-10-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/ird-numbers/find-my-ird-number</loc>
    <lastmod>2025-10-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-individuals</loc>
    <lastmod>2025-10-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/updating-my-details/update-my-main-address</loc>
    <lastmod>2025-01-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/updating-my-details/update-my-bank-account-details</loc>
    <lastmod>2025-01-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/updating-my-details/update-my-income-type</loc>
    <lastmod>2025-01-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/updating-my-details/update-my-working-for-families-or-child-support-details</loc>
    <lastmod>2025-05-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/updating-my-details/update-my-phone-number-or-email-address</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/updating-my-details/update-my-address-for-each-tax-type</loc>
    <lastmod>2025-01-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/updating-my-details/update-my-name-and-title</loc>
    <lastmod>2026-03-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/when-to-pay</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/choosing-the-right-payment-code</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/child-support-kiwisaver-and-tax-pooling-payments</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/nominated-person</loc>
    <lastmod>2022-03-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/executive-office-holders</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/solicitors</loc>
    <lastmod>2025-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/record-keeping/record-books</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/record-keeping/records-of-income-and-expenses</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/record-keeping/bank-records</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/record-keeping/einvoicing</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/record-keeping/computer-record-keeping-for-audit</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/record-keeping/financial-reporting-for-companies</loc>
    <lastmod>2020-01-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/record-keeping/lost-destroyed-or-damaged-records</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/fixing-mistakes-in-my-return/make-a-voluntary-disclosure</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/penalties-and-interest/interest-on-overpayments-and-underpayments</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/penalties-and-interest/penalties-and-debt</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/debt-and-insolvency/apply-for-an-instalment-arrangement-in-myir</loc>
    <lastmod>2026-02-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/debt-and-insolvency/financial-relief-nz-individuals</loc>
    <lastmod>2026-03-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/debt-and-insolvency/financial-relief-overseas-based-or-non-resident-individuals</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/debt-and-insolvency/financial-relief-companies-partnerships-trusts</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/debt-and-insolvency/send-a-twelve-month-cash-flow-forecast---ir591</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/debt-and-insolvency/how-personal-insolvency-and-bankruptcy-affects-your-tax</loc>
    <lastmod>2022-08-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/debt-and-insolvency/extinguishing-losses-for-tax-debt-written-off</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/short-process-rulings/what-can-be-ruled-on-in-a-short-process-ruling</loc>
    <lastmod>2025-11-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/short-process-rulings/who-can-get-a-short-process-ruling</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/short-process-rulings/applying-for-other-types-of-rulings</loc>
    <lastmod>2023-08-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/when-you-start-the-disputes-process</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/when-we-start-the-disputes-process</loc>
    <lastmod>2023-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/fill-out-a-notice-of-proposed-adjustment</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/fill-out-a-notice-of-response</loc>
    <lastmod>2022-09-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/fill-out-a-statement-of-position</loc>
    <lastmod>2022-09-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/audits-tax-governance/audits</loc>
    <lastmod>2026-01-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/audits-tax-governance/tax-governance</loc>
    <lastmod>2026-01-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/tax-crime/what-it-is</loc>
    <lastmod>2022-02-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/tax-crime/how-we-deal-with-it</loc>
    <lastmod>2023-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/tax-crime/getting-your-tax-right</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/tax-crime/tell-us-about-evasion-or-fraud</loc>
    <lastmod>2022-06-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/tax-crime/information-for-aml-reporting-entities</loc>
    <lastmod>2023-08-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/scams/signs-of-a-scam</loc>
    <lastmod>2025-10-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/scams/latest-scams</loc>
    <lastmod>2026-03-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/scams/when-we-phone-you</loc>
    <lastmod>2025-11-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/scams/let-us-know-about-a-scam</loc>
    <lastmod>2023-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/scams/take-action-if-youve-been-scammed</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/logging-in/two-step-verification</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/logging-in/ird-numbers</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/logging-in/find-password</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/logging-in/find-username</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/logging-in/issues</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/register-account/personal</loc>
    <lastmod>2025-09-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/register-account/act-on-someones-behalf</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/register-account/business-organisation</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/manage-account/add-additional-logon-access</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/manage-account/cancel-access</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/manage-account/remove-intermediary-from-acting-for-you</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/manage-account/executive-administrator-account-holders</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/what-you-can-do/send-a-web-message</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/what-you-can-do/send-a-document</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/2026-february-severe-weather-in-canterbury</loc>
    <lastmod>2026-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/2026-february-severe-weather-waipa-otorohanga-rangitikei-manawatu-banks-peninsula</loc>
    <lastmod>2026-03-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/2026-jan-severe-weather-northland-coromandel-bay-of-plenty-hauraki</loc>
    <lastmod>2026-02-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/mbovis</loc>
    <lastmod>2026-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/ongoing---covid-19</loc>
    <lastmod>2026-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/2025-october-severe-weather-canterbury-clutha-and-southland</loc>
    <lastmod>2026-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/2025-june---flooding-in-nelson-tasman-and-marlborough</loc>
    <lastmod>2026-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/2025-march-drought-nz</loc>
    <lastmod>2026-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/2025-march-drought-taranaki</loc>
    <lastmod>2026-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/2024-october-rainfall</loc>
    <lastmod>2026-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/2024-march-drought</loc>
    <lastmod>2026-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/2023-february-flood</loc>
    <lastmod>2026-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/jan-feb-2023-weather</loc>
    <lastmod>2026-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/help-families/personal-tax</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/help-families/families-payments</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/help-families/kiwisaver</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/help-families/student-loan-repayments-in-an-adverse-or-emergency-event</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/qualifying/who-can-apply</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/qualifying/work-requirements</loc>
    <lastmod>2025-09-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/qualifying/payments-if-a-child-comes-into-your-care-at-short-notice</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/qualifying/preterm-babies</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/qualifying/keeping-in-touch-hours</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/qualifying/other-income</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/working-out-your-entitlement/employees</loc>
    <lastmod>2025-06-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/working-out-your-entitlement/self-employed</loc>
    <lastmod>2025-06-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/applications/when-to-apply</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/applications/apply</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/transfers/transfer-rules</loc>
    <lastmod>2025-06-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/paid-parental-leave/transfers/transfer-your-payments</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/situations</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/income-tax-gst-record-keeping</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/tax-by-rental-property-type</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/gst-and-renting-out-residential-property</loc>
    <lastmod>2024-11-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-property-deductions</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/commercial-residential/tax-difference</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/commercial-residential/mixed-commercial-residential</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/commercial-property/leasing-out</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/commercial-property/gst-and-commercial-accommodation</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/commercial-property/depreciation-and-fit-outs</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/about-research-and-development-tax-incentive-credits</loc>
    <lastmod>2025-12-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/eligibility</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming</loc>
    <lastmod>2024-05-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/research-and-development-tax-incentive-due-dates</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/contractors-certifiers-approved-research-providers-and-rdti-credit-recipients</loc>
    <lastmod>2022-12-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit/eligibility</loc>
    <lastmod>2022-06-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit/claiming</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit/obligations-repayment</loc>
    <lastmod>2022-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-listed-services/gst-for-listed-services</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-listed-services/flat-rate-credits-and-income-tax</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-listed-services/ride-sharing-or-food-delivery</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-listed-services/short-stay-accommodation</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-non-listed-services/sharing-assets</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-non-listed-services/personal-services</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/listing-intermediary-rules/about-listing-intermediaries</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/listing-intermediary-rules/gst-for-listing-intermediaries</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/listing-intermediary-rules/flat-rate-credit-scheme</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces/income-reporting-rules</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces/gst-on-listed-services</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/tracking-my-student-loan-balance/see-my-student-loan-balance</loc>
    <lastmod>2022-08-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/tracking-my-student-loan-balance/student-loan-repayment-calculator</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/tracking-my-student-loan-balance/difficulty-repaying-student-loan</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/tracking-my-student-loan-balance/understanding-my-student-loan-statement</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/tracking-my-student-loan-balance/student-loan-interest-and-fees</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/tracking-my-student-loan-balance/who-to-contact-about-my-student-loan</loc>
    <lastmod>2022-08-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/repaying-my-student-loan-when-i-earn-salary-or-wages</loc>
    <lastmod>2025-11-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/repaying-my-student-loan-when-i-am-self-employed-or-earn-other-income</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/when-i-pay-off-my-student-loan</loc>
    <lastmod>2026-03-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/i-want-to-study</loc>
    <lastmod>2025-10-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-overseas-with-a-student-loan/living-in-realm-country</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-overseas-with-a-student-loan/repaying-my-student-loan-when-i-live-overseas</loc>
    <lastmod>2025-12-11</lastmod>
    <changefreq>always</changefreq>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-overseas-with-a-student-loan/when-i-pay-off-my-student-loan</loc>
    <lastmod>2026-03-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-going-overseas</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-moving-back-to-new-zealand</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/unclaimedmoney/holding-unclaimed-money/holders-and-types-of-money</loc>
    <lastmod>2026-03-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/unclaimedmoney/holding-unclaimed-money/sending-unclaimed-money-to-us</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/unclaimedmoney/claiming-unclaimed-money/search-the-database</loc>
    <lastmod>2026-03-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/all-about-working-for-families/overview</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/all-about-working-for-families/payment-options</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/all-about-working-for-families/working-out-your-family-income</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/all-about-working-for-families/msd</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/types/best-start</loc>
    <lastmod>2026-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/types/family-tax-credit</loc>
    <lastmod>2026-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/types/in-work-tax-credit</loc>
    <lastmod>2026-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/types/minimum-family-tax-credit</loc>
    <lastmod>2026-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/types/government-payments</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/can-you-get-it/eligibility-tool</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/can-you-get-it/principal-caregiver</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/can-you-get-it/shared-care</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/can-you-get-it/dependent-child</loc>
    <lastmod>2025-10-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/can-you-get-it/residency</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/can-you-get-it/new-or-returning-residents</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/apply/register</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/apply/restart</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/apply/past-years</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/changes/common-situations</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/changes/how-we-recalculate-payments</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/changes/update-family-income</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/changes/update-hours-of-work</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/changes/update-your-partner-details</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/changes/update-a-childs-details</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/changes/update-shared-care</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/yearly-review-and-assessment-processes/confirming-your-entitlement-for-the-coming-tax-year</loc>
    <lastmod>2025-10-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/yearly-review-and-assessment-processes/end-of-year-assessments</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/working-for-families/yearly-review-and-assessment-processes/help-to-repay-a-debt</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2026/covid-offending-leads-to-community-detention</loc>
    <lastmod>2026-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2026/former-tax-agent-sentenced-to-home-detention</loc>
    <lastmod>2026-03-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2026/nonpayment-of-paye-a-serious-offence</loc>
    <lastmod>2026-03-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2026/prison-time-for-tax-and-covid-offending</loc>
    <lastmod>2026-03-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2026/two-step-verification-helps-contain-cyber-attack</loc>
    <lastmod>2026-04-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2026/warning-about-impersonation-scams</loc>
    <lastmod>2026-03-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/auckland-man-sentenced-for-attempted-multi-million-dollar-covid-fraud</loc>
    <lastmod>2025-11-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/community-detention-for-tax-fraud</loc>
    <lastmod>2025-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/compliance-work-continues-at-pace</loc>
    <lastmod>2025-04-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/covid-19-fraud-sends-man-to-prison</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/covid-19-fraud-sentencing</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/extra-funding-to-support-more-compliance-work</loc>
    <lastmod>2025-06-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/fees-free---apply-now-through-inland-revenue</loc>
    <lastmod>2026-01-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/fifth-anniversary-of-the-sbc-loans---time-to-repay</loc>
    <lastmod>2025-05-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/final-repayment-date-nears-for-sbc-loans</loc>
    <lastmod>2025-03-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/first-sentencing-for-possession-of-tax-evasion-tools</loc>
    <lastmod>2025-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/former-tax-agent-sentenced-for-covid-relief-fraud</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/former-tax-agent-sentenced-on-tax-fraud</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/government-investment-pays-off-inland-revenue-achieves-1181-roi-on-compliance</loc>
    <lastmod>2025-10-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/gst-fraud-results-in-prison-sentence</loc>
    <lastmod>2025-11-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/home-detention-for-covid-scheme-fraud</loc>
    <lastmod>2025-11-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/home-detention-for-tax-evasion</loc>
    <lastmod>2025-09-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/home-detention-for-tax-offences</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/horticulture-sector-in-the-spotlight</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/ignoring-tax-debt-wont-make-it-go-away</loc>
    <lastmod>2025-10-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/improving-myir-security-campaign-continues</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/ir-consults-on-taxing-company-loans-to-shareholders</loc>
    <lastmod>2025-12-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/ir-uncovers-150m-undeclared-tax</loc>
    <lastmod>2025-05-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/jailed-for-various-offences-including-tax-fraud</loc>
    <lastmod>2025-09-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/man-returns-from-australia-to-face-home-detention-sentence</loc>
    <lastmod>2025-11-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/near-maximum-home-detention-sentence-for-unpaid-tax</loc>
    <lastmod>2025-12-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/no-change-to-fbt-rules-for-double-cab-utes</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/overseas-based-student-loan-borrowers-repayment-increases</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/paye-offending-ends-with-home-detention-sentence</loc>
    <lastmod>2025-10-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/pilot-for-new-tax-debt-service</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/prison-time-for-covid-fraud-and-other-charges</loc>
    <lastmod>2025-11-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/pukekohe-woman-sentenced-on-tax-evasion</loc>
    <lastmod>2025-09-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/sentenced-on-working-for-families-fraud</loc>
    <lastmod>2025-09-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/southland-woman-sentenced-on-tax-charges</loc>
    <lastmod>2025-06-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/tax-fraud-adds-9-months-to-prison-time</loc>
    <lastmod>2025-09-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/time-added-to-prison-sentence-for-tax-fraud</loc>
    <lastmod>2025-09-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/updated-calculator-for-familyboost-changes</loc>
    <lastmod>2025-10-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2025/woman-sentenced-on-tax-fraud-charges</loc>
    <lastmod>2025-08-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/imprisonment-sentence-to-deter-tax-offending</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/former-tax-agent-sentenced-on-evasion-charges</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/signwriter-sentenced-on-tax-evasion-charges</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/auckland-cafe-owner-imprisoned-on-tax-evasion-charges</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/cut-your-excuses-and-sort-your-tax</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/tax-fraud-charges-bring-home-detention</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/watch-out-for-scammers-this-2024-tax-season</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/inland-revenue-focus-on-smaller-liquor-stores</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/start-collecting-ece-invoices</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/focus-on-cryptoassets</loc>
    <lastmod>2024-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/covid-tax-fraud-ends-in-home-detention</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/food-vendor-sentenced-on-tax-fraud</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/northland-man-sentenced-on-tax-fraud</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/inland-revenue-funding-used-to-support-compliance</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/tax-evasion-sends-auckland-couple-to-prison</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/enhanced-tool-to-help-with-property-tax-rules</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/company-director-automatically-banned-from-running-new-company</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/covid-fraud-sentence-for-south-auckland-man</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/community-detention-for-made-up-tax-returns-and-covid-fraud</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/painter-serves-community-detention-for-tax-fraud</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/otago-rugby-doctor-sentenced-on-tax-charges</loc>
    <lastmod>2024-09-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/feilding-man-sentenced-on-tax-evasion</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/air-conditioning-installer-sentenced-for-tax-fraud</loc>
    <lastmod>2024-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/failure-to-declare-income-results-in-home-detention</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/covid-relief-fraudster-sentenced</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/anonymous-information-leads-to-ir-visits</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/worst-tax-offending-of-its-kind-sends-christchurch-woman-to-prison</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/inland-revenue-stops-using-custom-audience-lists</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/jailed-for-covid-fraud-committed-in-a-time-of-national-crisis</loc>
    <lastmod>2024-11-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/porirua-man-sentenced-for-tax-fraud</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/focus-on-overseas-student-loan-and-child-support-debt</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/full-throttle-on-compliance-work</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/online-investment-platforms-guidance</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/prison-for-tax-evasion</loc>
    <lastmod>2024-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/ir-to-call-re-myir-security-update</loc>
    <lastmod>2025-01-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2024/hawkes-bay-man-sentenced-for-tax-fraud</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/auckland-company-director-to-serve-6-months-hd</loc>
    <lastmod>2023-05-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/beware-scammers-during-2023-tax-season</loc>
    <lastmod>2023-05-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/central-otago-man-jailed-on-tax-fraud</loc>
    <lastmod>2023-08-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/church-leaders-sentenced-on-fraud-charges</loc>
    <lastmod>2023-03-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/community-detention-in-tax-case</loc>
    <lastmod>2023-04-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/community-detention-on-tax-charges</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/convicted-fraudster-abandons-name-suppression</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/family-tax-credit-fraud-lands-woman-home-detention</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/former-car-dealer-sentenced-on-tax-fraud</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/former-manhattan-developer-jailed-for-tax-fraud-in-new-zealand</loc>
    <lastmod>2023-03-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/gisborne-fisherman-sentenced-on-tax-evasion-charges</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/home-detention-for-covid-tax-fraud</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/home-detention-for-tax-evasion</loc>
    <lastmod>2023-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/home-detention-for-tax-fraud</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/home-detention-for-tax-offending</loc>
    <lastmod>2023-07-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/impersonating-friends-and-family-leads-to-home-detention</loc>
    <lastmod>2023-05-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/jail-for-man-who-made-false-claims-for-covid-relief</loc>
    <lastmod>2023-05-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/jailed-for-not-passing-on-employees-tax-deductions</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/labour-hire-business-owner-jailed</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/nail-your-tax</loc>
    <lastmod>2023-03-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/pillow-talk-and-tax-evasion---brothel-owner-sentenced</loc>
    <lastmod>2023-05-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/prisoner-sentenced-on-tax-fraud</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/second-time-tax-offender-jailed</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/tax-evasion-catches-up-with-painter-and-decorator</loc>
    <lastmod>2023-08-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/tax-evasion-leads-to-home-detention-sentence</loc>
    <lastmod>2023-04-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/tiler-with-a-gambling-problem-sentenced-on-tax-fraud</loc>
    <lastmod>2023-08-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2023/waikato-sharemilker-sentenced-on-tax-and-covid-support-fraud</loc>
    <lastmod>2024-02-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/tax-relief-for-adverse-events</loc>
    <lastmod>2023-02-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/extradited-lawyer-sentenced-on-tax-fraud</loc>
    <lastmod>2023-02-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/builder-sentenced-for-tax-evasion</loc>
    <lastmod>2023-01-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/tax-evasion-software-prompts-stern-warning</loc>
    <lastmod>2023-01-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/auckland-it-specialist-jailed</loc>
    <lastmod>2022-12-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/former-tax-agent-sentenced</loc>
    <lastmod>2022-12-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/cleaners-sentenced-to-community-detention</loc>
    <lastmod>2022-11-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/sort-student-loan-repayments-before-heading-overseas</loc>
    <lastmod>2022-10-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/christchurch-barrister-sentenced-to-home-detention</loc>
    <lastmod>2022-10-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/christchurch-man-jailed-for-gst-fraud</loc>
    <lastmod>2022-10-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/forged-documents-catch-out-tax-fraudster</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/failure-to-pay-paye-results-in-community-detention</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/home-detention-for-a-decade-of-tax-offending</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/sharing-the-secrets-of-successful-business-transformation</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/former-real-estate-agent-sentenced-sector-campaign-continues</loc>
    <lastmod>2022-05-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/a-noodle-bar-owner-on-home-detention</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/offshore-tax-transparency-compliance-focus</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/update-on-hidden-economy-real-estate-campaign</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/labour-hire-boss-jailed-on-tax-evasion-charges</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/prison-sentence-on-tax-evasion-charges</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/auckland-man-sentenced-on-sbcs-fraud</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/auckland-painter-sentenced-to-home-detention</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/businesswoman-sentenced-on-tax-evasion-charges</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/community-detention-and-curfew-for-false-gst-claims</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/decade-long-failure-to-file-gst-returns</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/false-gst-returns-lead-to-home-detention</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2022/home-detention-for-auckland-tax-fraudster</loc>
    <lastmod>2022-08-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/inland-revenue-warns-against-avoiding-39-rate</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/prison-for-horticultural-contracting-company-director</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/real-estate-sector-the-focus-of-new-inland-revenue-campaign</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/man-used-forged-documents-to-falsely-claim-gst-refunds</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/auckland-couple-sentenced-for-repeated-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/concerns-about-unexpected-tax-bills</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/law-simplifies-and-encourages-child-support</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/inland-revenues-system-upgraded-ahead-of-schedule</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/ir-online-services-and-phone-lines-closed-this-weekend</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/jail-sentence-handed-down-for-17-million-of-gst-fraud</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/new-gateway-services-for-filing-tax-returns</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/working-for-families-fraud</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/business-asset-sales-rules-tightened</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/compliance-with-the-bright-line-test</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/tax-evasion-ends-in-prison-time</loc>
    <lastmod>2021-07-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/shearing-gang-boss-sentenced</loc>
    <lastmod>2021-07-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/donation-tax-credit-fraud-case</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/thames-painter-gets-home-detention</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/home-detention-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/community-detention-for-hb-man</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/tauranga-couple-sentenced-in-tax-case</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/gst-october-filing-deadline-to-be-extended</loc>
    <lastmod>2021-10-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/paraparaumu-man-sentenced-on-tax-evasion-charges</loc>
    <lastmod>2021-10-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/inland-revenue-gets-the-rainbow-tick</loc>
    <lastmod>2022-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/inland-revenue-closed-for-final-stage-of-major-upgrade</loc>
    <lastmod>2021-10-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/inland-revenue-systems-re-open</loc>
    <lastmod>2021-11-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/kaitaia-man-fined-for-failing-to-file-tax-returns</loc>
    <lastmod>2021-11-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/false-gst-returns-lead-to-community-detention</loc>
    <lastmod>2021-11-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2021/man-sentenced-for-defrauding-the-sbcs</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/a-new-world-of-tax-compliance</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/auckland-accountant-jailed-for-historical-tax-fraud</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/cash-starts-flowing-to-businesses</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/changes-to-in-work-tax-credit-from-july-1</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/consultation-on-proposed-changes-to-unclaimed-money</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/covid-19-and-tax-matters---guidance-for-businesses-and-tax-agents</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/covid-19-business-continuity-package</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/fairer-administration-of-child-support-scheme</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/fewer-people-to-face-end-of-year-tax-bills</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/first-working-for-families-payments-for-the-new-tax-year</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/government-backs-business-through-covid-19</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/government-boosts-cashflow-support-for-small-businesses</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/government-loans-for-struggling-small-businesses---applications-open</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/govt-extends-support-schemes-for-businesses</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/govt-ready-to-back-business-if-theres-a-covid-resurgence</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/hamilton-accountant-jailed-for-tax-fraud</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/inland-revenue-reminder-about-the-end-of-cheques</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/inland-revenue-services-message</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/inland-revenue-updated-advice-to-businesses</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/inland-revenue-warns-of-scams-during-tax-refund-process</loc>
    <lastmod>2023-04-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/inland-revenue-working-to-fix-myir-problem</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/ir-easter-shutdown-for-system-changes--covid-19-support-will-continue</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/issue-affecting-myir-services-resolved</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/masala-restaurant-co-owner-jailed-for-money-laundering-and-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/milestone-in-cash-flow-support-to-smes</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/new-inland-revenue-guidance-on-cryptoassets</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/shutdown-dates-for-2020</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/small-businesses-urged-not-to-delay-loan-application</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/small-business-support-expanded</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/standout-yearling-threshold-announced</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/tax-case-sentences-in-the-courts-for-the-end-of-2019</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/tax-changes-support-economic-recovery</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/tax-changes-throw-cash-lifeline-to-smes</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/tax-relief-for-mycoplasma-bovis-farmers</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/time-for-small-business-cashflow-scheme-extended</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2020/working-for-families-payments-will-continue</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/always-use-ir-secure-channels-to-update-bank-details</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/an-end-to-unnecessary-secondary-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/aprilmay-ird-cases-in-the-courts</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/auckland-accountant-sentenced-for-evading-more-than-1-million-in-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/automatic-tax-system-off-to-a-smooth-start--more-than-80-million-of-refunds-issued-in-the-first-week</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/baker-jailed-for-persistent-and-premeditated-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/bulgarian-data-breach-information</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/calling-time-on-cheques</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/changes-to-ring-fencing-rental-losses-rules</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/community-detention-for-tax-fraud</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/compliance-strengthened-for-property-speculation</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/court-news-a-snapshot-of-recent-cases</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/cryptocurrency-tax-guidance-extended-to-cover-employee-share-schemes</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/ensuring-multinationals-pay-their-fair-share-of-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/fairer-tax-measures-pass-into-law</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/false-gst-and-income-tax-claims-lead-to-home-detention</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/false-tax-refund-claims-send-man-to-prison</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/first-wave-of-automatic-tax-refunds-to-be-released</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/five-members-of-one-family-sentenced-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/former-financial-adviser-sent-to-prison-on-tax-charges</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/fraudulent-direct-debit-scam-shut-down</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/further-steps-to-combat-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/get-ready-for-payday-filing</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/government-responds-to-tax-working-group-report</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/hamilton-brothers-sentenced-after-major-tax-evasion-case</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/hidden-economy-campaign--ir-visits-hospitality-businesses</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/high-court-delivers-decision-on-cullen-group-case</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/inland-revenue-moves-to-help-investors-get-tax-rate-right</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/inland-revenue-preparing-for-unprecedented-demand</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/inland-revenue-to-shut-down-services</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/inland-revenue-urges-overseas-businesses-to-register-for-gst</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/ir-cases-in-the-courts</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/ir-consulting-on-bring-your-own-device-tax-guidelines</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/ir-consulting-on-taxing-employer-provided-travel</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/ir-updates-its-compliance-focus-on-multinationals</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/issues-paper-on-gst-integrity-open-for-feedback</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/kiwisaver-tax-rates-addressed-in-law-change</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/making-sure-multinationals-pay-their-fair-share</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/mercury-nz--v-cir---court-case</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/ministers-receive-tax-working-group-report</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/more-than-300-million-already-refunded-to-new-zealand-taxpayers</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/more-than-two-million-logins-to-new-tax-system</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/no-place-to-hide-overseas-income</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/nz-china-economic-ties-strengthened</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/nz-joins-global-child-support-initiative</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/oamaru-embraces-aim</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/payday-filing--inland-revenue-prefers-education-over-penalties</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/payroll-software-providers-signing-up-with-inland-revenue-to-offer-payday-filing</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/prison-for-tax-evasion-to-fund-gambling-debt</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/prison-sentence-for-not-walking-the-walk</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/provisional-tax-becomes-even-simpler-for-small-businesses</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/rules-around-gifting-donation-tax-credits</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/short-process-rulings-give-certainty-on-tax-law</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/simplified-tax-for-short-stay-accommodation-providers-proposed</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/swiss-tax-agreement-tightens-net</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/tax-evasion-prison-sentence-a-warning-for-hospitality-sector</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/taxpayers-get-a-smarter-and-fairer-system</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/tax-refund-season-ends-near-600-million</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/tax-rules-on-employer-provided-travel</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/tax-treatment-of-land-use-payments-clarified</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/two-month-extension-for-fairer-gst-regime</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/warning-about-a-new-convincing-e-mail-scam</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2019/work-programme-confirms-economic-and-social-focus</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/6700-submissions-received-in-tax-working-group-consultation</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/750000-automatic-tax-refunds-for-wage-and-salary-earners-next-year--the-biggest-tax-change-in-20-yea</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/aim-champions-help-inland-revenue-make-provisional-tax-even-easier-for-small-businesses</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/aims-early-adopters-experience-simpler-provisional-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/auckland-businessmen-sentenced-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/auckland-house-painter-sent-to-jail-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/award-winning-christchurch-restaurateur-gets-home-d-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/be-prepared-for-refund-scams</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/be-ready-to-shift-to-payday-filing</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/beware-of-sophisticated-email-scam</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/brief-ir-shutdown-for-major-system-upgrades</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/business-owners-who-keep-good-books-sleep-easy</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/busy-orchardist-advises-small-businesses-to-start-payday-filing-now</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/canterbury-tax-relief-gst-loophole-closed</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/christchurch-builder-gets-3-years-4-months-jail-for-pocketing-15m-of-employees-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/christchurch-businessman-sentenced-to-home-detention</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/commissioner-asks-for-patience-during-industrial-action</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/commissioner-asks-for-patience-from-customers</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/commissioner-asks-for-patience-from-customers-during-industrial-action</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/cracking-down-on-tax-dodgers-and-restoring-fairness</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/cryptocurrency-investors-reminded-of-their-tax-obligations</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/electronic-payments-the-way-of-the-future</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/feedback-on-ring-fencing-rental-losses</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/government-ramps-up-rd-tax-incentive</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/government-to-support-le-quesnoy-memorial</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/gst-loophole-closed-to-offshore-companies</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/gst-rules-clarified-for-non-profit-bodies</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/gst-system-problem-identified</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/hastings-dairy-and-restaurant-owners-sentenced-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/hong-kong-double-tax-agreement-updated</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/information-sharing-to-target-organised-crime</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/inland-revenue-firmly-focused-on-bright-line--richard-owen</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/inland-revenue-keen-for-bargaining-to-recommence</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/inland-revenue-launches-public-campaign-to-explain-the-biggest-tax-changes-in-a-generation</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/inland-revenue-seeks-feedback-on-guidance-for-school-donation-tax-credits</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/inland-revenues-greg-james-choose-the-provisional-tax-option-thats-right-for-your-business</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/inland-revenues-richard-owen-shifting-your-business-to-accounting-software-may-be-easier-than-you-th</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/inland-revenues-tony-morris--lets-bust-the-myth-about-robot-tax-investigators</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/inland-revenue-strengthens-procurement-processes</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/inland-revenue-walks-the-talk-on-payday-filing</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/ir-takes-aim-at-provisional-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/leniency-to-be-applied-on-gst-late-filing-penalties</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/more-than-250-seminars-nation-wide-preview-latest-myir-upgrade</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/mortgage-broker-sent-to-prison-for-evading-income-tax-over-10-year-period</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/multinationals-to-pay-fair-share-of-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/new-gst-rules-to-level-playing-field</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/new-zealand-scores-highly-in-oecd-tax-transparency-review</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/next-step-to-improve-fairness-of-tax-system</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/one-week-left-to-have-your-say-on-the-future-of-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/oxfam-report-on-the-tax-affairs-of-multinational-drug-companies-labelled-misleading-by-inland-revenu</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/payday-filing-made-simple--talk-with-your-software-provider</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/rd-tax-incentive-legislation-enters-parliament</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/research-reinforces-need-for-simpler-easier-tax-processes</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/revenue-alert-warns-that-some-share-sales-may-constitute-dividend-avoidance-or-dividend-stripping</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/simplifying-tax-obligations</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/small-business-payroll-subsidy-renewed</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/student-loan-borrowers-starting-to-get-on-top-of-their-debt</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/tax-changes-dampen-property-speculation</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/tax-evading-hamilton-tradie-gets-nine-months-home-detention-after-tip-off</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/tax-evading-tradie-gets-home-detention-after-10-years-of-dodging-his-responsibilities-and-hiding-cas</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/tax-reforms-focus-on-fairness</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/tax-relief-for-drought-affected-farmers</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/tax-simplified-for-individual-taxpayers</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/tax-working-group-open-minded-on-how-to-future-proof-the-tax-system</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/tax-working-group-publishes-interim-report</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/thousands-of-employers-signing-up-for-payday-filing-seminars</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/threats-of-self-harm-in-calls-to-inland-revenue-on-downward-trend</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/tradies-get-jail-time-for-hiding-income-and-evading-nearly-1-million-in-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2018/tuakau-couple-get-jail-and-home-detention-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/auckland-accountant-gets-four-years-eight-months-jail-for-tax-fraud</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/auckland-builder-gets-34-months-jail-for-evading-more-than-500000-in-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/auckland-businessman-gets-jail-for-evading-nearly-400000-in-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/auckland-company-becomes-first-to-have-tax-debt-reported</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/auckland-tax-fraudster-gets-32-months-jail</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/automatic-exchange-of-financial-information-to-begin-in-new-zealand</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/better-protection-for-creditors-from-tax-debtors</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/beware-during-scam-season</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/bill-to-improve-and-strengthen-tax-rules-passes</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/bogus-accountant-gets-4-years-jail-for-1-million-in-tax-fraud-and-theft</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/budget-2017-addresses-black-hole-expenditure</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/cash-jobs-leave-a-trail---new-ir-campaign-launching</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/charities-funding-allocation-rules-under-consideration</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/christchurch-businessman-gets-25-months-jail-for-failing-to-pay-paye</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/christchurch-construction-boss-given-14-months-jail-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/defaulting-student-loan-borrowers-stump-up-5m</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/ditch-the-paper-and-file-gst-online</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/dodgy-accountant-gets-11-months-home-detention-for-filing-false-tax-returns</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/foreign-trusts-now-operating-under-new-disclosure-regime</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/government-announces-beps-decisions</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/help-for-new-zealanders-to-clear-child-support-debt</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/hutt-valley-restaurant-owner-gets-home-detention-for-tax-fraud</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/if-you-reckon-cash-jobs-dont-leave-a-trail-think-again</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/inland-revenue-begins-consultation-on-new-structure</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/inland-revenue-issues-urgent-email-scam-warning</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/inland-revenue-prepares-to-roll-out-25-million-information-knowledge-management-system</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/inland-revenue-reveals-the-numbers-behind-its-huge-technology-transfer</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/inland-revenue-suspends-use-of-online-assessments-information</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/inland-revenue-thanks-customers-for-their-patience-over-phone-delays</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/inland-revenue-urges-businesses-to-use-accounting-software</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/ir-staff-helping-shape-new-department</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/issues-paper-on-taxation-of-employee-share-schemes-for-start-ups</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/major-improvements-to-gst-to-be-introduced-next-week</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/major-overhaul-for-ird-social-policy-payments</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/more-student-loan-defaulters-paying-up</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/multinationals-tax-legislation-introduced</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/new-foreign-trust-webpage</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/new-proposals-to-simplify-personal-income-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/news-website--inland-revenue</loc>
    <lastmod>2021-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/new-zealanders-may-now-be-able-to-wave-good-bye-to-child-support-debt</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/new-zealand-hong-kong-tax-treaty-updated</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/new-zealand-signs-oecd-multilateral-instrument</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/nz-to-strengthen-tax-agreements-with-india-san-marino</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/options-to-trim-employer-paye-costs-proposed</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/palmerston-north-man-jailed-for-fake-tax-refund-claims</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/property-compliance-at-inland-revenue</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/rd-loss-tax-credits-proving-popular</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/retailer-given-7-months-home-detention-for-hiding-1m-in-cash-sales</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/statement-on-paradise-papers</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/statement-on-use-of-psychometric-assessments</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/tauranga-woman-gets-3-years-7-months-in-jail-for-elaborate-tax-fraud</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/tax-agents-help-inland-revenue-improve-online-services-for-gst</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/tax-bill-increases-fairness-modernises-tax-system</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/taxing-multinationals-in-new-zealand</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/tax-working-group-members-announced</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/three-beps-consultation-documents-released</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/tighter-foreign-trust-rules-simpler-business-tax-bill-passes-third-reading</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/towards-a-fairer-tax-system---tax-working-group-terms-of-reference-announced</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/trucker-sentenced-to-2-years-in-jail-for-not-paying-tax-for-years</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/updated-china-nz-tax-agreement-to-be-progressed</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/us-to-share-more-tax-information-about-multinationals-with-new-zealand</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/wairarapa-tax-agent-helps-ir-enhance-online-services-from-the-inside</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2017/youtube-earnings-could-be-considered-taxable</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/almost-57000-student-loan-borrowers-found-in-australia</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/auckland-restaurateur-gets-3-years-jail-for-evading-almost-800000-in-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/bay-of-plenty-farmer-given-nearly-five-years-in-prison-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/biggest-transformation-contract-to-date-awarded-to-nz-company</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/christchurch-woman-gets-home-detention-for-making-false-tax-refund-claims</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/contractor-gets-home-detention-for-not-paying-income-tax-and-gst</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/dont-fall-for-phone-scammers-alleging-tax-evasion-says-inland-revenue</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/farm-worker-gets-home-detention-for-making-false-gst-claims</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/faster-gst-refunds-from-february-2017</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/feedback-sought-on-modernising-the-taa</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/hamilton-businessman-gets-home-detention-for-nearly-250000-in-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/highearning-it-consultant-gets-two-years-jail-for-not-paying-income-tax-and-gst</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/inland-revenue-commissioners-call-to-action-for-multinationals</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/inland-revenue-considers-updating-farmhouse-expenses-rules</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/inland-revenue-launches-changing-for-you-campaign</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/inland-revenue-ramping-up-scrutiny-of-big-business-taxpayers</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/inland-revenue-signs-contract-with-provider-of-new-accommodation-in-hamilton</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/inland-revenue-thrilled-with-response-to-egst-trial</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/kiwisaver-debt-continues-to-fall</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/survey-shows-businesses-spending-less-time-on-tax</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2016/taupo-bakery-owner-sentenced-to-8-months-home-detention-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/accountants-first-ltd-withdraws-appeal-to-keep-tax-agency-status</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/attitudes-shift-as-more-tradies-declare-cashies</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/auckland-accountant-sentenced-to-more-than-2-years-jail-for-taxpayer-rip-off</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/auckland-sales-manager-sentenced-to-3-years-jail-for-tax-fraud</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/auckland-tradesman-sentenced-to-10-months-home-detention-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/auckland-tradie-sentenced-after-turning-down-helping-hand</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/businessman-who-ripped-off-christchurch-rebuild-sentenced</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/former-kaitaia-man-sentenced-to-10-months-home-detention-for-tax-fraud</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/inland-revenue-issues-revenue-alert-about-employee-share-purchase-schemes</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/inland-revenue-selects-partner-for-new-tax-system</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/inland-revenue-welcomes-alex-swney-sentence-of-five-years-seven-months-jail-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/just-be-honest-mate-and-pay-your-tax-say-tradies</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/more-taxpayers-getting-more-refunds-this-year-says-inland-revenue</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/patrick-renshaw-gets-10-months-home-detention-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/repayment-deadline-reminder-for-overseas-student-loan-borrowers</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/restaurant-owners-given-home-detention-for-ripping-off-taxpayers</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/tax-cheat-rips-off-tourists</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/taxpayer-will-save-thousands-of-trees-as-paper-gets-scrapped</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2015/wellington-company-director-gets-home-detention-for-tax-offences</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/announcement-of-new-group-to-represent-ict-sector-and-help-transform-new-zealands-tax-system</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/courier-driver-who-blamed-fake-tax-agent-is-sentenced</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/diaries-result-in-restaurateur-being-jailed-for-three-years-for-tax-evasion</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/expression-of-interest-for-core-tax-system-software</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/first-time-landlords-in-christchurch-and-auckland-reminded-not-to-be-caught-out</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/former-business-man-denies-hardworking-new-zealanders-of-essential-services</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/further-market-opportunities-in-inland-revenues-business-transformation</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/ict-reference-group-to-advise-inland-revenues-transformation-programme</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/inland-revenue-continues-to-shut-down-aggressive-phone-scam-as-more-victims-fall-foul</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/inland-revenue-looks-at-donation-payments-made-to-a-handful-of-private-schools</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/inland-revenue-selects-accenture-as-preferred-provider</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/inland-revenue-warns-customers-to-beware-of-fraudulent-emails-and-imitation-webpages</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/inland-revenue-warns-customers-to-beware-of-fraudulent-tax-agent-callers</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/new-service-to-stop-overseas-student-loan-borrowers-spiralling-into-debt</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/tax-cheat-who-lied-to-his-agent-is-sentenced</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/taxpayers-win-as-scammer-jailed</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2014/time-to-speak-up---new-zealanders-to-have-their-say-about-the-future-of-the-tax-system</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2013/complex-tax-evasion-case-sounds-a-warning-to-tax-cheats</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2013/court-of-appeal-decision-supports-inland-revenues-position-on-alesco</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2013/inland-revenue-issues-revenue-alert-about-voucher-based-salary-packaging-arrangements</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2012/inland-revenue-welcomes-supreme-courts-latest-trinity-decision</loc>
    <lastmod>2021-10-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2012/tax-advisors-sentenced-in-multi-million-dollar-tax-evasion-case</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2011/inland-revenue-issues-guidance-on-tax-avoidance-arrangements</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2011/inland-revenue-issues-revenue-alert-about-offshore-income</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2011/inland-revenue-welcomes-alesco-court-decision</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2011/inland-revenue-welcomes-penny-and-hooper-decision</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2010/revenue-alert-on-cloud-computing-and-tax-records</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2010/revenue-alert-on-diverting-personal-income-released</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2009/high-court-ruling-on-westpac-case</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2009/inland-revenue-welcomes-high-court-decision</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/media-releases/2009/structured-finance-cases-settled</loc>
    <lastmod>2021-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/7-february</loc>
    <lastmod>2025-11-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/7-july</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/avoid-a-surprise-tax-bill</loc>
    <lastmod>2025-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/avoid-scams</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/ccs-jobs</loc>
    <lastmod>2024-07-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/cso-jobs</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/end-of-tax-year-know-what-to-do</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/get-it-right</loc>
    <lastmod>2025-11-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/get-ready-for-new-esct-and-fbt-changes</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/gst-changes-for-online-services</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/join-policy</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/keeping-on-top-of-your-small-business-cashflow-loan-term</loc>
    <lastmod>2025-11-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/managing-your-student-loan-while-youre-overseas-v-2</loc>
    <lastmod>2026-03-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/student-loan-interest-correction</loc>
    <lastmod>2025-12-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/tax-toolbox</loc>
    <lastmod>2025-03-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/understand-the-property-rules</loc>
    <lastmod>2025-10-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/blenheim-gst-16-4-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/blenheim-introduction-to-business-16-4-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/christchurch-gst-10-6-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/christchurch-gst-15-4-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/christchurch-gst-20-5-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/christchurch-gst-24-6-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/christchurch-gst-29-4-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/christchurch-introduction-to-business-13-5-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/christchurch-introduction-to-business-1-4-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/christchurch-introduction-to-business-17-6-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/christchurch-introduction-to-business-22-4-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/christchurch-introduction-to-business-27-5-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/hamilton-introduction-to-business-16-4-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/hamilton-introduction-to-business-18-6-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/invercargill-gst-16-4-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/invercargill-gst-18-6-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/invercargill-gst-21-5-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/invercargill-introduction-to-business-16-4-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/invercargill-introduction-to-business-18-6-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/invercargill-introduction-to-business-21-5-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/manukau-gst-24-6-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/manukau-gst-27-5-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/manukau-gst-29-4-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/manukau-introduction-to-business-17-6-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/manukau-introduction-to-business-20-5-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/manukau-introduction-to-business-22-4-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/napier-gst-22-04-2026</loc>
    <lastmod>2026-03-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/napier-gst-25-06-2026</loc>
    <lastmod>2026-03-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/napier-introduction-to-business-21-04-2026</loc>
    <lastmod>2026-03-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/napier-introduction-to-business-24-06-2026</loc>
    <lastmod>2026-03-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/nelson-gst-24-03-2026</loc>
    <lastmod>2025-11-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/nelson-gst-26-5-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/nelson-introduction-to-business-21-05-2026</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/new-plymouth-introduction-to-business-and-gst-25-03-2026</loc>
    <lastmod>2025-11-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-employers-12-05-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-employers-14-04-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-employers-9-06-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-gst-12-05-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-gst-14-04-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-gst-23-06-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-gst-26-05-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-gst-28-04-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-gst-31-03-2026</loc>
    <lastmod>2025-11-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-gst-9-06-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-introduction-to-business-16-06-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-introduction-to-business-19-05-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-introduction-to-business-2-06-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-introduction-to-business-21-04-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-introduction-to-business-24-03-2026</loc>
    <lastmod>2025-11-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-introduction-to-business-30-06-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-introduction-to-business-5-05-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/online-introduction-to-business-7-04-2026</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/palmerston-north-gst-25-03-2026</loc>
    <lastmod>2025-11-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/palmerston-north-introduction-to-business-01-04-2026</loc>
    <lastmod>2025-11-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/queenstown-gst-22-4-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/queenstown-gst-24-6-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/queenstown-gst-27-5-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/queenstown-gst-seminar-25-03-2026</loc>
    <lastmod>2026-01-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/queenstown-introduction-to-business-22-4-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/queenstown-introduction-to-business-24-6-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/queenstown-introduction-to-business-25-03-2026</loc>
    <lastmod>2026-01-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/queenstown-introduction-to-business-27-5-2026</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takaka-gst-21-4-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/tasman-introduction-to-business-21-04-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/tauranga-introduction-to-business-and-gst-seminar-02-07-2026</loc>
    <lastmod>2026-03-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/tauranga-introduction-to-business-and-gst-seminar-03-09-2026</loc>
    <lastmod>2026-03-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/tauranga-introduction-to-business-and-gst-seminar-04-06-2026</loc>
    <lastmod>2026-03-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/tauranga-introduction-to-business-and-gst-seminar-06-08-2026</loc>
    <lastmod>2026-03-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/tauranga-introduction-to-business-and-gst-seminar-07-04-2026</loc>
    <lastmod>2025-10-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/tauranga-introduction-to-business-and-gst-seminar-07-05-2026</loc>
    <lastmod>2026-03-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/tauranga-introduction-to-business-and-gst-seminar-19-05-2026</loc>
    <lastmod>2025-10-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/waipukurau-gst-14-05-2026</loc>
    <lastmod>2026-03-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/waipukurau-introduction-to-business-13-05-2026</loc>
    <lastmod>2026-03-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/wellington-gst-23-6-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/wellington-gst-26-5-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/wellington-gst-28-4-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/wellington-introduction-to-business-10-6-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/wellington-introduction-to-business-13-5-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/wellington-introduction-to-business-8-4-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/whangarei-introduction-to-business-10-6-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/whangarei-introduction-to-business-13-5-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/whangarei-introduction-to-business-8-4-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/whangarei-seminar-gst-16-04-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/whangarei-seminar-gst-17-06-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/christchurch-gst-seminar-25-03-2026</loc>
    <lastmod>2025-11-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/wellington-gst-seminar-24-03-2026</loc>
    <lastmod>2025-11-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/christchurch-introduction-to-business-01-04-2026</loc>
    <lastmod>2025-11-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/hamilton-gst-seminar-16-04-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/hamilton-gst-seminar-18-06-2026</loc>
    <lastmod>2026-02-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/manukau-gst-seminar-25-03-2026</loc>
    <lastmod>2025-11-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-employers-seminar-24-6-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-employers-seminar-27-5-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-employers-seminar-29-4-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-gst-seminar-18-6-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-gst-seminar-21-5-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-gst-seminar-23-4-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-gst-seminar-4-6-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-gst-seminar-7-5-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-gst-seminar-9-4-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-12-05-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-12-05-2026-pm</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-14-04-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-14-04-2026-pm</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-23-6-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-23-6-2026-pm</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-24-04-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-24-04-2026-pm</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-26-05-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-26-05-2026-pm</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-26-6-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-26-6-2026-pm</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-28-04-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-28-04-2026-pm</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-29-05-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-29-05-2026-pm</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-31-03-2026</loc>
    <lastmod>2025-11-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-9-06-2026</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-introduction-to-business-seminar-9-06-2026-pm</loc>
    <lastmod>2026-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/events-26/takapuna-gst-seminar-26-03-2026</loc>
    <lastmod>2025-11-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/becoming-an-intermediary</loc>
    <lastmod>2026-01-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/correspondence-guidelines</loc>
    <lastmod>2025-10-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/managing-client-messages</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/gateway-services</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/ending-an-intermediary-status</loc>
    <lastmod>2022-07-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/extension-of-time-arrangements</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/getting-authority-to-act</loc>
    <lastmod>2025-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/manage-agency</loc>
    <lastmod>2025-05-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/instalment-arrangements-for-clients</loc>
    <lastmod>2022-07-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/key-office-holder</loc>
    <lastmod>2022-07-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/linking-client-accounts</loc>
    <lastmod>2024-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/myir-help-guides</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/payment-service-providers</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/tax-pooling</loc>
    <lastmod>2022-07-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/payments/citibank-aud</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/payments/citibank-cad</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/payments/citibank-eur</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/payments/citibank-gbp</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/payments/citibank-usd</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/payments/conditions-of-this-authority-to-accept-direct-debits</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/approved-issuer/approved-issuer-levy-payment-due-dates</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/approved-issuer/backdate-approved-issuer-levy-status-and-security</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/approved-issuer/cancel-my-approved-issuer-levy</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/approved-issuer/pay-my-approved-issuer-levy</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/approved-issuer/register-for-approved-issuer-levy-status-and-security</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/approved-issuer/zero-rating-approved-issuer-levy</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/bookkeepers/managing-client-mail-subscriptions-and-alerts-bookkeepers</loc>
    <lastmod>2022-07-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/companies/new-zealand-tax-resident-companies</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/companies/non-active-companies</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/employees/self-employed-or-employee</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/employees/payroll-giving-as-an-employee</loc>
    <lastmod>2026-02-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/ir56-workers/private-domestic-workers</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/ir56-workers/employees-of-overseas-employers</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/ir56-workers/register-as-an-ir56-worker</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/ir56-workers/use-payroll-giving-as-an-ir56-worker</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/ir56-workers/calculating-paye-as-an-ir56-worker</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/ir56-workers/self-calculate-ir56-paye</loc>
    <lastmod>2026-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/ir56-workers/joining-kiwisaver-if-youre-an-ir56-worker</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/look-through-company/shareholders-of-a-look-through-company</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/maori-authorities/maori-authority-distributions</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/maori-authorities/maori-authority-eligibility</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/maori-authorities/payments-in-the-maori-community</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/maori-authorities/cancelling-a-maori-authority</loc>
    <lastmod>2022-06-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/non-residents/experts-and-students-visiting-from-overseas</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/non-residents/nominating-someone-to-manage-your-tax-while-youre-overseas</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/non-residents/non-resident-contractors</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/non-residents/non-resident-crews-of-visiting-super-yachts</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/non-residents/non-resident-employees</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/non-residents/non-resident-entertainers-and-sportspeople</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/non-residents/overseas-fishing-crew-working-in-new-zealand</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/non-residents/working-in-new-zealand-as-a-recognised-seasonal-employer-rse-worker</loc>
    <lastmod>2025-11-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/non-residents/diplomatic-personnel</loc>
    <lastmod>2026-03-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/non-residents/income-tax-return-for-non-resident-individual-taxpayers-ir3nr</loc>
    <lastmod>2026-03-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/nz-tax-residents/exemption</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/other-representatives/managing-client-mail-subscriptions-and-alerts---others</loc>
    <lastmod>2022-08-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/paye-intermediaries/managing-client-mail-subscriptions-and-alerts-paye</loc>
    <lastmod>2022-08-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/payroll-bureaus/managing-client-mail-subscriptions-and-alerts-payroll</loc>
    <lastmod>2022-07-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/petroleum-industry/decommissioning-expenditure</loc>
    <lastmod>2022-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/petroleum-industry/exploration-and-development-expenditure</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/petroleum-industry/failed-production-wells</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/petroleum-industry/other-tax-compliance-considerations</loc>
    <lastmod>2022-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/petroleum-industry/petroleum-mining-outside-nz</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/petroleum-industry/registration-and-filing-obligations</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/petroleum-industry/restarting-production</loc>
    <lastmod>2022-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/types-of-portfolio-investment-entities</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/eligibility-to-be-a-portfolio-investment-entity</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/become-a-portfolio-investment-entity</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/proxies-for-pie-investors</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/multi-rate-pies-and-prescribed-investor-rates</loc>
    <lastmod>2026-03-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/cancelling-portfolio-investment-entity-registrations</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/investor-statements-for-multi-rate-pies</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/screen-production-industry/accommodation-payments</loc>
    <lastmod>2025-07-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/screen-production-industry/per-diems</loc>
    <lastmod>2025-07-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/screen-production-industry/deciding-whether-you-are-a-resident-or-non-resident</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/screen-production-industry/entertainer-contractor-or-employee</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/screen-production-industry/equipment-rentals</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/screen-production-industry/income-tax-treatment</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/screen-production-industry/non-resident-entertainers</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/screen-production-industry/self-employed-res-contractors</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/suppliers/our-buying-approach</loc>
    <lastmod>2025-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/suppliers/our-buying-policy</loc>
    <lastmod>2025-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/suppliers/inland-revenue-supplier-portal</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/suppliers/invoicing-us</loc>
    <lastmod>2025-11-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/suppliers/getting-set-up-for-einvoicing</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/client-list-reports</loc>
    <lastmod>2022-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/file-a-clients-individual-income-tax-return</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/individual-income-tax-for-clients-of-agents</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/managing-consolidated-groups</loc>
    <lastmod>2022-04-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/managing-financial-transfers</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/register-for-stationeryxpress</loc>
    <lastmod>2025-12-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/unfiled-returns-report</loc>
    <lastmod>2022-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/managing-client-mail-subscriptions-and-alerts-ta</loc>
    <lastmod>2022-07-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/tax-agent-status</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/account-management-service</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/trusts-and-estates/additional-reporting-requirements-for-nz-domestic-trusts</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/trusts-and-estates/trusts-and-tax-residency</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/trusts-and-estates/file-an-estate-or-trust-return-for-someone-who-has-died</loc>
    <lastmod>2025-10-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/trusts-and-estates/file-a-trust-or-estate-income-tax-return---ir6</loc>
    <lastmod>2025-11-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/trusts-and-estates/declare-a-trust-or-estate-non-active</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/trusts-and-estates/cease-a-trust-or-estate</loc>
    <lastmod>2026-03-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/winemakers/claim-the-wine-equalisation-tax-wet-rebate</loc>
    <lastmod>2022-05-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/winemakers/what-to-do-before-claiming-the-wet-rebate</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/before-you-start</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/setting-up</loc>
    <lastmod>2025-02-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/changing</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/closing-down</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-being-made-redundant/redundancy-and-income-tax</loc>
    <lastmod>2026-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-being-made-redundant/redundancy-and-working-for-families-tax-credits</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-being-made-redundant/redundancy-and-kiwisaver</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-being-made-redundant/redundancy-and-student-loans</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/i-am-being-made-redundant/redundancy-and-child-support</loc>
    <lastmod>2025-05-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/im-looking-after-the-affairs-of-someone-who-has-died/file-a-declaration-in-support-of-refund-for-deceased-persons-ir625</loc>
    <lastmod>2025-09-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/im-looking-after-the-affairs-of-someone-who-has-died/file-a-final-income-tax-return-for-someone-who-has-died</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/im-looking-after-the-affairs-of-someone-who-has-died/let-us-know-someone-has-died</loc>
    <lastmod>2026-03-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/work-or-study-in-new-zealand/tax-system</loc>
    <lastmod>2025-10-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/situations/work-or-study-in-new-zealand/end-of-year-tax-return</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/security/responsible-disclosure-policy</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/our-online-services/developer-portal</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/our-online-services/myir</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-this-site/conditions-of-use/our-online-services/online-forms</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/organisation-structure/complaints-management</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/organisation-structure/legal-services</loc>
    <lastmod>2025-05-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/organisation-structure/significant-enterprises</loc>
    <lastmod>2023-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/organisation-structure/tco</loc>
    <lastmod>2023-03-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-easy/leniency-in-difficult-times</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-easy/employment-activities</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-easy/easier-donation-tax-credit-claims</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-easy/investment-income-filing</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-easy/updating-pirs-with-banks</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-hard-to-get-wrong/property-compliance</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-hard-to-get-wrong/building-compliance-with-large-businesses</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-hard-to-get-wrong/working-with-tax-professionals</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-hard-to-get-wrong/using-analytics-to-prevent-fraud-and-errors</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-hard-to-get-wrong/using-3rd-party-data-to-spot-suspicious-activity</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-hard-to-get-wrong/anonymous-tip-offs</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/how-we-make-sure-people-pay-the-right-tax/making-tax-hard-to-get-wrong/working-with-the-police-and-organisations-dealing-with-cash</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/where-we-started/programme-business-case</loc>
    <lastmod>2022-07-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/where-we-started/governance-forums</loc>
    <lastmod>2022-08-01</lastmod>
    <changefreq>always</changefreq>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/where-we-started/leadership</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/getting-going</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/delivery-learning-and-improving</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/support-and-transitioning</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/what-we-learnt/deputy-commissioner-for-business-transformation</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/what-we-learnt/programme-management</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/what-we-learnt/programme-management-office---what-we-learnt</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/what-we-learnt/organisational-design</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/what-we-learnt/digital---what-we-learnt</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/what-we-learnt/intelligence-led---what-we-learnt</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/what-we-learnt/change-management---what-we-learnt</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/what-we-learnt/communications-and-stakeholder-management---what-we-learnt</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/what-we-learnt/account-management</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/customer-service-principles/about</loc>
    <lastmod>2025-06-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/customer-service-principles/customer-design</loc>
    <lastmod>2025-06-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/customer-service-principles/reliable</loc>
    <lastmod>2025-06-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/customer-service-principles/simple</loc>
    <lastmod>2025-06-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/customer-service-principles/transparent</loc>
    <lastmod>2025-06-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/customer-service-principles/digital-borders</loc>
    <lastmod>2025-06-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/customer-service-principles/agency-silos</loc>
    <lastmod>2025-06-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/customer-service-principles/future</loc>
    <lastmod>2025-06-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/customer-service-principles/digital-services-glossary</loc>
    <lastmod>2025-06-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/changes-coming-in-april-2026</loc>
    <lastmod>2026-03-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/disputes--processes</loc>
    <lastmod>2022-08-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/employers-workshop</loc>
    <lastmod>2025-10-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/gst-workshop</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/introduction-to-business</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/other</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/customer-stories/declare-it-all</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/customer-stories/how-aim-has-helped-martys-small-business</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/customer-stories/how-payday-filing-has-helped-roberts-business</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/customer-stories/paying-off-your-student-loan</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/customer-stories/student-loan-tips</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/customer-stories/why-raquel-recommends-aim-to-her-clients</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/business-basics</loc>
    <lastmod>2023-07-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/employer-obligations-overview</loc>
    <lastmod>2023-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/is-your-business-right-for-aim</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/the-accounting-income-method</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/registering-for-working-for-families</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/managing-working-for-families</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report</loc>
    <lastmod>2025-10-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/managing-overdue-tax-debt</loc>
    <lastmod>2026-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/strategic-direction</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan</loc>
    <lastmod>2025-06-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/maaori-representation-at-te-tari-taake-inland-revenue</loc>
    <lastmod>2025-06-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/commissioners-expenses</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/agents-answers</loc>
    <lastmod>2023-06-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/business-tax-update</loc>
    <lastmod>2022-06-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/panui</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/transformation-news</loc>
    <lastmod>2022-06-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/responses-to-official-information-act-requests/about-oia-requests</loc>
    <lastmod>2023-05-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/responses-to-official-information-act-requests/2026-responses-to-oia-requests</loc>
    <lastmod>2026-03-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/responses-to-official-information-act-requests/2025-responses-to-oia-requests</loc>
    <lastmod>2026-02-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/responses-to-official-information-act-requests/2024-responses-to-oia-requests</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/responses-to-official-information-act-requests/2023-responses-to-oia-requests</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/responses-to-official-information-act-requests/2022-responses-to-oia-requests</loc>
    <lastmod>2023-01-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/responses-to-official-information-act-requests/2021-responses-to-oia-requests</loc>
    <lastmod>2022-06-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/research-evaluation/child-support-penalties-and-incentives</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/research-evaluation/cross-government-sharing</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/research-evaluation/kiwisaver</loc>
    <lastmod>2022-04-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/research-evaluation/maaori-customers</loc>
    <lastmod>2025-01-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/research-evaluation/not-for-profit-and-charities-landscape</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/research-evaluation/small-and-medium-enterprises</loc>
    <lastmod>2025-02-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/research-evaluation/tax-debt</loc>
    <lastmod>2022-04-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/information-sharing/nz-police</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/information-sharing/dia</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/information-sharing/msd</loc>
    <lastmod>2023-05-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/information-sharing/information-sharing-with-nz-gic-agencies</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/acc</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/corrections</loc>
    <lastmod>2025-07-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/dia</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/fma</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/linz</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/mbie</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-education</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/moh</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/moj</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/multi-agency</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/customs</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/new-zealand-film-commission</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/nz-police</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/statistics-nz</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/tertiary-education-commission</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/treasury</loc>
    <lastmod>2026-03-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/veterans-affairs</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/worksafe</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/international-agreements/ato</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/international-agreements/child-support-convention-2007</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/international-agreements/child-support-reciprocal-agreement</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/datasets</loc>
    <lastmod>2026-03-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/joining</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/schemes</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/contributions</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/withdrawals</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/exiting</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/major-spending-decisions/budget-2025</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/major-spending-decisions/budget-2024-familyboost</loc>
    <lastmod>2026-03-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/major-spending-decisions/budget-2024-investment-in-compliance-activities</loc>
    <lastmod>2026-03-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/dtc</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/income-distribution</loc>
    <lastmod>2025-10-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/net-inland-revenue-gst-statistics</loc>
    <lastmod>2025-10-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/revenue-collected</loc>
    <lastmod>2025-11-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/trusts-and-estates-statistics</loc>
    <lastmod>2025-10-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/wage-salary-distributions</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/social-policy/child-support-customers-collection</loc>
    <lastmod>2025-10-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/social-policy/working-for-families-statistics</loc>
    <lastmod>2025-10-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/statistics-on-the-student-loan-scheme/datasets-for-student-loan-statistics</loc>
    <lastmod>2025-12-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/statistics-on-the-student-loan-scheme/statistics-on-student-loan-borrowers</loc>
    <lastmod>2025-12-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/statistics-on-the-student-loan-scheme/statistics-on-student-loan-balances</loc>
    <lastmod>2025-12-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/statistics-on-the-student-loan-scheme/statistics-on-student-loan-repayments</loc>
    <lastmod>2025-12-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/statistics-on-the-student-loan-scheme/statistics-on-overdue-student-loan-repayments</loc>
    <lastmod>2025-12-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/compliance/liable-parents-payments</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/compliance/payments</loc>
    <lastmod>2020-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/compliance/returns</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/debt/overdue-debt-age</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/debt/overdue-debt-tax-type</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/debt/overdue-debt-value-bands</loc>
    <lastmod>2020-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/debt/total-overdue-debt</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/inland-revenue-customers/entity-type</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/inland-revenue-customers/geographic-areas</loc>
    <lastmod>2020-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/inland-revenue-customers/registered-customer-group</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/inland-revenue-customers/registered-entity-type</loc>
    <lastmod>2020-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/inland-revenue-customers/registered-geographic-areas</loc>
    <lastmod>2020-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/audit-legal-issues-data/binding-rulings</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/audit-legal-issues-data/disputes-outcomes</loc>
    <lastmod>2020-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/audit-legal-issues-data/people-convicted</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/audit-legal-issues-data/shortfall-penalty-impositions</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/audit-legal-issues-data/tax-convictions</loc>
    <lastmod>2020-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/tax-returns/customers-return-types</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/tax-returns/return-filing-channels</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/tax-returns/returns-filed</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/tax-agents/agents-geographic-area</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/archived-statistics/tax-agents/clients-geographic-area</loc>
    <lastmod>2020-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/careers/our-recruitment-process/interviewing-with-us</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/careers/our-employee-benefits/flexible-working</loc>
    <lastmod>2023-04-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/careers/our-employee-benefits/learning-and-development</loc>
    <lastmod>2023-04-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/careers/how-we-work/te-pou-o-te-tangata-how-we-do-things-at-inland-revenue</loc>
    <lastmod>2023-04-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/careers/how-we-work/our-key-responsibilities</loc>
    <lastmod>2023-04-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/careers/how-we-work/diversity-equity-and-inclusion</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/careers/how-we-work/people-led-networks</loc>
    <lastmod>2023-04-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/types/voluntary-agreement/how-voluntary-agreements-work</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/types/voluntary-agreement/register</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/types/formula-assessment/how-it-works</loc>
    <lastmod>2025-07-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/types/formula-assessment/sharing-care</loc>
    <lastmod>2026-02-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/types/formula-assessment/nights-per-year-calculator</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/types/formula-assessment/apply</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/types/court-orders-domestic-maintenance/domestic-maintenance</loc>
    <lastmod>2025-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/managing-payments/paying-parent/making-payments</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/managing-payments/paying-parent/overdue-payments</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/managing-payments/paying-parent/set-up-a-payment-plan</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/managing-payments/paying-parent/check-your-payments-in-myir</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/managing-payments/receiving-carer/missed-payments</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/managing-payments/receiving-carer/overpayments</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/managing-payments/receiving-carer/check-your-payments-in-myir</loc>
    <lastmod>2026-01-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/changes-to-family-job-income/when-your-income-drops/about-income-estimations</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/changes-to-family-job-income/when-your-income-drops/estimate</loc>
    <lastmod>2026-02-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/changes-to-family-job-income/when-your-income-drops/cancel-estimate</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/stopping/write-off-child-support/about-write-offs</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/stopping/write-off-child-support/how-to-write-off</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/stopping/stop-receiving-payments-from-1-parent/when-you-can-stop</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/stopping/stop-receiving-payments-from-1-parent/how-to-stop</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/stopping/stop-receiving-payments-from-1-parent/restart-payments</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/reviews/about</loc>
    <lastmod>2026-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/reviews/grounds</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/reviews/apply</loc>
    <lastmod>2025-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/reviews/respond</loc>
    <lastmod>2025-09-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/reviews/decisions</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/exemptions/about</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/exemptions/hospital-exemption</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/exemptions/long-term-illness-exemption</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/exemptions/apply-for-prison-exemption</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/exemptions/sex-offence-victim</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/exemptions/review</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/objections/about</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/objections/grounds</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/objections/object</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/family-court/overview</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/family-court/who-else-is-involved</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/family-court/after-you-have-applied</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/family-court/appeal-our-objection-decision</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/family-court/appeal-our-review-decision---respondent</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/family-court/apply-for-a-departure-order---review-applicant</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/child-support/disagreeing/family-court/file-a-notice-of-defence</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/contactus/complaints-disputes-compliments/complaints/complaints-form</loc>
    <lastmod>2025-05-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/temporary-loss-carry-back-scheme/eligibility-for-temporary-loss-carry-back</loc>
    <lastmod>2021-12-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/temporary-loss-carry-back-scheme/loss-carry-back-effect-on-tax-and-other-obligations</loc>
    <lastmod>2021-12-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/temporary-loss-carry-back-scheme/claiming-the-loss-carry-back</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/temporary-loss-carry-back-scheme/where-on-your-return-to-claim-loss-carry-back</loc>
    <lastmod>2021-12-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/sbcs/eligibility</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/sbcs/top-up-loan</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/sbcs/if-you-default-on-the-small-business-cashflow-scheme-loan</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/sbcs/interest-and-repayment</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/sbcs/make-a-small-business-cashflow-scheme-disclosure</loc>
    <lastmod>2025-02-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/sbcs/repay</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/employing-staff/leave-subsidies</loc>
    <lastmod>2025-10-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/employing-staff/allowances-and-reimbursements</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/employing-staff/fringe-benefit-tax</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/buying-selling/acquiring-sell-exchange</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/buying-selling/profit-making-scheme</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/buying-selling/trading</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/mining/business</loc>
    <lastmod>2022-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/mining/profit-making-scheme</loc>
    <lastmod>2022-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/mining/ordinary-income</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/mining/hobby</loc>
    <lastmod>2022-08-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/tax-residence/new-returning</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/tax-residence/non-resident</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/airdrops-and-hard-forks/airdrops</loc>
    <lastmod>2025-05-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/airdrops-and-hard-forks/hard-forks</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/individual/airdrops-and-hard-forks/deductions-for-the-cost-of-cryptoassets</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/cryptoassets/taxing/income-expenses/stolen</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/accounting-income-method</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/goods-and-services-tax</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/donation-tax-credits</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/income-tax</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/investment-income-reporting</loc>
    <lastmod>2025-02-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/payday-filing</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/push-notifications</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/bill</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/customer-services-suite</loc>
    <lastmod>2026-03-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/income</loc>
    <lastmod>2025-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/ird-number-validation</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/communication/document</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/communication/notifications</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/calculators/prescribed-investor-rate-pir</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/access/identity-and-access</loc>
    <lastmod>2026-02-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/access/intermediation</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/access/software-intermediation</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/guides-and-docs/gws-architecture/communication-standards</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/guides-and-docs/gws-architecture/security-measures</loc>
    <lastmod>2026-02-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/guides-and-docs/gws-architecture/service-endpoints</loc>
    <lastmod>2026-02-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/guides-and-docs/gws-architecture/soap-operations-and-message-structure</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/guides-and-docs/gws-architecture/response-status-codes</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/deductions-from-salary-and-wages/work-out-paye-deductions-from-salary-or-wages</loc>
    <lastmod>2026-02-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/employer-superannuation-contriibution-tax-esct/deduct-esct-under-the-paye-rules</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/employer-superannuation-contriibution-tax-esct/video-employer-superannuation-contribution-tax-esct</loc>
    <lastmod>2025-02-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/employer-superannuation-contriibution-tax-esct/deduct-esct-from-each-employer-contribution</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/payroll-giving/payroll-giving-responsibilities</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-income/payroll-giving/manage-payroll-giving</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/accommodation-allowances</loc>
    <lastmod>2025-06-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/exempt-income-for-religious-organisation-members</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/meal-and-clothing-allowances</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/relocation-expenses-allowances</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/travel-allowances</loc>
    <lastmod>2023-07-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/paying-tax-on-non-exempt-benefit-allowances</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/reimbursing-allowances</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/payments-related-to-health-and-safety</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/employee-share-schemes/ess-rules</loc>
    <lastmod>2026-03-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/employee-share-schemes/deducting-tax-on-ess-benefits</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/employee-share-schemes/filing-ei-about-ess-benefits</loc>
    <lastmod>2026-03-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/employee-share-schemes/receiving-employee-share-scheme-benefits</loc>
    <lastmod>2025-12-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/exempt-employee-share-schemes/report-exempt-ess</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/exempt-employee-share-schemes/report-employee-shares-under-exempt-ess</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/registering-and-choosing-filing-frequency</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/calculating</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/filing-returns</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/charities</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/close-companies</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/cancelling</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/filing-employment-information-electronically/help-with-myir-employment-information-and-employee-details</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/filing-employment-information-electronically/add-new-employees-to-your-payroll-account-in-myir</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/filing-employment-information-electronically/file-employment-information-in-myir-with-onscreen-entry</loc>
    <lastmod>2022-06-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/filing-employment-information-electronically/file-employment-information-in-myir-with-return-file-upload</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/filing-employment-information-electronically/upload-employment-information-in-myir-with-express-file-transfer</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/filing-employment-information-electronically/amend-an-employment-information-return</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/filing-employment-information-electronically/give-access-to-your-payroll-account-in-myir</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/filing-employment-information-electronically/myir-errors-for-employers</loc>
    <lastmod>2023-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/filing-employment-information-electronically/myir-error-information-and-help</loc>
    <lastmod>2022-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments</loc>
    <lastmod>2026-01-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/payers-of-non-resident-contractors-60-day-grace-period</loc>
    <lastmod>2025-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/schedular-payments</loc>
    <lastmod>2022-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/out-of-cycle-payments</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/holiday-pay-paid-in-advance</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/employee-share-scheme-benefits</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/non-resident-employers-filing-employment-information</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/eligibility/residency/citizenship</loc>
    <lastmod>2026-03-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/eligibility/residency/work-visa</loc>
    <lastmod>2026-01-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/eligibility/residency/refugees</loc>
    <lastmod>2025-11-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/eligibility/previous-study-learning/before-1-jan-2025</loc>
    <lastmod>2025-11-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/fees-free/eligibility/previous-study-learning/after-1-jan-2025</loc>
    <lastmod>2025-11-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/registering-for-gst/special-types-of-gst-registration/unincorporated-joint-ventures-and-gst-rules</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/charging-gst/zero-rated-supplies/work-out-the-gst-adjustment-for-non-taxable-use-of-zero-rated-land</loc>
    <lastmod>2023-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/charging-gst/special-supplies/records-for-imported-services</loc>
    <lastmod>2022-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-adjustments/change-in-use-adjustments-for-gst/work-out-the-change-in-use-adjustment</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/filing-and-paying-gst-and-refunds/filing-gst/file-your-gst-return</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/changing-your-filing-frequency-or-accounting-basis/changing-your-gst-filing-frequency/change-your-gst-filing-frequency</loc>
    <lastmod>2022-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/changing-your-filing-frequency-or-accounting-basis/changing-your-gst-accounting-basis/change-your-gst-accounting-basis</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/what-low-value-goods-are</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/who-needs-to-charge-gst</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/when-to-charge-gst-on-low-value-imported-goods</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/choosing-to-charge-gst-on-high-value-goods</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/registering-for-gst-on-low-value-imported-goods</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/requirements-after-registration</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/when-gst-has-been-charged-twice</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/currency-conversion</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-groups/registering-for-gst-as-a-group/register-for-gst-as-a-group</loc>
    <lastmod>2026-02-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-groups/changing-membership-of-a-gst-group/change-membership-of-a-gst-group</loc>
    <lastmod>2026-03-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-groups/cancelling-a-gst-group/cancel-a-gst-group-registration</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/timelines-at-the-end-of-the-tax-year</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/income-tax-assessments</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/individual-income-tax-return---ir3</loc>
    <lastmod>2025-05-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/completing-an-income-tax-assessment-in-myir</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/how-income-is-taxed/your-taxable-income</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/how-income-is-taxed/my-income-is-taxed-before-i-get-paid</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/how-income-is-taxed/my-income-is-not-taxed-before-i-get-paid</loc>
    <lastmod>2026-03-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/how-income-is-taxed/attribution-rule-for-income-from-personal-services</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/how-income-is-taxed/work-out-tax-on-your-yearly-income</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals</loc>
    <lastmod>2025-06-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/about-tax-codes</loc>
    <lastmod>2025-06-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/secondary-tax-codes</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/what-tax-code-should-i-use</loc>
    <lastmod>2025-11-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/complete-my-tax-code-declaration</loc>
    <lastmod>2025-10-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tailored-tax-options</loc>
    <lastmod>2025-01-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/apply-for-a-tailored-tax-code</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/income-under-ordinary-tax-rules</loc>
    <lastmod>2026-01-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/earning-salary-and-wages</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/hobbies-and-businesses</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/share-investments</loc>
    <lastmod>2025-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/benefits-nz-superannuation-student-allowance</loc>
    <lastmod>2026-02-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/backdated-lump-sum-payments-from-acc-msd-va</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/overseas-income</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/foreign-superannuation</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/individualised-funding</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/insurance-payouts</loc>
    <lastmod>2023-01-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/voluntary-work</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/portfolio-investment-entity-income-for-individuals</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/home-based-childcare</loc>
    <lastmod>2025-06-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/carer-support-payments</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/resale-payments-for-artists</loc>
    <lastmod>2025-07-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-expenses/non-business-expenses</loc>
    <lastmod>2025-10-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-expenses/claim-expenses-against-schedular-payments</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-expenses/claim-non-business-expenses</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/donation-tax-credits</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/independent-earner-tax-credit-ietc</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/make-end-of-the-year-adjustments</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/acc-clients-and-carers/acc-clients</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/acc-clients-and-carers/acc-carers</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/acc-clients-and-carers/acc-earners-levy-rates</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/understanding-your-income-summary-in-myir/request-a-summary-of-income</loc>
    <lastmod>2022-04-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/interest-and-dividends</loc>
    <lastmod>2022-05-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/online-trading</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/foreign-investment-funds-fifs</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/income-from-portfolio-investment-entities-pies</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/tax-on-grants-and-subsidies</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/trading-stock</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/donations-and-koha-for-businesses</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/income-from-direct-selling</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/amateur-and-professional-sportspeople</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/depreciation</loc>
    <lastmod>2026-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/entertainment-expenses</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/deductions-for-environmental-expenditure</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/using-your-home-for-your-business</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/meal-expenses</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/mixed-use-assets</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/new-assets---investment-boost</loc>
    <lastmod>2025-12-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/claiming-vehicle-expenses</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/buying-or-selling-a-business/buying-or-selling-business-assets-or-shares</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/buying-or-selling-a-business/setting-up-an-asset-sale</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/buying-or-selling-a-business/tax-on-asset-sales</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/buying-or-selling-a-business/tax-on-share-sales</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-equalisation-scheme/how-the-scheme-works</loc>
    <lastmod>2025-06-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-equalisation-scheme/who-is-eligible</loc>
    <lastmod>2023-04-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-equalisation-scheme/environmental-restoration-scheme</loc>
    <lastmod>2022-03-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-equalisation-scheme/deposits</loc>
    <lastmod>2025-03-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-equalisation-scheme/refunds</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-equalisation-scheme/special-circumstances</loc>
    <lastmod>2020-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/balance-dates/change-my-balance-date</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/look-through-companies</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/qualifying-companies</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/controlled-foreign-companies</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/losses-for-companies</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/consolidation-for-companies</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/file-a-companies-income-tax-return-ir4</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>always</changefreq>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/shareholder-current-account</loc>
    <lastmod>2025-07-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-trusts-and-estates/trustee-income-tax-rates</loc>
    <lastmod>2025-05-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-trusts-and-estates/getting-beneficiary-income</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-partnerships/file-a-partnerships-and-look-through-companies-income-tax-return---ir7</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-partnerships/file-a-partnership-income-loss-attribution---ir7p</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-maori-authorities/maori-authority-filing-and-reporting</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-maori-authorities/maori-authority-credit-accounts-maca</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-registered-superannuation-funds/file-a-registered-superannuation-funds-income-tax-return-ir44</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/provisional-tax-options/standard-option</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/provisional-tax-options/estimation-option</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/provisional-tax-options/accounting-income-method-aim</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/provisional-tax-options/ratio-option</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/paying-your-provisional-tax/payment-dates-for-provisional-tax</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/about-schedular-payments-for-contractors</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/getting-schedular-payments</loc>
    <lastmod>2023-05-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/making-schedular-payments</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/schedular-payment-special-cases</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/resident-withholding-tax-exemption-register</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/using-the-right-rwt-tax-rate</loc>
    <lastmod>2025-07-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/non-resident-withholding-tax-nrwt/register-as-an-nrwt-payer</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/non-resident-withholding-tax-nrwt/set-up-a-non-resident-withholding-tax-refund</loc>
    <lastmod>2023-12-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/non-resident-withholding-tax-nrwt/deduct-nrwt-at-the-right-rate</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/non-resident-withholding-tax-nrwt/nrwt-and-exemptions</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/individuals/tax-for-non-resident-taxpayers/complete-my-non-resident-individual-tax-return---ir3nr</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/inclusive-framework-two-pillars-solution/pillar-2-registration</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/inclusive-framework-two-pillars-solution/pillar-2-filing</loc>
    <lastmod>2026-03-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/non-resident-businesses-and-gst/work-out-if-you-are-a-non-resident-for-gst</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/what-is</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/governance-checklist</loc>
    <lastmod>2025-02-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/specialists</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues</loc>
    <lastmod>2021-04-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/compliance-programme</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/simplification-measures</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/questionnaires</loc>
    <lastmod>2025-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/double-tax-agreements/new-zealand-tax-residents/tax-sparing-disclosure-return</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/double-tax-agreements/certificates-of-residency/apply-individuals</loc>
    <lastmod>2024-09-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/double-tax-agreements/certificates-of-residency/apply-entities-and-trusts</loc>
    <lastmod>2021-12-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/double-tax-agreements/tax-relief-forms/certify</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crs/aeoi-and-crs</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crs/amendments-to-the-crs</loc>
    <lastmod>2026-03-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crs/account-holders-and-controlling-persons</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crs/financial-institutions</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crs/crs-reporting-year-end-checklist</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crs/important-documents</loc>
    <lastmod>2025-12-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crs/due-diligence-and-reporting-requirements</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crs/key-dates</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crs/registration-and-reporting</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crs/glossary</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crypto-asset-reporting-framework/crypto-asset-reporting-framework-overview</loc>
    <lastmod>2026-01-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crypto-asset-reporting-framework/due-diligence-requirements</loc>
    <lastmod>2026-03-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crypto-asset-reporting-framework/information-that-must-be-reported</loc>
    <lastmod>2026-03-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crypto-asset-reporting-framework/how-to-report-information</loc>
    <lastmod>2026-01-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crypto-asset-reporting-framework/jurisdictions-for-carf-due-diligence-and-reporting</loc>
    <lastmod>2026-03-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/digital-platform-information/jurisdictions-for-dpi-due-diligence-and-reporting</loc>
    <lastmod>2026-03-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/fatca/about-fatca</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/fatca/registration-and-reporting</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/fatca/inland-revenue-role-in-fatca</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/fatca/key-dates</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/fatca/important-documents</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/fatca/extension-of-temporary-relief-to-report-us-tins</loc>
    <lastmod>2026-01-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/fatca/glossary</loc>
    <lastmod>2025-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/register/paper-forms</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/annual-return-process/paper-forms</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/guidance/minimum-standards-financial-statements</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/guidance/roles-for-connected-persons-of-new-zealand-foreign-trusts</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/guidance/paying-fees</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/updating-details/change-the-contact-trustee-of-a-new-zealand-foreign-trust</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/updating-details/add-a-connected-person</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/updating-details/update-connected-person-details</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/updating-details/correct-past-returns</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/foreign-exemption-trusts/de-register/paper-forms</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/making-changes-to-my-kiwisaver/taking-a-savings--break</loc>
    <lastmod>2021-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/making-changes-to-my-kiwisaver/changing-my-kiwisaver-contribution-rate</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/making-changes-to-my-kiwisaver/changing-to-another-provider</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/making-changes-to-my-kiwisaver/if-my-work-situation-changes</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/making-changes-to-my-kiwisaver/transferring-locked-in-uk-pension-funds</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/joining-kiwisaver/choosing-a-kiwisaver-provider</loc>
    <lastmod>2022-07-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/joining-kiwisaver/joining-kiwisaver-as-an-employee</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/joining-kiwisaver/joining-kiwisaver-if-im-self-employed-or-not-working</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/joining-kiwisaver/kiwisaver-if-im-already-saving-for-retirement</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/joining-kiwisaver/kiwisaver-providers</loc>
    <lastmod>2026-03-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/opting-out-of-kiwisaver/opt-out-of-kiwisaver</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/growing-my-kiwisaver-account/employee-contributions-to-kiwisaver</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/growing-my-kiwisaver-account/employer-contributions-to-kiwisaver</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/growing-my-kiwisaver-account/getting-the-kiwisaver-government-contribution</loc>
    <lastmod>2026-02-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/growing-my-kiwisaver-account/making-payments-directly-to-my-kiwisaver-account</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/growing-my-kiwisaver-account/tracking-my-kiwisaver-contributions</loc>
    <lastmod>2025-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/getting-my-kiwisaver-when-i-retire/stop-kiwisavaver-deductions</loc>
    <lastmod>2026-01-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/getting-my-kiwisaver-funds-early/getting-my-kiwisaver-for-my-first-home</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/getting-my-kiwisaver-funds-early/getting-my-kiwisaver-funds-when-i-move-overseas</loc>
    <lastmod>2022-09-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/getting-my-kiwisaver-funds-early/getting-my-kiwisaver-funds-for-significant-financial-hardship</loc>
    <lastmod>2025-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/getting-my-kiwisaver-funds-early/getting-my-kiwisaver-for-serious-illness</loc>
    <lastmod>2022-09-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/getting-my-kiwisaver-funds-early/getting-my-kiwisaver-funds-for-other-reasons</loc>
    <lastmod>2022-09-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/starting-employees-in-kiwisaver/auto-enrol-employees-into-kiwisaver</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/starting-employees-in-kiwisaver/check-employee-eligibility-for-kiwisaver</loc>
    <lastmod>2026-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/starting-employees-in-kiwisaver/employees-who-choose-to-opt-into-kiwisaver</loc>
    <lastmod>2022-01-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/contributions-and-deductions/employees-with-special-circumstances</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/contributions-and-deductions/employer-contributions-to-kiwisaver-and-complying-funds</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/contributions-and-deductions/gross-pay-for-kiwisaver-and-complying-funds</loc>
    <lastmod>2022-08-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/contributions-and-deductions/kiwisaver-deductions-from-employee-pay</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/contributions-and-deductions/suspending-kiwisaver-deductions-and-contributions</loc>
    <lastmod>2025-01-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/contributions-and-deductions/update-employee-deduction-rate-for-kiwisaver</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/contributions-and-deductions/calculate-kiwisaver-deductions-and-contributions</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/employees-who-want-to-opt-out-of-kiwisaver/employees-who-opt-out-late-from-kiwisaver</loc>
    <lastmod>2022-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/employees-who-want-to-opt-out-of-kiwisaver/opt-a-new-employee-out-of-kiwisaver</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-scheme-providers/becoming-a-kiwisaver-scheme-provider/kiwisaver-technical-requirements</loc>
    <lastmod>2022-06-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-businesses-and-organisations/new-zealand-business-or-organisation-ird-number-application</loc>
    <lastmod>2025-09-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-businesses-and-organisations/offshore-business-or-organisation-ird-number-application</loc>
    <lastmod>2025-09-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-individuals/when-you-need-one</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-individuals/child</loc>
    <lastmod>2025-10-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-individuals/living-and-new-zealand-and-not-a-new-arrival---ird-number-application</loc>
    <lastmod>2025-11-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-individuals/new-arrival-to-new-zealand---ird-number-application</loc>
    <lastmod>2025-10-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-individuals/cannot-get-my-ird-number-online</loc>
    <lastmod>2025-10-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-individuals/living-overseas---ird-number-application</loc>
    <lastmod>2025-10-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/internet-banking</loc>
    <lastmod>2025-09-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/direct-debit-payments-in-myir</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/instalment-arrangements</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/other-payment-options</loc>
    <lastmod>2025-10-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/nominated-person/let-someone-act-on-your-behalf</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/nominated-person/get-access-to-an-account-as-a-nominated-person</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/executive-office-holders/appoint-an-executive-office-holder-to-act-on-my-behalf</loc>
    <lastmod>2022-11-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/record-keeping/financial-reporting-for-companies/financial-reporting-requirements-for-companies</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/record-keeping/financial-reporting-for-companies/standards-for-minimum-financial-reporting</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/record-keeping/financial-reporting-for-companies/gen-insurance-reserving-guidelines</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/penalties-and-interest/penalties-and-debt/filing-overdue-returns</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/penalties-and-interest/penalties-and-debt/late-filing-penalties</loc>
    <lastmod>2025-11-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/penalties-and-interest/penalties-and-debt/late-payment-penalties</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/penalties-and-interest/penalties-and-debt/shortfall-penalties</loc>
    <lastmod>2022-12-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/penalties-and-interest/penalties-and-debt/lowering-your-shortfall-penalty</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/penalties-and-interest/penalties-and-debt/criminal-penalties</loc>
    <lastmod>2023-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/penalties-and-interest/penalties-and-debt/waiving-payment-penalties</loc>
    <lastmod>2024-06-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/short-process-rulings/who-can-get-a-short-process-ruling/check-youre-eligible-for-a-short-process-ruling</loc>
    <lastmod>2023-02-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/short-process-rulings/who-can-get-a-short-process-ruling/apply-for-a-short-process-ruling</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/when-you-start-the-disputes-process/guide-for-completing-nopa-for-dispute-about-unreturned-business-income</loc>
    <lastmod>2022-08-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/when-you-start-the-disputes-process/guide-for-completing-nopa-for-gst-dispute-about-zero-rating</loc>
    <lastmod>2022-08-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/when-you-start-the-disputes-process/guide-for-completing-sop-for-dispute-about-unexplained-cash-deposits</loc>
    <lastmod>2022-08-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/when-you-start-the-disputes-process/how-the-taxpayer-initiated-disputes-process-works</loc>
    <lastmod>2025-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/when-we-start-the-disputes-process/guide-for-completing-nor-for-gst-dispute-about-omitted-cash-sales</loc>
    <lastmod>2022-08-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/when-we-start-the-disputes-process/guide-for-completing-nor-for-gst-dispute-about-private-expenses</loc>
    <lastmod>2022-08-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/when-we-start-the-disputes-process/guide-for-completing-nor-for-gst-dispute-about-taxable-activity</loc>
    <lastmod>2022-08-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/disputes/when-we-start-the-disputes-process/how-commissioner-initiated-disputes-work</loc>
    <lastmod>2025-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/audits-tax-governance/tax-governance/how-to-get-tax-governance-right-in-new-zealand</loc>
    <lastmod>2025-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/audits-tax-governance/tax-governance/initial-guidance-on-tax-control-frameworks</loc>
    <lastmod>2025-09-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/audits-tax-governance/tax-governance/core-elements-of-a-tax-control-framework</loc>
    <lastmod>2025-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/audits-tax-governance/tax-governance/what-we-look-for-in-a-tax-control-framework</loc>
    <lastmod>2025-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/audits-tax-governance/tax-governance/assess-your-tax-governance-practice</loc>
    <lastmod>2025-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/audits-tax-governance/tax-governance/working-with-inland-revenue</loc>
    <lastmod>2025-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/tax-crime/tell-us-about-evasion-or-fraud/report-anonymously-ir873</loc>
    <lastmod>2022-06-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/logging-in/two-step-verification/set-up</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/logging-in/two-step-verification/manage</loc>
    <lastmod>2026-03-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/logging-in/two-step-verification/log-into-myir-using-a-passkey</loc>
    <lastmod>2025-10-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/manage-account/executive-administrator-account-holders/executive-officers-act-behalf</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/manage-account/executive-administrator-account-holders/update-access</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/myir-help/manage-account/executive-administrator-account-holders/link-associated-accounts</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/mbovis/eligibility-income-spreading</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/mbovis/send-notice</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/jan-feb-2023-weather/all-weather</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/jan-feb-2023-weather/cyclone-gabrielle</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/jan-feb-2023-weather/flooding-north-island</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/natural-disasters-adverse-emergency/events-list/jan-feb-2023-weather/cyclone-hale</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/buying-intending-to-resell</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/history-of-buying-and-selling</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/dealers-developers-builders</loc>
    <lastmod>2025-06-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/associated-with-property</loc>
    <lastmod>2025-10-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/situations/common-situations</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/situations/inheriting-property</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/situations/selling-overseas-property</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/situations/relationship-property-agreement</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/situations/subdividing-and-developing</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/income-tax-gst-record-keeping/income-tax</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/income-tax-gst-record-keeping/gst</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/income-tax-gst-record-keeping/gst-and-leased-apartment-sales</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/income-tax-gst-record-keeping/records</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/income-tax-gst-record-keeping/information-to-provide</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/when-rlwt-is-deducted</loc>
    <lastmod>2025-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/deducting-rlwt-as-a-withholder</loc>
    <lastmod>2024-06-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/offshore-people-who-pay-rlwt</loc>
    <lastmod>2022-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/certificate-of-exemption-from-rlwt</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/claiming-back-rlwt</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/keeping-rlwt-records</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/tax-by-rental-property-type/renting-out-my-main-home</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/tax-by-rental-property-type/renting-out-a-room-in-my-main-home</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/tax-by-rental-property-type/renting-out-a-holiday-home</loc>
    <lastmod>2025-09-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/tax-by-rental-property-type/renting-out-a-cottage-caravan-or-sleep-out</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/tax-by-rental-property-type/renting-out-investment-property</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/tax-by-rental-property-type/renting-out-a-property-i-intend-to-sell-or-flip</loc>
    <lastmod>2024-11-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/tax-by-rental-property-type/renting-out-an-overseas-property</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/tax-by-rental-property-type/non-residents-renting-out-new-zealand-residential-property</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/gst-and-renting-out-residential-property/gst-and-your-short-stay-rental-income</loc>
    <lastmod>2025-11-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/gst-and-renting-out-residential-property/claiming-gst-on-your-allowable-rental-expenses</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/gst-and-renting-out-residential-property/gst-and-selling-or-changing-the-use-of-a-rental-property</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/pay-tax-on-your-rental-income</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rules-for-working-out-rental-income-and-expenses</loc>
    <lastmod>2024-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/who-pays-tax-on-rental-income</loc>
    <lastmod>2024-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rental-expense-deductions</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rental-expense-records</loc>
    <lastmod>2024-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-property-deductions/choosing-a-basis-to-work-out-residential-rental-property-deductions</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-property-deductions/using-excess-deductions-when-selling-property</loc>
    <lastmod>2022-08-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/eligibility/eligible-activities</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/eligibility/eligible-entities</loc>
    <lastmod>2022-05-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/eligibility/eligible-expenditure</loc>
    <lastmod>2022-05-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/record-keeping</loc>
    <lastmod>2022-05-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/general-approval</loc>
    <lastmod>2025-12-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/significant-performer</loc>
    <lastmod>2022-10-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/enrol</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/supplementary-return</loc>
    <lastmod>2023-07-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/claim-tax-credits</loc>
    <lastmod>2022-11-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/contractors-certifiers-approved-research-providers-and-rdti-credit-recipients/contractors</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/contractors-certifiers-approved-research-providers-and-rdti-credit-recipients/certifiers</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/contractors-certifiers-approved-research-providers-and-rdti-credit-recipients/list-of-rdti-credit-recipients</loc>
    <lastmod>2025-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/contractors-certifiers-approved-research-providers-and-rdti-credit-recipients/approved-research-providers</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit/eligibility/eligible-companies</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit/eligibility/eligible-activities</loc>
    <lastmod>2022-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit/eligibility/eligible-expenditure</loc>
    <lastmod>2022-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit/eligibility/rd-wage-intensity-criteria</loc>
    <lastmod>2022-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit/claiming/register</loc>
    <lastmod>2022-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit/claiming/apply</loc>
    <lastmod>2022-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit/claiming/record-keeping</loc>
    <lastmod>2022-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit/obligations-repayment/imputation-credits-ltc</loc>
    <lastmod>2022-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/loss-tax-credit/obligations-repayment/recovery-events</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-listed-services/ride-sharing-or-food-delivery/overview</loc>
    <lastmod>2025-04-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-listed-services/ride-sharing-or-food-delivery/income-and-expenses</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-listed-services/ride-sharing-or-food-delivery/gst-on-fares-and-expenses</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-listed-services/short-stay-accommodation/gst-rules-when-you-sell-your-property</loc>
    <lastmod>2025-03-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-non-listed-services/sharing-assets/income-and-expenses</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-non-listed-services/personal-services/income-and-expenses</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces/income-reporting-rules/information-reporting-overview</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces/income-reporting-rules/information-that--must-be-reported</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces/income-reporting-rules/how-to-report-information</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces/income-reporting-rules/due-diligence-requirements</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces/income-reporting-rules/information-for-sellers</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces/gst-on-listed-services/marketplace-rules-for-listed-services</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces/gst-on-listed-services/gst-obligations-for-marketplaces</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces/gst-on-listed-services/timing-of-gst-on-accommodation</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces/gst-on-listed-services/transitional-rule-accommodation</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/online-marketplaces/gst-on-listed-services/opt-out-rules-accommodation</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/tracking-my-student-loan-balance/difficulty-repaying-student-loan/send-a-student-loan-overseas-based-borrower-relief-application</loc>
    <lastmod>2025-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/repaying-my-student-loan-when-i-earn-salary-or-wages/how-to-make-extra-repayments-to-your-student-loan</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/repaying-my-student-loan-when-i-earn-salary-or-wages/student-loan-repayment-deduction-exemption</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/repaying-my-student-loan-when-i-earn-salary-or-wages/student-loan-special-deduction-rate</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/repaying-my-student-loan-when-i-earn-salary-or-wages/student-loan-overpayments</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/repaying-my-student-loan-when-i-earn-salary-or-wages/student-loan-underpayments</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/repaying-my-student-loan-when-i-am-self-employed-or-earn-other-income/work-out-if-you-have-a-student-loan-repayment-obligation</loc>
    <lastmod>2026-02-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/repaying-my-student-loan-when-i-am-self-employed-or-earn-other-income/interim-student-loan-repayments</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-going-overseas/can-i-keep-my-student-loan-interest-free-overseas</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-going-overseas/temporary-repayment-suspension-for-student-loans</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/unclaimedmoney/holding-unclaimed-money/sending-unclaimed-money-to-us/register-to-pay-unclaimed-money</loc>
    <lastmod>2023-07-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/unclaimedmoney/holding-unclaimed-money/sending-unclaimed-money-to-us/send-us-unclaimed-money</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/2026-child-support-payments---receiving-carers</loc>
    <lastmod>2026-01-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/april-2026-changes-remaining-webinars-now-available</loc>
    <lastmod>2026-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/april-2026-changes-gst-and-employer-webinars-now-available</loc>
    <lastmod>2026-03-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/best-start-tax-credit</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/changes-to-best-start-from-1-april-2026</loc>
    <lastmod>2026-01-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/changes-to-how-we-estimate-benefit-income</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/changes-to-the-kiwisaver-contribution-rate</loc>
    <lastmod>2026-01-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/closing-down-a-business---improvements-to-the-process</loc>
    <lastmod>2026-02-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/easter-working-for-families-and-paid-parental-leave-payments</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/employer-publication-update</loc>
    <lastmod>2026-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/fbt-prescribed-interest-rate-decrease</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/fringe-benefit-tax-fbt-changes-now-in-effect</loc>
    <lastmod>2026-03-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/income-tax---more-information-requests-reminder</loc>
    <lastmod>2026-02-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/incorporated-societies-upcoming-email-reminders-to-re-register</loc>
    <lastmod>2026-03-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/increase-to-ird-number-validation-upper-limit</loc>
    <lastmod>2026-02-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/in-work-tax-credit-increase-from-1-april</loc>
    <lastmod>2026-03-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/learners-can-now-apply-for-fees-free</loc>
    <lastmod>2026-01-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/live-debt-webinar-for-tax-agents</loc>
    <lastmod>2026-03-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/new-investment-boost-keypoint-on-ir10</loc>
    <lastmod>2026-03-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/new-reporting-rules-for-crypto-asset-service-providers</loc>
    <lastmod>2026-01-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/nil-income-tax-returns-non-active-entities</loc>
    <lastmod>2026-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/ongoing-compliance-and-debt-campaigns</loc>
    <lastmod>2026-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/overdue-employer-and-gst-debt-and-returns</loc>
    <lastmod>2026-01-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/overdue-tax-and-late-tax-returns-automated-voice-message</loc>
    <lastmod>2026-03-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/overdue-tax-and-late-tax-returns-automated-voice-messages-to-continue</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/planned-system-outage-in-march-2026</loc>
    <lastmod>2026-03-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/planning-for-system-outage</loc>
    <lastmod>2026-02-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/registering-new-business-tax-accounts</loc>
    <lastmod>2026-01-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/return-filing-for-2025-income-tax-returns</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/severe-weather-conditions-in-whanganui-and-south-wairarapa-districts-in-february</loc>
    <lastmod>2026-03-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/severe-weather-in-canterbury</loc>
    <lastmod>2026-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/severe-weather-in-waipa-otorohanga-rangitikei-manawatu-banks-peninsula</loc>
    <lastmod>2026-02-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/severe-weather-northland-bay-plenty-coromandel-hauraki</loc>
    <lastmod>2026-02-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/sharing-unpaid-tax-to-a-credit-agency</loc>
    <lastmod>2026-03-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/short-term-extra-security-step-for-myir-international-ip-addresses-only</loc>
    <lastmod>2026-03-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/system-upgrades-complete</loc>
    <lastmod>2026-03-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/tax-agents-extension-of-time-eot-agreement-ir9xa</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/tax-agents-survey-results-oct-dec-2025</loc>
    <lastmod>2026-03-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/tax-pooling-pilot-for-certain-income-tax-debt</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/taxation-bill-now-in-effect</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2026/waitangi-day---working-for-families-and-paid-parental-leave-payments</loc>
    <lastmod>2026-02-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/2025-consumers-price-index-adjustment-to-standard-cost-amounts-for-household-services</loc>
    <lastmod>2025-06-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/acc-earners-levies-set</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/account-managers-during-the-busy-period</loc>
    <lastmod>2025-06-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/april-2025-meeting-with-tobacco-industry-representatives</loc>
    <lastmod>2025-05-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/baycorp-pilot-clients-of-tax-agents</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/baycorp-pilot-programme</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/budget-2025-news-update</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/business-industry-classification-bic-updates-for-the-vape-and-e-cigarette-industry</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/change-to-notification-preferences-in-myir</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/changes-for-incorporated-societies</loc>
    <lastmod>2026-02-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/changes-to-familyboost</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/changes-to-sharing-information-about-unpaid-tax</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/changes-to-the-account-manager-service</loc>
    <lastmod>2025-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/changes-to-the-tax-agents-phone-line-coming-13-october</loc>
    <lastmod>2025-10-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/changing-our-third-party-card-payment-processor-to-worldline</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/claiming-investment-boost</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/claiming-investment-boost---update</loc>
    <lastmod>2025-07-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/client-list-report-and-filing-statistics</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/clients-with-invalid-addresses</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/clients-with-overdue-debt</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/confirming-inland-revenue-shutdown</loc>
    <lastmod>2025-11-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/correction-client-list-and-filing-statistics-update</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/correspondence-guidelines</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/deadline-for-first-year-fees-free-is-fast-approaching</loc>
    <lastmod>2025-11-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/decision-support-collections-tool-live-now</loc>
    <lastmod>2025-06-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/direct-debit-mandates</loc>
    <lastmod>2026-03-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/distributing-beneficiary-income-from-an-estate-or-trust-return---ir6</loc>
    <lastmod>2025-09-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/drought-conditions-across-parts-of-new-zealand</loc>
    <lastmod>2025-06-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/drought-conditions-in-taranaki-region</loc>
    <lastmod>2025-06-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/easier-process-for-ird-numbers</loc>
    <lastmod>2025-09-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/einvoicing-webinar</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/einvoicing-webinar-link-to-video-recording</loc>
    <lastmod>2025-03-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/employer-and-gst-debt-older-than-12-months</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/employers-guide-ir335---updated</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/e-notification-myir-title-changes</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/expanding-our-decision-support-collections-tool</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/fbt-prescribed-interest-rate-decrease</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/fbt-prescribed-investor-rate-decrease</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/fbt-prescribed-investor-rate-decreases</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/fbt-common-errors-campaign</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/final-year-fees-free-comes-to-inland-revenue</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/flooding---nelson-tasman-and-marlborough</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/flooding-in-nelson-tasman-and-marlborough</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/flooding-in-nelson-tasman-and-marlborough---penalties-and-interest</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/gst-on-listed-services-proposed-changes</loc>
    <lastmod>2025-03-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/gst-returns-filing-due-on-28-october</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/gst-registrations-for-non-active-companies</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/high-priced-bloodstock-yearlings-at-karaka-or-christchurch</loc>
    <lastmod>2025-11-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/holiday-message-and-thank-you</loc>
    <lastmod>2025-12-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/imputation-credit-error---fix-in-progress</loc>
    <lastmod>2025-12-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/income-for-familyboost</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/income-tax-more-information-requests-reminder</loc>
    <lastmod>2025-01-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/individual-income-tax-assessments---more-information-request-letters</loc>
    <lastmod>2025-06-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/individual-income-tax-ir3s-for-31-march-2025</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/inland-revenues-tax-toolbox-campaign-to-encourage-tradies</loc>
    <lastmod>2025-04-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/interest-and-resident-withholding-tax-rwt-disbursement---income-equalisation-equ-periods</loc>
    <lastmod>2025-09-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/ird-number-applications</loc>
    <lastmod>2025-12-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/kilometre-rates-for-the-2024-2025-income-year</loc>
    <lastmod>2025-06-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/kiwisaver-changes</loc>
    <lastmod>2026-03-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/manage-payments-and-returns-for-subscribed-clients</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/new-eservices-collection-panel-in-myir</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/new-gst-process-for-returned-imported-goods</loc>
    <lastmod>2025-10-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/new-provisional-tax-issues-for-returns-filed-since-17-march-2025</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/overdue-employer-and-gst-debt-and-returns</loc>
    <lastmod>2025-10-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/overdue-gst-and-employer-tax-debt-direct-marketing</loc>
    <lastmod>2025-10-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/overdue-ir3-returns</loc>
    <lastmod>2025-11-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/overdue-ir3-returns-automatic-voice-messages</loc>
    <lastmod>2025-11-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/paid-parental-leave-rate-change-correction</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/participating-advisor-initiative</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/payment-reminder-letters</loc>
    <lastmod>2025-10-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/planned-system-outage</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/planned-system-outage-in-march-2026</loc>
    <lastmod>2025-12-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/planning-for-system-outage</loc>
    <lastmod>2025-02-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/probate-threshold-increase</loc>
    <lastmod>2025-09-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/problem-gambling-levy-change</loc>
    <lastmod>2025-06-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/proposed-changes-to-familyboost</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/provisional-tax-issues---update-26-march</loc>
    <lastmod>2025-03-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/provisional-tax-issues-update-24-march</loc>
    <lastmod>2025-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/provisional-tax-issues</loc>
    <lastmod>2025-03-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/public-consultation-on-taxation-and-the-not-for-profit-sector</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/refreshing-our-payment-reminder-letters</loc>
    <lastmod>2025-10-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/reserve-scheme</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/reserve-schemes</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/return-filing-and-record-keeping---update-for-charities-and-not-for-profits</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/return-filing-for-2024-income-tax-returns</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/severe-weather-conditions</loc>
    <lastmod>2025-10-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/severe-weather-conditions-in-canterbury-clutha-and-southland</loc>
    <lastmod>2025-10-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/small-business-cashflow-loan-scheme</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/small-business-cashflow-sbc-loan-scheme</loc>
    <lastmod>2025-11-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/square-metre-rate-for-home-office-calculations-2025</loc>
    <lastmod>2025-06-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/student-loan-system-update-complete</loc>
    <lastmod>2025-12-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/system-update-complete-2025</loc>
    <lastmod>2025-10-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/system-upgrades-complete</loc>
    <lastmod>2025-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/tax-agent-annual-reviews-and-account-manager-service</loc>
    <lastmod>2025-09-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/tax-agent-survey-results-jan-mar-2025</loc>
    <lastmod>2025-06-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/tax-agents-really-know-how-to-account-for-everything</loc>
    <lastmod>2025-12-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/tax-agents-survey-results---2024-25-financial-year</loc>
    <lastmod>2025-09-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/tax-agents-survey-results-jul-sep-2024</loc>
    <lastmod>2025-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/tax-agents-survey-results-jul-sep-2025</loc>
    <lastmod>2025-12-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/tax-agent-extension-of-time-agreement</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/tax-agents-survey-update-oct-dec-2024</loc>
    <lastmod>2025-03-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/taxation-of-transfers-from-overseas-pension-schemes</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/taxation-bill-now-in-effect</loc>
    <lastmod>2025-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/total-income-not-liable-for-acc-earners-levy-field-not-pre-populating</loc>
    <lastmod>2025-07-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/two-step-verification-becoming-compulsory-for-myir</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/two-step-verification-compulsory-for-all-myir-users-by-5-october-2025</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/two-step-verification-is-compulsory-for-all-myir-users-and-text-message-is-now-available</loc>
    <lastmod>2025-10-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/two-step-verification-update</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/update-on-issue-fixing-debit-interest-charge-from-the-wrong-date-on-provisional-tax</loc>
    <lastmod>2025-06-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/update-on-new-provisional-tax-issues-for-returns-filed-since-17-march-2025</loc>
    <lastmod>2025-04-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/update-on-issue-provisional-tax-debit-interest</loc>
    <lastmod>2025-05-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/use-of-money-interest-uomi-rate-change</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/use-of-money-interest-uomi-rate-change-january-2026</loc>
    <lastmod>2025-12-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/voluntary-disclosures</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/we-are-increasing-our-focus-on-payday-filing</loc>
    <lastmod>2025-02-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/wind-event-in-western-bay-of-plenty</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2025/working-for-families-and-paid-parental-leave-payments-over-christmas-2025-and-new-year-2026</loc>
    <lastmod>2025-12-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/adding-or-removing-key-office-holders</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/closed-accounts-for-deceased-customers</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/companies-removed-from-the-companies-register</loc>
    <lastmod>2024-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/income-tax-extension-of-time</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/ir6-estate-or-trust-returns</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/myir---ceasing-web-logons-when-staff-leave</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/non-individual-ird-number-applications</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/non-individual-ird-number-registrations</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/nz-post-will-no-longer-verify-identification-for-ird-number-applications</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/prescribed-withholding-rate</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/ransomware-attacks</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/registering-for-and-filing-donation-tax-credit-claims</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/registration-for-digital-platform-information</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/reply-to-messages-function-in-myir</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/residential-rental-income-common-errors</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/social-media-custom-audience-lists</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/standout-yearlings-at-karaka-or-christchurch-2025</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/tailored-tax-codes</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/tax-agents---clients-with-overdue-debt</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/tax-agents-survey</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/updated-factsheets-for-gst-on-listed-services</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2024/use-of-money-interest-rate-change</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2023/direct-debit-mandates</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2023/filing-continuous-gst-credit-returns</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2023/use-of-money-remission</loc>
    <lastmod>2023-08-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2023/weve-successfully-upgraded-our-voice-system</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/2022-end-of-year-process-individual-income-tax-assessments</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/account-registration---bank-accounts</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/alerts-for-income-tax-returns</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/anti-money-laundering-exemption-for-tax-transfers</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/backdating-gst-registrations</loc>
    <lastmod>2022-10-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/change-to-penalty-and-use-of-money-interest-re-evaluations</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/changes-to-the-provisional-tax-safe-harbour-rules</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/changes-to-the-timings-of-disclosures</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/defaulting-property-developers</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/discussing-debt-options</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/donations-what-is-required-to-establish-and-maintain-a-public-fund</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/effective-dates</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/electronic-sales-suppression-tools</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/flooding-in-the-tasman-nelson-marlborough-and-far-north</loc>
    <lastmod>2025-06-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/foreign-investment-fund-australian-listed-share-exemption-tool</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/gst-filing-frequency</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/gst-registration-nil-filing-clients</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/how-to-update-your-clients-business-industry-classification-bic-codes</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/individual-income-tax-returns---ir3s-31-march-2022</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/manage-payments-and-returns</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/minimum-standards-for-financial-reporting-by-domestic-trusts</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/operational-statement-22-03</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/portfolio-investment-entities-income-not-being-declared</loc>
    <lastmod>2022-12-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/pre-population-in-31-03-2022-income-tax-returns---ir833</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/research-and-development-tax-incentive-updates</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/shareholder-employees-of-a-company-and-covid-19-receipts-or-payments</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/trust-disclosure-requirements</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/trust-disclosures-common-errors</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/updates/news-folder/2022/wage-subsidy-pre-populating-on-some-income-tax-returns-update</loc>
    <lastmod>2023-06-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/pages/campaigns/videotranscript/campaignvideotranscript</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/becoming-an-intermediary/apply-to-become-an-intermediary</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/extension-of-time-arrangements/apply-for-an-extension-of-time</loc>
    <lastmod>2024-05-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/extension-of-time-arrangements/extension-of-time-dashboard-in-myir</loc>
    <lastmod>2025-12-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/extension-of-time-arrangements/filing-for-extensions-of-time-arrangements</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/extension-of-time-arrangements/l-letters-d-status</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/getting-authority-to-act/mail-type-code-reference-list</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/manage-agency/reports-for-managing-your-agency</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/key-office-holder/make-a-declaration-of-a-key-office-holder</loc>
    <lastmod>2026-01-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/linking-client-accounts/link-to-a-client-account</loc>
    <lastmod>2022-01-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/linking-client-accounts/registering-a-client-ird-number</loc>
    <lastmod>2025-12-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/myir-help-guides/myir-access-for-bookkeepers</loc>
    <lastmod>2026-01-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/myir-help-guides/myir-access-for-other-representatives</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/myir-help-guides/myir-access-for-paye-intermediaries</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/myir-help-guides/myir-access-for-payroll-bureaus</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/myir-help-guides/myir-access-for-tax-agents</loc>
    <lastmod>2026-01-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/payment-service-providers/reporting-requirements-for-payment-service-providers</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/tax-pooling/how-tax-pooling-works</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/tax-pooling/timing-of-tax-pooling-transfers</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/tax-pooling/using-tax-pooling-funds</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/tax-pooling/tax-pooling-intermediaries</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/topics/intermediaries/tax-pooling/tax-pooling-intermediary-application</loc>
    <lastmod>2023-08-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/companies/non-active-companies/complete-a-non-active-company-declaration</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/companies/non-active-companies/file-a-non-active-company-reactivation-ir434-form</loc>
    <lastmod>2023-08-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/employees/payroll-giving-as-an-employee/set-up-payroll-giving-as-an-employee</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/maori-authorities/maori-authority-eligibility/elect-to-become-a-maori-authority</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/non-residents/non-resident-contractors/apply-for-an-exemption-as-a-non-resident-contractor</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/types-of-portfolio-investment-entities/multi-rate-portfolio-investment-entity</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/types-of-portfolio-investment-entities/listed-portfolio-investment-entity</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/types-of-portfolio-investment-entities/benefit-fund-portfolio-investment-entity</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/types-of-portfolio-investment-entities/life-fund-portfolio-investment-entity</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/types-of-portfolio-investment-entities/foreign-investment-portfolio-investment-entity</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/types-of-portfolio-investment-entities/other-portfolio-investment-entities</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/portfolio-investment-entities/cancelling-portfolio-investment-entity-registrations/cease-a-pie</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/client-list-reports/header-information</loc>
    <lastmod>2022-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/client-list-reports/client-information</loc>
    <lastmod>2022-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/client-list-reports/links</loc>
    <lastmod>2022-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/client-list-reports/client-compliance</loc>
    <lastmod>2022-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/client-list-reports/income-tax-information</loc>
    <lastmod>2022-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/client-list-reports/account-registrations</loc>
    <lastmod>2022-07-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/managing-financial-transfers/requesting-transfers</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/managing-financial-transfers/effective-dates-for-transfers</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/tax-agent-status/key-office-holder</loc>
    <lastmod>2024-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/account-management-service/account-management-service-tasks</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/trusts-and-estates/additional-reporting-requirements-for-nz-domestic-trusts/trust-disclosures-common-errors</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/trusts-and-estates/file-a-trust-or-estate-income-tax-return---ir6/file-estate-or-trust-beneficiary-details---ir6b</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/before-you-start/ird-number</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/before-you-start/get-confirmed</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/before-you-start/rules-wording</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/setting-up/tax-exemptions-and-deductions-for-nfps</loc>
    <lastmod>2025-06-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/setting-up/donee-organisations</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/charities</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/education-centres</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/sports-clubs-and-societies</loc>
    <lastmod>2024-06-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/community-housing-providers</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/filing</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/income-tax</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/gst</loc>
    <lastmod>2022-11-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/volunteers-student-loans</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/helping-donors-claim-refund</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/requirements-for-creating-donation-receipts</loc>
    <lastmod>2025-12-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/protect-overseas-funds</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/changing/authorised-person</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/changing/rules-constitution</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/changing/maintain</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/changing/reregister-your-incorporated-society-to-keep-your-ird-number</loc>
    <lastmod>2025-07-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/closing-down/permanently</loc>
    <lastmod>2026-03-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/closing-down/deregistered-still-running</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/organisation-structure/significant-enterprises/high-wealth-individuals-research-project</loc>
    <lastmod>2023-06-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/organisation-structure/tco/public-rulings</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/organisation-structure/tco/taxpayer-rulings</loc>
    <lastmod>2022-07-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/getting-going/programme-management-office</loc>
    <lastmod>2022-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/getting-going/commercial</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/getting-going/policy-and-legislation</loc>
    <lastmod>2022-07-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/getting-going/enterprise-architecture</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/getting-going/change-management---foundation</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/getting-going/communications</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/getting-going/programme-management-office-templates-and-resources</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/delivery-learning-and-improving/scope-and-detailed-design</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/delivery-learning-and-improving/co-existence</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/delivery-learning-and-improving/testing</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/delivery-learning-and-improving/data-cleansing-and-enrichment</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/delivery-learning-and-improving/change-management---delivery</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/delivery-learning-and-improving/communications-and-stakeholder-management</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/delivery-learning-and-improving/business-people-and-customer-readiness</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/delivery-learning-and-improving/deployment-and-cutover</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/delivery-learning-and-improving/early-life-support</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/delivery-learning-and-improving/digital</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/delivery-learning-and-improving/intelligence-led</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/support-and-transitioning/transition-and-business-integration</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/support-and-transitioning/technology-landscape-optimisation</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/business-transformation/delivering-our-transformation/support-and-transitioning/decommissioning-and-archiving</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/changes-coming-in-april-2026/changes-coming-for-employers</loc>
    <lastmod>2026-03-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/changes-coming-in-april-2026/changes-coming-for-gst</loc>
    <lastmod>2026-03-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/changes-coming-in-april-2026/changes-coming-for-income-tax</loc>
    <lastmod>2026-03-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/changes-coming-in-april-2026/changes-coming-for-international</loc>
    <lastmod>2026-03-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/changes-coming-in-april-2026/changes-coming-best-of-the-rest</loc>
    <lastmod>2026-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/disputes--processes/commissioner-initiated-disputes</loc>
    <lastmod>2022-08-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/disputes--processes/taxpayer-initiated-disputes</loc>
    <lastmod>2022-08-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/employers-workshop/part-1-who-is-an-employer</loc>
    <lastmod>2025-10-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/employers-workshop/new-employees-returns</loc>
    <lastmod>2025-10-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/employers-workshop/part-3-further-obligations</loc>
    <lastmod>2025-03-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/gst-workshop/registering</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/gst-workshop/supplies</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/gst-workshop/record-keeping</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/gst-workshop/adjustments</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/gst-workshop/filing-ceasing-gst</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/introduction-to-business/business-structures-record-keeping</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/introduction-to-business/expenses-depreciation</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/introduction-to-business/income-prov-tax</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/other/einvoicing-webinar</loc>
    <lastmod>2025-03-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/webinars/other/kauhau-marae</loc>
    <lastmod>2022-06-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/business-basics/sole-trader-structure</loc>
    <lastmod>2025-10-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/business-basics/company-structure</loc>
    <lastmod>2025-06-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/business-basics/partnership-structure</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/business-basics/income-and-provisional-tax</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/business-basics/depreciation</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/business-basics/record-keeping</loc>
    <lastmod>2022-11-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/business-basics/sole-trader-expenses-and-records</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/business-basics/registering-for-gst</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/employer-obligations-overview/employer-obligations-overview-maori</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/employer-obligations-overview/employer-obligations-overview-samoan</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/employer-obligations-overview/employer-obligations-overview-chinese</loc>
    <lastmod>2023-07-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/employer-obligations-overview/employer-obligations-overview-hindi</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/employer-obligations-overview/employer-obligations-overview-tongan</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/videos/campaigns/employer-obligations-overview/employer-obligations-overview-korean</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024</loc>
    <lastmod>2025-02-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/strategic-direction/our-strategy</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/maaori-representation-at-te-tari-taake-inland-revenue/introduction-by-peter-mersi---our-commissioner</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/maaori-representation-at-te-tari-taake-inland-revenue/developing-the-maori-representation-roadmap</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/maaori-representation-at-te-tari-taake-inland-revenue/understanding-lived-experiences</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/maaori-representation-at-te-tari-taake-inland-revenue/public-sector-priority</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/maaori-representation-at-te-tari-taake-inland-revenue/data-and-insights</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/maaori-representation-at-te-tari-taake-inland-revenue/measuring-progress-maaori-pay-gaps</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/maaori-representation-at-te-tari-taake-inland-revenue/measuring-change-inclusion-and-people-experience</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/maaori-representation-at-te-tari-taake-inland-revenue/representation-within-roles</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/maaori-representation-at-te-tari-taake-inland-revenue/representation-changes-2022-to-2024</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/maaori-representation-at-te-tari-taake-inland-revenue/our-roadmap-for-creating-change</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/agents-answers/agents-answers-2021</loc>
    <lastmod>2023-07-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/agents-answers/2020</loc>
    <lastmod>2020-12-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/agents-answers/agents-answers-2022</loc>
    <lastmod>2022-08-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/business-tax-update/business-tax-updates-2020</loc>
    <lastmod>2023-07-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/transformation-news/transformation-news-2021</loc>
    <lastmod>2022-06-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/transformation-news/2020</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/research-evaluation/maaori-customers/maaori-customer-landscape-interim</loc>
    <lastmod>2025-01-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/research-evaluation/maaori-customers/maaori-customer-landscape-final</loc>
    <lastmod>2025-01-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/research-evaluation/maaori-customers/tuitui-te-hono-maaori-outcomes</loc>
    <lastmod>2025-02-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/research-evaluation/maaori-customers/haehae-whakarei-maaori-outcomes-framework</loc>
    <lastmod>2025-02-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/apprenticeship-boost-programme</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/child-support-administration</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/child-support-liability-information-where-consent-is-obtained</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/child-support-payment-exchange</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/commencement-cessation-student-allowance-match</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/contacting-liable-parents-in-relation-to-child-support-pass-on-changes</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/covid-19-subsidies-mou</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/ird-number-validation</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/msd-requests-to-update-customer-contact-information</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/proactive-information-sharing</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/refugee-ird-numbers</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/sbc</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/student-loan-programme</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/updating-customer-information</loc>
    <lastmod>2025-11-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/wff-double-payment-and-community-services-card-match</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/information-sharing/mous/ministry-of-social-development/working-for-families-tax-credits-administration</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/joining/enrolment-methods</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/joining/kiwisaver-opt-out-rates</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/joining/member-demographics</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/schemes/entry-method</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/schemes/transfer</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/schemes/kiwisaver-scheme-provider-membership-size-statistics</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/contributions/savings-suspensions</loc>
    <lastmod>2026-03-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/contributions/scheme-providers-payments</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/withdrawals/amount</loc>
    <lastmod>2026-03-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/withdrawals/number</loc>
    <lastmod>2026-03-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/withdrawals/kiwisaver-fund-withdrawals-by-region</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/dtc/donation-tax-credit-statistics-datasets</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/dtc/average-donation-tax-credit-claimed-per-person</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/dtc/number-of-people-who-claimed-donation-tax-credits</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/dtc/total-donation-tax-credits-claimed-by-type-of-recipient-organisation</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/income-distribution/tax-on-taxable-income-datasets</loc>
    <lastmod>2026-03-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/income-distribution/individuals-taxable-income-distribution</loc>
    <lastmod>2025-10-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/income-distribution/individuals-total-taxable-income</loc>
    <lastmod>2025-10-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/net-inland-revenue-gst-statistics/net-inland-revenue-gst-statistics-datasets</loc>
    <lastmod>2025-10-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/net-inland-revenue-gst-statistics/net-inland-revenue-gst-by-turnover-band</loc>
    <lastmod>2025-10-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/net-inland-revenue-gst-statistics/number-of-gst-filers-by-turnover-band</loc>
    <lastmod>2025-10-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/revenue-collected/revenue-collected-datasets</loc>
    <lastmod>2025-11-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/revenue-collected/inland-revenue-administered-tax-revenue-and-net-customs-gst</loc>
    <lastmod>2025-11-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/revenue-collected/change-in-the-relative-composition-of-tax-components</loc>
    <lastmod>2025-11-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/trusts-and-estates-statistics/income-of-trusts-and-estates-statistics-datasets</loc>
    <lastmod>2025-10-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/trusts-and-estates-statistics/number-of-trusts-and-estates</loc>
    <lastmod>2025-10-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/trusts-and-estates-statistics/trusts-ir6</loc>
    <lastmod>2025-10-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/trusts-and-estates-statistics/trust-disclosure-information-from-the-2022-tax-year</loc>
    <lastmod>2025-10-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/wage-salary-distributions/wage-and-salary-statistics-datasets</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/wage-salary-distributions/number-of-wage-and-salary-earners</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/wage-salary-distributions/number-of-wage-and-salary-earners-by-income-band</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/revenue-refunds/wage-salary-distributions/total-wage-and-salary-income-received-by-income-band</loc>
    <lastmod>2025-10-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/social-policy/working-for-families-statistics/working-for-families-statistics-datasets</loc>
    <lastmod>2025-11-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/social-policy/working-for-families-statistics/working-for-families-statistics-technical-information</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/social-policy/working-for-families-statistics/number-of-families-claiming-and-entitled-to-working-for-families</loc>
    <lastmod>2025-10-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/social-policy/working-for-families-statistics/total-entitlements-paid-for-working-for-families-tax-credits</loc>
    <lastmod>2025-10-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/temporary-loss-carry-back-scheme/claiming-the-loss-carry-back/claim-a-loss-carry-back-in-2020-from-2021-year</loc>
    <lastmod>2021-12-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/temporary-loss-carry-back-scheme/claiming-the-loss-carry-back/claim-a-loss-carry-back-in-2019-in-the-2020-year</loc>
    <lastmod>2021-12-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/sbcs/eligibility/commonly-owned-groups</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/sbcs/eligibility/pre-revenue-businesses-and-organisations</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/employing-staff/leave-subsidies/stap-and-taxes</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/employing-staff/leave-subsidies/wage-subsidy---issues-for-employers</loc>
    <lastmod>2022-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/covid-19/business-and-organisations/employing-staff/leave-subsidies/wage-subsidy-issues-for-self-employed</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/accounting-income-method/aim-eligibility-and-software-requirements</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/accounting-income-method/approval-and-revocation-of-aim-providers</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/investment-income-reporting/investment-income-reporting-gateway-services</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/investment-income-reporting/investment-income-reporting-file-upload-services</loc>
    <lastmod>2026-02-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/payday-filing/payroll-calculations-and-business-rules</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/payday-filing/payday-filing-through-gateway-services</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/returns-and-information/payday-filing/payday-filing-through-file-upload-services</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/customer-services-suite/how-customer-services-work</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/customer-services-suite/customer-api</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/customer-services-suite/account-api</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/customer-services-suite/bic-api</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/customer-services-suite/period-api</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/customer-services-suite/name-api</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/customer-services-suite/address-api</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/customer-services-suite/bankaccount-api</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/digital-service-providers/services-catalogue/customer-and-account/income/income-types</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/accommodation-allowances/accommodation-for-employees-working-overseas</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/accommodation-allowances/accommodation-provided-by-religious-bodies</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/accommodation-allowances/accommodation-related-to-canterbury-earthquake-recovery</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/accommodation-allowances/employer-provided-accommodation-for-out-of-town-secondments</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/accommodation-allowances/accommodation-allowances-where-an-overnight-stay-is-required-for-work</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/accommodation-allowances/providing-accommodation-in-exchange-for-work</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/accommodation-allowances/exemption-for-multiple-workplaces</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/accommodation-allowances/gst-for-providing-accommodation</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/paying-tax-on-non-exempt-benefit-allowances/calculate-travel-allowances</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/paying-tax-on-non-exempt-benefit-allowances/taxable-value-of-accommodation</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/paying-tax-on-non-exempt-benefit-allowances/market-value-of-rental-accommodation</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/allowances/paying-tax-on-non-exempt-benefit-allowances/calculate-accommodation-value-for-religious-ministers</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/employee-share-schemes/ess-rules/transitional-rules</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/employee-share-schemes/ess-rules/tax-on-employee-deferred-shares</loc>
    <lastmod>2026-03-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/motor-vehicles</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/low-interest-loans</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/subsidised-transport</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/employer-contributions</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/unclassified-benefits-and-gift-cards</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/registering-and-choosing-filing-frequency/register</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/registering-and-choosing-filing-frequency/filing-frequency</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/registering-and-choosing-filing-frequency/change-your-filing-frequency</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/calculating/how-fbt-is-calculated</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/calculating/tools-and-help-using-them</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/filing-returns/work-out-taxable-value-and-file-return</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/filing-returns/record-keeping</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/cancelling/when-you-can-and-cannot-cancel</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/cancelling/cancel-your-registration</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/lump-sum-payments/calculate-paye-for-a-lump-sum-payment-end-of-employment</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/payday-filing/non-standard-filing-of-employment-information/holiday-pay-paid-in-advance/calculate-paye-on-holiday-pay-using-the-alternative-approach</loc>
    <lastmod>2022-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/who-needs-to-charge-gst/merchants</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/who-needs-to-charge-gst/online-marketplaces</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/who-needs-to-charge-gst/redeliverers</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/registering-for-gst-on-low-value-imported-goods/register-for-gst-on-low-value-imported-goods</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/income-tax-assessments/understanding-your-letter</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/income-tax-assessments/change-my-income-tax-assessment-details</loc>
    <lastmod>2023-03-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/income-tax-assessments/automatic-write-offs</loc>
    <lastmod>2025-10-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/income-tax-assessments/refunds-and-tax-bills</loc>
    <lastmod>2025-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/income-tax-assessments/income-tax-assessment---more-information-required</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/individual-income-tax-return---ir3/complete-my-individual-income-tax-return---ir3</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/individual-income-tax-return---ir3/fix-mistakes-in-my-individual-income-tax-return---ir3</loc>
    <lastmod>2023-07-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/hobbies-and-businesses/is-your-hobby-a-business</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/hobbies-and-businesses/when-your-hobby-becomes-a-business</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/backdated-lump-sum-payments-from-acc-msd-va/backdated-acc-lump-sum-payments</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/backdated-lump-sum-payments-from-acc-msd-va/backdated-msd-lump-sum-payments</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/backdated-lump-sum-payments-from-acc-msd-va/backdated-veterans-affairs-lump-sum-payments</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/overseas-income/reporting-your-overseas-income</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/foreign-superannuation/foreign-super-transfers-and-the-scheme-pays-option</loc>
    <lastmod>2026-03-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/foreign-superannuation/foreign-super-and-the-formula-method</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/foreign-superannuation/foreign-super-withdrawals-before-1-april-2014</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/foreign-superannuation/calculate-my-foreign-super-with-the-schedule-method</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/individualised-funding/individualised-funding-for-clients</loc>
    <lastmod>2025-02-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/individualised-funding/individualised-funding-for-hosts-and-providers</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/portfolio-investment-entity-income-for-individuals/nz-residents</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/portfolio-investment-entity-income-for-individuals/keeping-records</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/portfolio-investment-entity-income-for-individuals/end-of-year-pie-calculation</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/portfolio-investment-entity-income-for-individuals/non-residents</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/portfolio-investment-entity-income-for-individuals/prescribed-investor-rates</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/donation-tax-credits/submit-a-donation-receipt</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/donation-tax-credits/about-donation-tax-credits</loc>
    <lastmod>2025-12-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/donation-tax-credits/check-your-donation-receipt-is-correct</loc>
    <lastmod>2025-12-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/donation-tax-credits/approved-donee-organisations</loc>
    <lastmod>2025-10-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/donation-tax-credits/sharing-and-transferring-your-donation-tax-credit</loc>
    <lastmod>2025-12-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/donation-tax-credits/donating-to-schools</loc>
    <lastmod>2025-12-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/donation-tax-credits/finish-a-draft-donation-receipt</loc>
    <lastmod>2025-10-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/donation-tax-credits/returned-donations</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/independent-earner-tax-credit-ietc/getting-the-independent-earner-tax-credit-if-you-earn-salary-or-wages</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/independent-earner-tax-credit-ietc/getting-the-independent-earner-tax-credit-if-you-get-income-from-other-sources</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/individual-tax-credits/independent-earner-tax-credit-ietc/getting-the-independent-earner-tax-credit-if-you-move-from-a-benefit-to-a-job</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/salary-exchanged-for-private-use-of-a-work-vehicle</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/vouchers-and-other-short-term-charge-facilities</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/major-shareholder-in-a-close-company</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/non-locked-in-pie-income</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/certain-pensions-and-annuities</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/distributions-from-retirement-saving-schemes</loc>
    <lastmod>2025-07-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/distributions-from-superannuation-schemes</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/tax-exempt-overseas-pensions</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/tax-exempt-salary-or-wages</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/other-income</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/childrens-passive-income</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/non-resident-spouse-or-partners-income</loc>
    <lastmod>2026-01-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/non-beneficiary-distributions-from-a-trust</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/non-resident-borrowers-overseas-income</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/losses</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/settlors-attributable-trustee-income</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/attributable-fringe-benefits</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/income-equalisation-scheme-deposits</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/income-equalisation-scheme-refunds</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/retirement-savings-scheme-contributions</loc>
    <lastmod>2025-07-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/income-from-a-retirement-savings-or-superannuation-scheme-pie</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/depreciation-recovered-on-sale-of-a-building</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/interest-and-dividends/financial-arrangements-rules</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/foreign-investment-funds-fifs/foreign-investment-funds-deemed-rates</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/foreign-investment-funds-fifs/foreign-investment-fund-rules-exemptions</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/foreign-investment-funds-fifs/calculate-my-foreign-investment-fund-income</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/foreign-investment-funds-fifs/file-a-foreign-dividend-payment-account-return-ir4d</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/foreign-investment-funds-fifs/file-a-foreign-investment-fund-disclosure</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/foreign-investment-funds-fifs/file-a-portfolio-investment-entity-fif-disclosure</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/income-from-portfolio-investment-entities-pies/company-portfolio-investment-entity-income</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/income-from-portfolio-investment-entities-pies/portfolio-investment-entities-for-partnerships</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/income-from-portfolio-investment-entities-pies/portfolio-investment-entities-and-trustees</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/trading-stock/valuing-trading-stock</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/trading-stock/disposing-of-trading-stock</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/donations-and-koha-for-businesses/getting-donations-or-koha-as-a-business</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/donations-and-koha-for-businesses/giving-koha-and-donations-as-a-business</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/depreciation/claiming-depreciation</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/depreciation/managing-depreciation</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/depreciation/capital-contributions</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/mixed-use-assets/claiming-deductions-for-mixed-use-assets</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/mixed-use-assets/work-out-expenses-for-your-mixed-use-asset</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/new-assets---investment-boost/investment-boost-benefits</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/new-assets---investment-boost/what--you-can-claim-with-investment-boost</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/new-assets---investment-boost/investment-boost-examples</loc>
    <lastmod>2025-12-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/claiming-vehicle-expenses/kilometre-rates-2024-2025</loc>
    <lastmod>2025-06-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/claiming-vehicle-expenses/kilometre-rates-2023-2024</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/claiming-vehicle-expenses/kilometre-rates-2022-2023</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/claiming-vehicle-expenses/kilometre-rates-2021-2022</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/claiming-vehicle-expenses/kilometre-rates-2020-2021</loc>
    <lastmod>2021-06-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/claiming-vehicle-expenses/use-a-logbook</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-equalisation-scheme/who-is-eligible/register-for-income-equalisation-in-myir</loc>
    <lastmod>2025-03-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-equalisation-scheme/deposits/make-a-deposit</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-equalisation-scheme/refunds/request-a-refund</loc>
    <lastmod>2025-03-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/look-through-companies/eligibility-to-be-a-look-through-company</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/look-through-companies/becoming-a-look-through-company</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/look-through-companies/acc-levies-for-a-look-through-company</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/look-through-companies/selling-look-through-company-shares</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/look-through-companies/file-a-look-through-company-income-loss-distribution-ir7l</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/look-through-companies/when-you-stop-being-a-look-through-company</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/qualifying-companies/being-a-qualifying-company</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/qualifying-companies/when-you-stop-being-a-qualifying-company</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/controlled-foreign-companies/file-a-controlled-foreign-company-disclosure</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/how-imputation-credits-work</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/imputation-grouping</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/imputation-between-australia-and-new-zealand</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/contact-us-about-imputation</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/losses-for-companies/carrying-company-losses-forward</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/losses-for-companies/transferring-losses-to-another-company</loc>
    <lastmod>2023-04-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/consolidation-for-companies/requirements-when-companies-consolidate</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/consolidation-for-companies/consolidate-my-company</loc>
    <lastmod>2025-10-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/file-a-companies-income-tax-return-ir4/file-a-group-investment-fund-return-ir44e</loc>
    <lastmod>2022-07-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-maori-authorities/maori-authority-filing-and-reporting/file-a-maori-authority-income-tax-return---ir8</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-maori-authorities/maori-authority-filing-and-reporting/file-a-maori-authority-credit-account-return---ir8j</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-maori-authorities/maori-authority-credit-accounts-maca/maori-authority-credits</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/provisional-tax-options/standard-option/work-out-provisional-tax-using-the-standard-option</loc>
    <lastmod>2023-07-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/provisional-tax-options/estimation-option/work-out-provisional-tax-using-the-estimation-option</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/provisional-tax-options/accounting-income-method-aim/find-an-aim-provider</loc>
    <lastmod>2024-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/provisional-tax-options/accounting-income-method-aim/how-aim-compares-to-the-other-provisional-tax-options</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/provisional-tax-options/accounting-income-method-aim/work-out-provisional-tax-using-aim</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/provisional-tax/provisional-tax-options/ratio-option/work-out-provisional-tax-using-the-ratio-option</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/getting-schedular-payments/work-out-and-declare-my-tax-rate-for-schedular-payments</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/getting-schedular-payments/apply-for-a-tailored-tax-rate-for-schedular-payments</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/getting-schedular-payments/certificates-of-exemption-for-schedular-payments</loc>
    <lastmod>2022-04-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/making-schedular-payments/deductions-from-payments-to-contractors</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/making-schedular-payments/taxing-prize-money</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/making-schedular-payments/tax-schedular-payments-and-file-employment-information</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/schedular-payment-special-cases/choosing-to-get-voluntary-schedular-payments</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/schedular-payment-special-cases/schedular-payments-with-a-prescribed-withholding-rate</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/schedular-payment-special-cases/transferring-tax-credits-to-shareholder-employees</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/registering-as-a-payer-of-resident-withholding-tax</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/using-the-right-rwt-tax-rate/getting-an-exemption-from-paying-rwt</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/using-the-right-rwt-tax-rate/view-investment-income-in-myir</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/using-the-right-rwt-tax-rate/change-investment-income-allocation-joint-accounts</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/non-resident-withholding-tax-nrwt/deduct-nrwt-at-the-right-rate/deduct-and-pay-nrwt-when-you-report-monthly</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/non-resident-withholding-tax-nrwt/deduct-nrwt-at-the-right-rate/nrwt-rates-for-dta-countries</loc>
    <lastmod>2026-02-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/non-resident-withholding-tax-nrwt/deduct-nrwt-at-the-right-rate/nrwt-country-codes</loc>
    <lastmod>2023-04-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/non-resident-withholding-tax-nrwt/nrwt-and-exemptions/apply-for-a-non-resident-withholding-tax-exemption</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/advance-pricing-agreements</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/branches</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/business-restructuring</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/comparability-analysis</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/contract-research-services</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/controlled-foreign-companies</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/cost-contribution-arrangements</loc>
    <lastmod>2023-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/country-by-country-reporting</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/customs-new-zealand</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/documentation</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/exporters</loc>
    <lastmod>2025-02-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/financing-costs</loc>
    <lastmod>2025-11-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/intangibles</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/losses</loc>
    <lastmod>2023-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/market-support-payments</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/mutual-agreement-procedures</loc>
    <lastmod>2022-07-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/permanent-establishment-anti-avoidance-rule</loc>
    <lastmod>2025-04-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/service-charges</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/share-based-costs</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/business/transfer-pricing/practice-issues/thin-capitalisation-rules</loc>
    <lastmod>2026-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/international-tax/exchange-of-information/crs/aeoi-and-crs/jurisdictions-committed-to-the-crs</loc>
    <lastmod>2026-03-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/making-changes-to-my-kiwisaver/taking-a-savings--break/apply-for-a-savings-suspension</loc>
    <lastmod>2022-10-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/making-changes-to-my-kiwisaver/changing-my-kiwisaver-contribution-rate/temporary-rate-reduction</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/making-changes-to-my-kiwisaver/changing-my-kiwisaver-contribution-rate/change-my-kiwisaver-contribution-rate</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/getting-my-kiwisaver-funds-early/getting-my-kiwisaver-funds-for-significant-financial-hardship/apply-for-my-first-2-months-contributions-to-kiwisaver</loc>
    <lastmod>2022-03-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals/getting-my-kiwisaver-funds-early/getting-my-kiwisaver-for-serious-illness/get-my-kiwisaver-for-serious-illness</loc>
    <lastmod>2022-09-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/starting-employees-in-kiwisaver/employees-who-choose-to-opt-into-kiwisaver/kiwisaver-for-employees-who-change-jobs</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/starting-employees-in-kiwisaver/employees-who-choose-to-opt-into-kiwisaver/opt-an-employee-into-kiwisaver</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/kiwisaver/kiwisaver-employers/starting-employees-in-kiwisaver/employees-who-choose-to-opt-into-kiwisaver/opting-in-and-enrolling-temporary-and-casual-employees</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/direct-debit-payments-in-myir/set-up-a-direct-debit-agreement</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/direct-debit-payments-in-myir/make-a-one-off-direct-debit-payment</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/direct-debit-payments-in-myir/make-ongoing-direct-debit-payments</loc>
    <lastmod>2025-10-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/direct-debit-payments-in-myir/cancel-an-ongoing-direct-debit</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/direct-debit-payments-in-myir/cancel-an-ongoing-direct-debit-for-child-support</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/other-payment-options/westpac-payment-slips-and-barcodes</loc>
    <lastmod>2025-09-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/other-payment-options/pay-by-phone</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/other-payment-options/pay-using-a-debit-or-credit-card</loc>
    <lastmod>2025-09-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/other-payment-options/paying-from-overseas</loc>
    <lastmod>2025-09-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/make-a-payment/ways-of-paying/other-payment-options/automatic-payments</loc>
    <lastmod>2025-10-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/record-keeping/financial-reporting-for-companies/standards-for-minimum-financial-reporting/complete-a-financial-statements-summary-ir10</loc>
    <lastmod>2026-03-16</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/managing-my-tax/penalties-and-interest/penalties-and-debt/waiving-payment-penalties/apply-to-have-a-penalty-waived</loc>
    <lastmod>2022-06-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/start-and-end-dates</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/exclusions-to-the-brightline-test</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/ownership-transfers-and-rollover-relief</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/property-sold-before-1-july-2024</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/completing-your-income-tax-return-and-ir833</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/complete_a_bright-line_residential_property_sale_information_form</loc>
    <lastmod>2025-09-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/deducting-rlwt-as-a-withholder/working-out-rlwt-on-property-sale</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/deducting-rlwt-as-a-withholder/original-purchase-prices-and-rlwt</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/deducting-rlwt-as-a-withholder/deduct-and-pay-rlwt</loc>
    <lastmod>2022-11-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/certificate-of-exemption-from-rlwt/apply-for-a-rlwt-certificate-of-exemption</loc>
    <lastmod>2025-03-30</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/residential-land-withholding-tax/claiming-back-rlwt/apply-for-a-rlwt-refund</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rules-for-working-out-rental-income-and-expenses/actual-cost-method</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rules-for-working-out-rental-income-and-expenses/short-stay-standard-cost-for-renting-out-your-home-or-its-rooms</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rules-for-working-out-rental-income-and-expenses/standard-cost-method-for-boarders-and-home-stay-students</loc>
    <lastmod>2025-06-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rules-for-working-out-rental-income-and-expenses/work-out-if-boarder-income-is-taxable-calculator</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/who-pays-tax-on-rental-income/joint-property-ownership-and-tax-on-rental-income</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rental-expense-deductions/property-interest-rules</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-property-deductions/choosing-a-basis-to-work-out-residential-rental-property-deductions/residential-property-deductions-on-an-individual-property-basis</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-property-deductions/choosing-a-basis-to-work-out-residential-rental-property-deductions/residential-property-deductions-on-a-portfolio-basis</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-property-deductions/using-excess-deductions-when-selling-property/using-excess-deductions-when-selling-individual-property</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-property-deductions/using-excess-deductions-when-selling-property/using-excess-deductions-when-selling-portfolio-property</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-property-deductions/using-excess-deductions-when-selling-property/transferred-residential-rental-property-excess-deductions</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/eligibility/eligible-expenditure/ineligible-expenditure</loc>
    <lastmod>2022-05-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/general-approval/application-guidance</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/general-approval/apply</loc>
    <lastmod>2022-07-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/significant-performer/criteria-and-methodology</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/significant-performer/guidance-criteria-and-methodologies</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/significant-performer/criteria-and-methodologies-application</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/significant-performer/r-and-d-certificates</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/contractors-certifiers-approved-research-providers-and-rdti-credit-recipients/certifiers/guidance-for-research-and-development-certifiers</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/contractors-certifiers-approved-research-providers-and-rdti-credit-recipients/certifiers/agreed-upon-procedures</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/contractors-certifiers-approved-research-providers-and-rdti-credit-recipients/certifiers/becoming-an-approved-research-and-development-certifier</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/contractors-certifiers-approved-research-providers-and-rdti-credit-recipients/certifiers/approved-certifiers-list</loc>
    <lastmod>2025-01-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/contractors-certifiers-approved-research-providers-and-rdti-credit-recipients/certifiers/issue-a-certificate-to-a-significant-performer</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/contractors-certifiers-approved-research-providers-and-rdti-credit-recipients/approved-research-providers/list</loc>
    <lastmod>2026-03-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-listed-services/ride-sharing-or-food-delivery/gst-on-fares-and-expenses/buying-a-new-vehicle</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/sharing-economy/sellers-of-listed-services/ride-sharing-or-food-delivery/gst-on-fares-and-expenses/selling-a-vehicle</loc>
    <lastmod>2025-03-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/living-in-new-zealand-with-a-student-loan/repaying-my-student-loan-when-i-am-self-employed-or-earn-other-income/interim-student-loan-repayments/estimate-my-interim-repayment</loc>
    <lastmod>2025-05-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-going-overseas/can-i-keep-my-student-loan-interest-free-overseas/studying-overseas-when-i-have-a-student-loan</loc>
    <lastmod>2026-03-11</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-going-overseas/can-i-keep-my-student-loan-interest-free-overseas/working-overseas-when-i-have-a-student-loan</loc>
    <lastmod>2022-08-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-going-overseas/can-i-keep-my-student-loan-interest-free-overseas/volunteering-overseas-when-i-have-a-student-loan</loc>
    <lastmod>2022-12-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-going-overseas/can-i-keep-my-student-loan-interest-free-overseas/accompanying-my-partner-overseas-when-i-have-a-student-loan</loc>
    <lastmod>2022-08-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-going-overseas/can-i-keep-my-student-loan-interest-free-overseas/interning-or-studying-overseas-with-a-government-funded-scholarship-when-i-have-a-student-loan</loc>
    <lastmod>2022-08-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-going-overseas/can-i-keep-my-student-loan-interest-free-overseas/serious-illness</loc>
    <lastmod>2026-02-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-going-overseas/can-i-keep-my-student-loan-interest-free-overseas/unexpected-delay-returning-to-new-zealand-when-i-have-a-student-loan</loc>
    <lastmod>2022-08-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-going-overseas/can-i-keep-my-student-loan-interest-free-overseas/unplanned-absence-from-new-zealand-when-i-have-a-student-loan</loc>
    <lastmod>2022-08-08</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/student-loans/going-overseas-or-returning-to-new-zealand/i-am-going-overseas/can-i-keep-my-student-loan-interest-free-overseas/apply-to-keep-my-student-loan-interest-free-overseas</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/tax-agent-status/key-office-holder/make-a-declaration-of-a-key-office-holder</loc>
    <lastmod>2024-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/tax-agents/account-management-service/account-management-service-tasks/account-management-service-facilitating-issues</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/setting-up/tax-exemptions-and-deductions-for-nfps/income-tax</loc>
    <lastmod>2025-06-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/setting-up/tax-exemptions-and-deductions-for-nfps/rwt</loc>
    <lastmod>2025-06-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/setting-up/tax-exemptions-and-deductions-for-nfps/other-nfp-exemptions</loc>
    <lastmod>2025-06-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/charities/tax-exemptions</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/charities/tax-exemptions-non-res</loc>
    <lastmod>2022-11-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/charities/overseas-donee-status</loc>
    <lastmod>2022-11-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/sports-clubs-and-societies/file-ir9</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/community-housing-providers/apply</loc>
    <lastmod>2022-11-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/community-housing-providers/income-limits</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/volunteers-student-loans/payments-expenses</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/volunteers-student-loans/nfp-approved-interest-free-student-loans</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/volunteers-student-loans/overseas-volunteers-student-loans</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/volunteers-student-loans/approved-charities-for-interest-free-student-loans</loc>
    <lastmod>2025-07-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/closing-down/deregistered-still-running/paying-tax</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/closing-down/deregistered-still-running/stop-being-donee-org</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/closing-down/deregistered-still-running/charities-tax-on-assets</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/closing-down/deregistered-still-running/charity-other-tax-exemptions</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/who-we-are/organisation-structure/significant-enterprises/high-wealth-individuals-research-project/online-document-library-high-wealth-individuals-research-project</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/introduction-from-the-commissioner-of-inland-revenue-te-tari-taake</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/progressing-our-strategic-intentions</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/implementing-the-governments-priorities</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/assessment-of-our-operations</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/year-end-performance-on-vote-revenue-appropriations</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/our-organisational-health-and-capability</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/appropriation-statements</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/independent-auditors-report</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/additional-information</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/overview</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/independent-auditors-report</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/additional-information</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/a-word-from-the-commissioner</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/he-kupu-naa-te-kaikoomihana</loc>
    <lastmod>2023-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/what-we-do-and-what-weve-achieved-this-year</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/collecting-new-zealands-revenue-is-what-were-here-to-do</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/administering-social-policies-is-a-significant-part-of-our-work</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/spending-time-to-build-and-maintain-trust-is-essential</loc>
    <lastmod>2023-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/tax-and-social-policy-system-is-an-asset-that-underpins-the-wellbeing-of-all-nz</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/supporting-new-zealands-wellbeing-into-the-future</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/independent-auditors-report</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/additional-information</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/he-kupu-whakataki-na-te-minita-whiwhinga-putea</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/foreword-from-the-minister-of-revenue</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/he-kupu-whakataki-na-te-kaikomihana-me-te-tumu-whakarae</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/introduction-from-the-commissioner-and-chief-executive</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-are-here-for</loc>
    <lastmod>2022-06-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-want-to-achieve</loc>
    <lastmod>2022-06-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-achieve-our-objectives</loc>
    <lastmod>2022-06-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-monitor-our-performance</loc>
    <lastmod>2022-06-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/foreword-from-the-minister-of-revenue</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/introduction-from-the-commissioner-and-chief-executive</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-are-here-to-do</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-want-to-achieve</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/how-we-will-achieve-our-aspiration-and-outcomes</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/introduction-commissioner-of-inland-revenue</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/our-approach-to-diversity-equity-and-inclusion</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/reflections-of-the-last-12-months</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/engaging-with-our-people</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/what-are-we-trying-to-achieve</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/measuring-change---inclusion-and-our-people-experience</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/gender-pay-gaps</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/ethnicity-pay-gaps</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/measuring-change---representation</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/measurement</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/focus-on-pacific-peoples-representation</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/focus-on-disability</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/our-diversity-equity-and-inclusion-roadmap</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/kia-toipoto</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/papa-pounamu</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/joining/member-demographics/number-and-age-of-kiwisaver-members</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/joining/member-demographics/number-of-kiwisaver-enrolments-opt-outs-and-saving-suspensions-by-age</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/joining/member-demographics/number-of-kiwisaver-members-by-income</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/tax-statistics/kiwisaver/joining/member-demographics/number-of-kiwisaver-members-by-region</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/motor-vehicles/about</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/motor-vehicles/exemptions</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/motor-vehicles/ways-to-value</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/motor-vehicles/calculating-taxable-value</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/low-interest-loans/about</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/low-interest-loans/prescribed-interest-rates</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/low-interest-loans/calculating-taxable-value</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/unclassified-benefits-and-gift-cards/about</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/unclassified-benefits-and-gift-cards/types</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/unclassified-benefits-and-gift-cards/exemptions</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/types/unclassified-benefits-and-gift-cards/limits-for-fbt</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/calculating/how-fbt-is-calculated/attributing-fringe-benefits-to-individual-employees</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/calculating/how-fbt-is-calculated/calculation-options-and-rates</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/calculating/how-fbt-is-calculated/full-alternate-rate-calculations</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/calculating/how-fbt-is-calculated/gst-for-fbt-returns</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/calculating/tools-and-help-using-them/using-myir-to-calculate-and-file</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/calculating/tools-and-help-using-them/information-for-completing-worksheets</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/calculating/tools-and-help-using-them/find-fbt-calculators-and-worksheets</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax/calculating/tools-and-help-using-them/common-fringe-benefit-tax-mistakes</loc>
    <lastmod>2026-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/income-tax-assessments/income-tax-assessment---more-information-required/respond-to-the-request-for-more-information---income-tax-assessments</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/portfolio-investment-entity-income-for-individuals/prescribed-investor-rates/find-my-prescribed-investor-rate</loc>
    <lastmod>2026-03-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/types-of-individual-income/portfolio-investment-entity-income-for-individuals/prescribed-investor-rates/arriving-in-or-leaving-nz</loc>
    <lastmod>2025-05-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/major-shareholder-in-a-close-company/working-out-income-2015-onwards</loc>
    <lastmod>2023-02-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/major-shareholder-in-a-close-company/working-out-income-2014-previous</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/settlors-attributable-trustee-income/working-out-attributed-trustee-income-for-the-2015-year-onwards</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-individuals/adjust-your-income/types-of-income/settlors-attributable-trustee-income/working-out-attributed-trustee-income-for-2014-and-previous-tax-years</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/foreign-investment-funds-fifs/foreign-investment-fund-rules-exemptions/foreign-investment-fund-australian-listed-share-exemption-tool</loc>
    <lastmod>2025-10-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income/foreign-investment-funds-fifs/calculate-my-foreign-investment-fund-income/online-help-for-the-foreign-investment-fund-calculator</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/depreciation/claiming-depreciation/work-out-your-assets-rate-and-depreciation-value</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/depreciation/claiming-depreciation/work-out-straight-line-depreciation</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-expenses/depreciation/claiming-depreciation/work-out-diminishing-value-depreciation</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/look-through-companies/becoming-a-look-through-company/choose-to-become-a-look-through-company</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/look-through-companies/when-you-stop-being-a-look-through-company/choose-to-stop-being-a-look-through-company</loc>
    <lastmod>2023-02-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/qualifying-companies/being-a-qualifying-company/choose-to-remain-a-qualifying-company</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/qualifying-companies/when-you-stop-being-a-qualifying-company/choose-to-stop-being-a-qualifying-company</loc>
    <lastmod>2020-04-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/how-imputation-credits-work/benchmark-dividend</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/how-imputation-credits-work/maximum-imputation-ratio</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/how-imputation-credits-work/imputation-credit-accounts</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/how-imputation-credits-work/declare-a-ratio-change</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/how-imputation-credits-work/memorandum-accounts</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/how-imputation-credits-work/file-an-annual-imputation-return-ir4j</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/how-imputation-credits-work/file-an-interim-imputation-return---ir4j</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/imputation-grouping/who-can-form-an-imputation-group</loc>
    <lastmod>2025-02-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/imputation-grouping/choose-to-form-an-imputation-group</loc>
    <lastmod>2025-10-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/imputation-grouping/make-imputation-group-changes</loc>
    <lastmod>2025-10-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/imputation-between-australia-and-new-zealand/trans-tasman-imputation-for-companies</loc>
    <lastmod>2023-04-02</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/imputation-for-companies/imputation-between-australia-and-new-zealand/trans-tasman-imputation-for-new-zealand-shareholders</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/losses-for-companies/carrying-company-losses-forward/shareholder-continuity-test</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/losses-for-companies/carrying-company-losses-forward/business-continuity-test</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-maori-authorities/maori-authority-credit-accounts-maca/maori-authority-credits/calculate-a-maori-authority-credit</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/getting-schedular-payments/certificates-of-exemption-for-schedular-payments/apply-for-an-exemption-from-schedular-tax</loc>
    <lastmod>2026-02-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/getting-schedular-payments/certificates-of-exemption-for-schedular-payments/renew-a-certificate-of-exemption-from-schedular-tax</loc>
    <lastmod>2026-02-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/schedular-payment-special-cases/transferring-tax-credits-to-shareholder-employees/transfer-tax-credits-to-shareholder-employees</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/schedular-payments/schedular-payment-special-cases/transferring-tax-credits-to-shareholder-employees/claim-tax-credits-as-a-shareholder-employee</loc>
    <lastmod>2021-12-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/registering-as-a-payer-of-resident-withholding-tax/register-as-a-resident-withholding-tax-payer</loc>
    <lastmod>2025-09-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/reporting-requirements</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/filing-investment-income-electronically</loc>
    <lastmod>2023-07-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/correcting-errors-in-investment-income-reporting</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/using-the-right-rwt-tax-rate/getting-an-exemption-from-paying-rwt/apply-for-a-resident-withholding-tax-exemption</loc>
    <lastmod>2025-11-10</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/ownership-transfers-and-rollover-relief/transfers-of-deceased-estate-and-inherited-property</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/ownership-transfers-and-rollover-relief/transfers-of-relationship-property</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/ownership-transfers-and-rollover-relief/bright-line-property-test-and-co-ownership</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/ownership-transfers-and-rollover-relief/te-ture-whenua-maori-act-1993-rollover-relief</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/property-sold-before-1-july-2024/sale-of-main-home-acquired--before-27-march-2021</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/property-sold-before-1-july-2024/sale-of-main-home-acquired-on-or-after-27-march-2021</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/buying-and-selling/when-you-need-to-pay/the-brightline-test/property-sold-before-1-july-2024/transfers-of-residential-land-for-family-trusts</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rules-for-working-out-rental-income-and-expenses/actual-cost-method/property-you-do-no-live-in-but-sometimes-use-privately</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rules-for-working-out-rental-income-and-expenses/actual-cost-method/working-out-expenses-when-you-live-in-the-property</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rental-expense-deductions/property-interest-rules/properties-excluded-from-the-interest-limitation-rules</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rental-expense-deductions/property-interest-rules/exemptions-for-property-development-and-new-builds</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rental-expense-deductions/property-interest-rules/how-the-rules-work-for-different-entities</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rental-expense-deductions/property-interest-rules/how-interest-deductions-are-affected</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rental-expense-deductions/property-interest-rules/interest-deductions-on-the-sale-of-property</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rental-expense-deductions/property-interest-rules/rollover-relief</loc>
    <lastmod>2025-05-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/property/renting-out-residential-property/residential-rental-income-and-paying-tax-on-it/rental-expense-deductions/property-interest-rules/completing-your-income-tax-return-for-interest-limitation</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/claiming/significant-performer/guidance-criteria-and-methodologies/changes-to-gaa-and-cam-applications</loc>
    <lastmod>2026-03-31</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/research-and-development/tax-incentive/contractors-certifiers-approved-research-providers-and-rdti-credit-recipients/certifiers/becoming-an-approved-research-and-development-certifier/apply-to-be-an-accepted-research-and-development-certifier</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/setting-up/tax-exemptions-and-deductions-for-nfps/income-tax/qualifying-for-an-income-tax-exemption-or-deduction</loc>
    <lastmod>2025-06-22</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/setting-up/tax-exemptions-and-deductions-for-nfps/income-tax/income-deduction</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/setting-up/tax-exemptions-and-deductions-for-nfps/income-tax/apply-for-exemption-deduction</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/charities/tax-exemptions-non-res/apply</loc>
    <lastmod>2022-11-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/types-of-nfps/charities/overseas-donee-status/apply</loc>
    <lastmod>2023-02-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/volunteers-student-loans/nfp-approved-interest-free-student-loans/apply</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/roles/not-for-profits-and-charities/running-your-nfp/volunteers-student-loans/overseas-volunteers-student-loans/volunteers-apply</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/introduction-from-the-commissioner-of-inland-revenue-te-tari-taake/he-kupu-whakataki-naa-te-kaikoomihana</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/introduction-from-the-commissioner-of-inland-revenue-te-tari-taake/the-customers-we-serve</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/introduction-from-the-commissioner-of-inland-revenue-te-tari-taake/our-products-and-customers</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/introduction-from-the-commissioner-of-inland-revenue-te-tari-taake/key-results</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/introduction-from-the-commissioner-of-inland-revenue-te-tari-taake/how-our-customers-experienced-the-year</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/introduction-from-the-commissioner-of-inland-revenue-te-tari-taake/how-we-try-to-make-it-as-easy-as-possible-to-pay-tax-and-receive-payments-and-hard-to-get-it-wrong</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/progressing-our-strategic-intentions/a-tax-and-social-policy-system-delivering-for-new-zealanders-today-and-future-generations</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/progressing-our-strategic-intentions/revenue-is-available-to-fund-government-programmes-and-services</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/progressing-our-strategic-intentions/people-receive-their-entitlements</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/progressing-our-strategic-intentions/making-a-broader-contribution</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/progressing-our-strategic-intentions/active-stewardship</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/implementing-the-governments-priorities/governments-revenue-strategy-and-the-tax-and-social-policy-work-programme</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/implementing-the-governments-priorities/implementing-budget-2024-initiatives</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/implementing-the-governments-priorities/additional-revenue-and-savings-and-financial-sustainability</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/implementing-the-governments-priorities/budget-2025-policy-and-planning</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/assessment-of-our-operations/ensuring-revenue-to-fund-government-services-and-making-payments-to-families</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/assessment-of-our-operations/tax-and-payments-this-year</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/assessment-of-our-operations/4-3-billion-in-overdue-tax-debt-collected</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/assessment-of-our-operations/ensuring-fairness-for-all-taxpayers</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/year-end-performance-on-vote-revenue-appropriations/services-for-customers</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/year-end-performance-on-vote-revenue-appropriations/services-to-ministers-and-to-assist-and-inform-customers-to-get-it-right-from-the-start</loc>
    <lastmod>2025-11-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/year-end-performance-on-vote-revenue-appropriations/services-to-process-obligations-and-entitlements</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/year-end-performance-on-vote-revenue-appropriations/services-to-manage-debt-and-unfiled-returns</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/year-end-performance-on-vote-revenue-appropriations/services-to-protect-the-integrity-of-the-tax-system-and-functions-the-commissioner-administers</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/year-end-performance-on-vote-revenue-appropriations/policy-advice</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/year-end-performance-on-vote-revenue-appropriations/services-to-other-agencies</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/year-end-performance-on-vote-revenue-appropriations/disclosure-of-judgements</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/year-end-performance-on-vote-revenue-appropriations/additional-performance-information</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/our-organisational-health-and-capability/our-leadership-team</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/our-organisational-health-and-capability/our-people-and-workforce-development</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/our-organisational-health-and-capability/ir-workforce-profile</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/our-organisational-health-and-capability/health-and-safety</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/our-organisational-health-and-capability/meeting-the-needs-of-maori</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/our-organisational-health-and-capability/our-processes</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/our-organisational-health-and-capability/te-taunaki-public-service-census-results</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/our-organisational-health-and-capability/our-assets</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/our-organisational-health-and-capability/our-carbon-emissions</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/appropriation-statements/statement-of-departmental-budgeted-and-actual-expenses-and-capital-expenditure</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/appropriation-statements/statement-of-departmental-expenses-and-capital-expenditure</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/appropriation-statements/statement-of-departmental-capital-injections-and-capital-withdrawals</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/appropriation-statements/statement-of-non-departmental-budgeted-and-actual-expenditure</loc>
    <lastmod>2025-11-25</lastmod>
    <changefreq>always</changefreq>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/appropriation-statements/statement-of-non-departmental-expenses-and-capital-expenditure</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/additional-information/delegations-outside-the-public-service</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/additional-information/information-sharing-with-the-department-of-internal-affairs</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/additional-information/information-sharing-with-nz-police-the-nz-customs-service-and-the-sfo</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/additional-information/information-sharing-with-the-ministry-of-social-development</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/additional-information/information-sharing-with-approved-credit-reporting-agencies</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/additional-information/algorithm-charter-for-aotearoa-new-zealand</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/additional-information/glossary</loc>
    <lastmod>2025-11-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/overview/a-word-from-the-commissioner</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/overview/he-kupu-naa-te-kaikoomihana</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/overview/what-we-do-and-what-weve-achieved-from</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/revenue</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/social-policy-payments</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/immediate-priorities-and-longterm-stewardship</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/statement-of-responsibility</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/how-to-read-our-performance-section</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-outcomes</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-customer-outcomes</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/appropriation-statements</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-leadership-team</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-people</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/meeting-the-needs-of-maori</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-assets-and-finances</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-carbon-emissions</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/additional-information/delegations-outside-the-public-service</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/additional-information/information-sharing-with-the-department-of-internal-affairs-te-tari-taiwhenua</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/additional-information/information-sharing-with-police-customs-service-and-the-serious-fraud-office</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/additional-information/information-sharing-with-the-ministry-of-social-development-te-manatuu-whakahiato-ora</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/additional-information/information-sharing-with-approved-credit-reporting-agencies</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/additional-information/algorithm-charter-for-aotearoa-new-zealand</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/additional-information/glossary</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/what-we-do-and-what-weve-achieved-this-year/our-customers-want-us-to-keep-making-tax-and-payments-simpler-and-more-certain</loc>
    <lastmod>2023-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/what-we-do-and-what-weve-achieved-this-year/social-policy-payments-that-we-make-support-thousands-of-families</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/what-we-do-and-what-weve-achieved-this-year/everyone-benefits-from-tax</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/what-we-do-and-what-weve-achieved-this-year/we-work-to-ensure-that-new-zealanders-continue-to-agree-paying-tax-is-a-good-thing</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/what-we-do-and-what-weve-achieved-this-year/we-deliver-3-long-term-outcomes-for-aotearoa-new-zealand</loc>
    <lastmod>2023-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/what-we-do-and-what-weve-achieved-this-year/these-are-the-key-results-we-achieved-this-year</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/what-we-do-and-what-weve-achieved-this-year/to-achieve-our-outcomes-we-work-with-many-others</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/what-we-do-and-what-weve-achieved-this-year/helping-customers-get-it-right-is-at-the-heart-of-our-approach</loc>
    <lastmod>2023-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/collecting-new-zealands-revenue-is-what-were-here-to-do/revenue-to-pay-for-the-things-new-zealanders-value</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/collecting-new-zealands-revenue-is-what-were-here-to-do/simplifying-tax-always-the-focus</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/collecting-new-zealands-revenue-is-what-were-here-to-do/revitalising-our-work-in-communities</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/collecting-new-zealands-revenue-is-what-were-here-to-do/finding-those-who-are-not-paying-their-fair-share</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/collecting-new-zealands-revenue-is-what-were-here-to-do/the-few-wrongdoers-got-our-attention</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/collecting-new-zealands-revenue-is-what-were-here-to-do/keeping-payments-manageable</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/collecting-new-zealands-revenue-is-what-were-here-to-do/certainty-for-larger-companies</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/administering-social-policies-is-a-significant-part-of-our-work/payments-that-families-relied-on</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/administering-social-policies-is-a-significant-part-of-our-work/delivering-payments-and-savings</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/leading-te-tari-taake-inland-revenue-through-an-eventful-year</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/our-people</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/diversity-equity-inclusion</loc>
    <lastmod>2023-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/gender-pay-and-representation</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/ethnic-pay-and-representation</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/our-workforce-profile</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/wellbeing-health-and-safety</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/becoming-a-tiriti-based-organisation</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/governing-and-managing</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/progressing-government-environmental-priorities</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/our-workplaces</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/our-technology</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/about-us/our-finances</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/statement-of-responsibility</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/how-to-read-our-performance-section</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/how-we-performed</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-outcomes</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-customer-outcomes</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-services</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/significant-initiatives</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/disclosure-of-judgements</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/changes-to-measures-and-targets</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/changes-to-our-services-measures-for-2023-24</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/appropriation-statements</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/statement-of-comprehensive-revenue-and-expense</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/statement-of-financial-position</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/statement-of-changes-in-taxpayers-funds</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/statement-of-cash-flows</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/statement-of-commitments</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/statement-of-contingent-liabilities-and-contingent-assets</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/schedule-of-non-departmental-revenue</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/schedule-of-non-departmental-expenditure</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/schedule-of-non-departmental-gains-and-losses</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/schedule-of-non-departmental-assets</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/schedule-of-non-departmental-liabilities</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/schedule-of-movements-between-other-government-departments</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/schedule-of-non-departmental-commitments</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/schedule-of-non-departmental-contingent-assets-and-contingent-liabilities</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/schedule-of-non-departmental-trust-money</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/additional-information/delegations-outside-the-public-service</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/additional-information/information-sharing-with-te-tari-taiwhenua-the-department-of-internal-affairs</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/additional-information/information-sharing-with-ngaa-pirihimana-o-aotearoa</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/additional-information/information-sharing-with-msd</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/additional-information/information-sharing-with-approved-credit-reporting-agencies</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/additional-information/algorithm-charter-for-aotearoa-new-zealand</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/additional-information/appendix-1-glossary</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-are-here-for/our-mission</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-are-here-for/our-role</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-are-here-for/our-customers</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-want-to-achieve/our-vision-and-objectives</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-want-to-achieve/government-priorities</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-want-to-achieve/our-strategic-intentions</loc>
    <lastmod>2022-06-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-achieve-our-objectives/our-strategy</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-achieve-our-objectives/making-it-easier-for-people-to-get-things-right-and-harder-to-get-wrong</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-achieve-our-objectives/delivering-mahutonga---our-approach-to-te-tiriti-o-waitangi-and-working-with-maori</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-achieve-our-objectives/enhancing-the-capabilities-and-technical-skills-of-our-people</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-achieve-our-objectives/monitoring-and-responding-to-changes-in-our-environment</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-achieve-our-objectives/managing-our-organisation-effectively</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-monitor-our-performance/our-performance-measurement-framework</loc>
    <lastmod>2022-06-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-monitor-our-performance/reporting-our-performance</loc>
    <lastmod>2022-06-28</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-are-here-to-do/our-aspiration---what-were-here-to-do</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-are-here-to-do/our-roles---how-we-deliver</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-are-here-to-do/our-customers---who-we-serve</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-want-to-achieve/government-priorities</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-want-to-achieve/delivering-the-tax-and-social-policy-work-programme</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-want-to-achieve/collecting-revenue</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-want-to-achieve/managing-overdue-debt</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-want-to-achieve/addressing-integrity-risks</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-want-to-achieve/being-fiscally-sustainable</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-want-to-achieve/reducing-compliance-effort-for-customers</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-want-to-achieve/harnessing-the-power-of-the-digital-ecosystem</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-want-to-achieve/delivering-on-our-intentions</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/how-we-will-achieve-our-aspiration-and-outcomes/keeping-customers-at-the-centre</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/how-we-will-achieve-our-aspiration-and-outcomes/supporting-our-people</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/how-we-will-achieve-our-aspiration-and-outcomes/maximising-the-benefits-of-being-digitally-enabled</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/how-we-will-achieve-our-aspiration-and-outcomes/getting-the-most-value-from-the-data-we-hold</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/how-we-will-achieve-our-aspiration-and-outcomes/adding-more-value-by-working-collaboratively-with-partners</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/how-we-will-achieve-our-aspiration-and-outcomes/being-an-active-steward</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/how-we-will-achieve-our-aspiration-and-outcomes/improving-how-we-work-internally</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/how-we-will-achieve-our-aspiration-and-outcomes/monitoring-and-responding-to-changes-in-our-environment</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/how-we-will-achieve-our-aspiration-and-outcomes/monitoring-and-reporting-on-our-performance</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/our-diversity-equity-and-inclusion-roadmap/goal-1-diverse-workforce</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/our-diversity-equity-and-inclusion-roadmap/goal-2-inclusive-workplace</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/our-gender-pay-gap-action-plan/diversity-equity-and-inclusion-roadmap/our-diversity-equity-and-inclusion-roadmap/goal-3-leadership-and-accountability</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/reporting-requirements/payers-of-interest</loc>
    <lastmod>2024-05-27</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/reporting-requirements/payers-of-dividends---reporting-requirements</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/reporting-requirements/pies-attributing-income</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/reporting-requirements/maori-authorities---reporting-requirements</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/reporting-requirements/unit-trusts-paying-dividends---reporting-requirements</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/reporting-requirements/payers-of-royalties-to-non-residents---reporting-requirements</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/reporting-requirements/companies-ceased-resident-tax-purposes</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/reporting-requirements/copy-of-interest-payers-not-required-to-withhold---reporting-requirements</loc>
    <lastmod>2021-11-24</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/filing-investment-income-electronically/file-investment-income-myir</loc>
    <lastmod>2023-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/filing-investment-income-electronically/investment-income-file-upload</loc>
    <lastmod>2023-10-21</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/correcting-errors-in-investment-income-reporting/amend-a-return-using-the-myir-online-form</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/income-tax/withholding-taxes/resident-withholding-tax-rwt/payers/investment-income-reporting/correcting-errors-in-investment-income-reporting/amend-a-return-by-file-upload</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/implementing-the-governments-priorities/governments-revenue-strategy-and-the-tax-and-social-policy-work-programme/tax-and-social-policy-work-programme</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/implementing-the-governments-priorities/governments-revenue-strategy-and-the-tax-and-social-policy-work-programme/progressing-policy-initiatives</loc>
    <lastmod>2025-11-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/implementing-the-governments-priorities/implementing-budget-2024-initiatives/budget-2024-major-spending-decisions</loc>
    <lastmod>2025-11-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/statement-of-comprehensive-revenue-and-expense</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/statement-of-financial-position</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/statement-of-changes-in-equity</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/statement-of-cash-flows</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/statement-of-commitments</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/statement-of-contingent-liabilities-and-contingent-assets</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/statement-of-trust-monies</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/schedule-of-non-departmental-revenue</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/schedule-of-non-departmental-expenses</loc>
    <lastmod>2025-11-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/schedule-of-non-departmental-gains-and-losses</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/schedule-of-non-departmental-assets</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/schedule-of-non-departmental-liabilities</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/schedule-of-non-departmental-capital-receipts</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/schedule-of-non-departmental-commitments</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/schedule-of-non-departmental-contingent-assets-and-contingent-liabilities</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/schedule-of-non-departmental-trust-monies</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/overview/what-we-do-and-what-weve-achieved-from/ir-delivers-3-long-term-outcomes-for-new-zealand</loc>
    <lastmod>2025-02-12</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/overview/what-we-do-and-what-weve-achieved-from/to-achieve-our-outcomes-we-work-with-many-others</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/overview/what-we-do-and-what-weve-achieved-from/our-customers-want-us-to-keep-making-tax-and-social-policy-payments-simpler-and-more-certain</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/overview/what-we-do-and-what-weve-achieved-from/tax-revenue-reached-115-4-billion-this-year</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/overview/what-we-do-and-what-weve-achieved-from/key-results</loc>
    <lastmod>2025-02-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/overview/what-we-do-and-what-weve-achieved-from/our-compliance-approach</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/revenue/making-tax-simpler-collecting-revenue-efficiently</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/revenue/4-billion-in-tax-debt-collected</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/revenue/scaling-up-enforcement</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/social-policy-payments/giving-new-zealanders-certainty-and-options</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/social-policy-payments/the-customers-at-the-centre-of-child-support</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/immediate-priorities-and-longterm-stewardship/implementing-government-priorities</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/immediate-priorities-and-longterm-stewardship/being-an-active-steward-of-the-tax-and-social-policy-system</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/immediate-priorities-and-longterm-stewardship/making-a-broader-contribution</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/immediate-priorities-and-longterm-stewardship/looking-to-the-future</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/immediate-priorities-and-longterm-stewardship/what-our-stakeholders-say</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-outcomes/outcome-1</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-outcomes/outcome-2</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-outcomes/outcome-3</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-customer-outcomes/customer-motivation</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-customer-outcomes/customer-opportunity</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-customer-outcomes/customer-capability</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/services-for-our-customers</loc>
    <lastmod>2025-02-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/services-to-other-agencies</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/residual-activities-following-the-transformation-programmes-substantive-closure</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/significant-initiatives</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/appropriation-statements/statement-of-departmental-budgeted-and-actual-expenses-and-capital-expenditure-incurred</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/appropriation-statements/expenses-and-capital-expenditure-incurred-without-or-in-excess-of-appropriation-or-other-authority</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/appropriation-statements/statement-of-departmental-capital-injections-and-capital-withdrawals</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/appropriation-statements/statement-of-non-departmental-budgeted-and-actual-expenditure-incurred-against-appropriations</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/appropriation-statements/statement-of-non-departmental-unappropriated-expenditure</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-people/managing-our-workforce</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-people/reflecting-the-communities-we-serve</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-people/our-workforce-profile</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-assets-and-finances/workplaces</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-assets-and-finances/technology</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-assets-and-finances/our-finances</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-carbon-emissions/measuring-emissions</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-carbon-emissions/reduction-targets</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/about-us/our-carbon-emissions/our-plan</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/statement-of-comprehensive-revenue-and-expense</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/statement-of-financial-position</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/statement-of-changes-in-taxpayers-funds</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/statement-of-cash-flows</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/statement-of-commitments</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/statement-of-contingent-liabilities-and-contingent-assets</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/schedule-of-non-departmental-revenue</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/schedule-of-non-departmental-expenditure</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/schedule-of-non-departmental-gains-and-losses</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/schedule-of-non-departmental-assets</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/schedule-of-non-departmental-liabilities</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/schedule-of-movements-between-other-government-departments</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/schedule-of-non-departmental-commitments</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/schedule-of-non-departmental-contingent-assets-and-contingent-liabilities</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/schedule-of-non-departmental-trust-money</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/administering-social-policies-is-a-significant-part-of-our-work/payments-that-families-relied-on/extra-cash-in-hand-for-sole-parents</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/administering-social-policies-is-a-significant-part-of-our-work/payments-that-families-relied-on/more-parents-meeting-their-obligations</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/administering-social-policies-is-a-significant-part-of-our-work/delivering-payments-and-savings/for-the-first-time---a-cost-of-living-payment</loc>
    <lastmod>2023-12-18</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/administering-social-policies-is-a-significant-part-of-our-work/delivering-payments-and-savings/9-7-billion-into-kiwisaver-funds</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-outcomes/revenue-is-available-to-fund-government-programmes-2023</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-outcomes/people-receive-payments-they-are-entitled-to-enabling-them-to-participate-in-society</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-outcomes/new-zealanders-benefit-economically-and-socially-through-inland-revenue</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-customer-outcomes/customer-motivation</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-customer-outcomes/customer-opportunity</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-customer-outcomes/customer-capability</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-services/our-services-for-customers</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-services/residual-activities-following-the-transformation-programmes-substantive-closure</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-services/services-to-other-agencies</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/appropriation-statements/statement-of-departmental-budgeted-and-actual-expenses-and-capital-expenditure</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/appropriation-statements/statement-of-departmental-expenses-and-capital-expenditure-in-excess-of-appropriation</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/appropriation-statements/statement-of-departmental-capital-injections-and-capital-withdrawals</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/appropriation-statements/statement-of-non-departmental-budgeted-and-actual-expenditure-incurred-against-appropriations</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/appropriation-statements/statement-of-non-departmental-unappropriated-expenditure</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-1---basis-of-preparation</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-2---revenue</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-3---personnel</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-4---operating</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-5---contractors-and-consultants</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-6---capital-charge</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-7---taxpayers-funds</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-8---surplus-payable-to-the-crown</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-9---property-plant-and-equipment</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-10---intangible-assets</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-11---debtors-and-prepayments</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-12---creditors-and-other-payables</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-13---employee-entitlements</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-14---other-liabilities</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-15---related-party-transactions-and-key-management-personnel</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-16---financial-instruments---categories-of-financial-instruments</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-17---derivative-financial-instruments</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-18---financial-instruments---fair-value-hierarchy-disclosures</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-19---financial-instruments---financial-instrument-risks</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements---departmental/notes-to-the-financial-statements/note-20---events-after-balance-date</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules/note-1</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules/note-2</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules/note-3</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules/note-4</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules/note-5</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules/note-6</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules/note-7</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules/note-8</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules/note-9</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules/note-10</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules/note-11</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/financial-statements-non-departmental/notes-to-the-financial-schedules/note-12</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-want-to-achieve/our-strategic-intentions/delivering-the-tax-policy-work-programme</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-want-to-achieve/our-strategic-intentions/supporting-government-priorities</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-want-to-achieve/our-strategic-intentions/ensuring-trust-in-and-the-integrity-of-the-revenue-system</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-want-to-achieve/our-strategic-intentions/finishing-our-transformation-programme</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-want-to-achieve/our-strategic-intentions/making-the-most-of-our-new-capabilities</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/what-we-want-to-achieve/our-strategic-intentions/working-with-others-to-improve-outcomes</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-achieve-our-objectives/managing-our-organisation-effectively/our-organisational-structure</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-achieve-our-objectives/managing-our-organisation-effectively/our-governance</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-achieve-our-objectives/managing-our-organisation-effectively/managing-our-risks</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2021-25/how-we-will-achieve-our-objectives/managing-our-organisation-effectively/becoming-carbon-neutral</loc>
    <lastmod>2021-12-15</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-want-to-achieve/delivering-on-our-intentions/our-organisational-structure</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/statement-of-intent/statement-of-intent-2024-28/what-we-want-to-achieve/delivering-on-our-intentions/managing-our-risks</loc>
    <lastmod>2025-01-09</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-1---statement-of-accounting-policies</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-2---revenue</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-3---personnel</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-4---operating</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-5---contractors-and-consultants</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-6---capital-charge</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-7---taxpayers-funds</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-8---surplus-payable-to-the-crown</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-9---property-plant-and-equipment</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-10---intangible-assets</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-11---debtors-and-prepayments</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-12---creditors-and-other-payables</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-13---employee-entitlements</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-14---other-liabilities</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-15</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-16</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-17</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-18</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-19</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/departmental-financial-statements/notes-to-the-financial-statements/note-20</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules/note-1---statement-of-accounting-policies</loc>
    <lastmod>2025-11-25</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules/note-2---revenue</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules/note-3---receivables</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules/note-4---receivables-child-support</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules/note-5---small-business-cashflow-scheme</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules/note-6---student-loans</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules/note-7---refundables-and-payables</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules/note-8---unclaimed-monies</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules/note-9---reserve-schemes</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules/note-10---contingencies</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules/note-11---collection-of-earner-levy</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2025/financial-statements-and-schedules/non-departmental-financial-schedules/notes-to-the-non-departmental-financial-schedules/note-12---events-after-balance-date</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/revenue/4-billion-in-tax-debt-collected/our-priorities-for-collecting-overdue-debt</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/revenue/4-billion-in-tax-debt-collected/results-and-next-steps</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/revenue/scaling-up-enforcement/lift-in-enforcement-activities</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/revenue/scaling-up-enforcement/enhancing-capabilities-improving-results</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-year/revenue/scaling-up-enforcement/funding-for-additional-compliance</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/services-for-our-customers/services-to-ministers-and-to-inform-the-public-about-entitlements-and-meeting-obligations</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/services-for-our-customers/services-to-process-obligations-and-entitlements</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/services-for-our-customers/management-of-debt-and-unfiled-returns</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/services-for-our-customers/investigations</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/services-for-our-customers/policy-advice</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/residual-activities-following-the-transformation-programmes-substantive-closure/outcomes-of-the-transformation-programme</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements/reporting-entity</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements/statement-of-compliance</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements/critical-reporting-judgements-estimates-and-assumptions</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements/output-measures</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements/judgement-groupings</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements/performance-measure-footnotes-or-additional-information</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements/changes-to-measures-and-targets</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-1-basis-of-preparation</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-2-revenue</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-3-personnel</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-4-operating</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-5-contractors-and-consultants</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-6-capital-charge</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-7-taxpayers-funds</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-8-surplus-payable-to-the-crown</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-9-property-plant-and-equipment</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-10--intangible-assets</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-11-debtors-and-prepayments</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-12-creditors-and-other-payables</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-13-employee-entitlements</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-14-other-liabilities</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-15-related-party-transactions-and-key-management-personnel</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-16--financial-instruments-categories-of-financial-instruments</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-17--derivative-financial-instruments</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-18-financial-instruments-fair-value-hierarchy-disclosures</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-19-financial-instruments-financial-instrument-risks</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-statements---departmental/notes-to-the-financial-statements/note-20--events-after-balance-date</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules/note-1</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules/note-2</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules/note-3</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules/note-4</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules/note-5</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules/note-6</loc>
    <lastmod>2025-02-13</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules/note-7</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules/note-8</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules/note-9</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules/note-10</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules/note-11</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/financial-statements-and-schedules/financial-schedules---non-departmental/notes-to-the-financial-schedules/note-12</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-services/our-services-for-customers/services-to-ministers-and-to-inform-the-public-about-entitlements-and-meeting-obligations</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-services/our-services-for-customers/services-to-process-obligations-and-entitlements</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-services/our-services-for-customers/management-of-debt-and-unfiled-returns</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-services/our-services-for-customers/investigations</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-services/our-services-for-customers/policy-advice</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2023/our-performance/our-services/residual-activities-following-the-transformation-programmes-substantive-closure/tracking-the-outcomes-of-the-transformation-programme</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements/judgement-groupings/policy-advice</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements/judgement-groupings/customer-experience</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements/judgement-groupings/service-delivery</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements/judgement-groupings/debt</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
  <url>
    <loc>https://www.ird.govt.nz/about-us/publications/annual-corporate-reports/annual-report/annual-report-2024/our-performance/our-services/disclosure-of-judgements/judgement-groupings/organisational-health</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>daily</changefreq>
    <priority>0.5</priority>
  </url>
</urlset>