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These conditions of use relate to the following websites and their online services, which are owned and operated by us:
These conditions also relate to the following pages operated by us through social media channels:
If you access or use any of the websites or our social media pages, you are considered to have consented to these conditions.
Inland Revenue reserves the right to modify these conditions from time to time. You are responsible for reviewing the conditions, and your continued use of any of the websites constitutes your agreement to the conditions.
The conditions cover:
Unless otherwise indicated, the material we make available on this website and on our social media pages is protected by Crown copyright. You can reproduce this Crown copyright material free of charge without further permission, as long as you:
This licence does not apply to any logos, emblems and trade marks on, or the design elements, photography and imagery of, our websites or social media pages. Those specific items may not be re-used without our express permission.
There is no copyright in any legislation on our websites.
Our websites and social media pages provide links to other websites, which may contain information that is the copyright of third parties and subject to restrictions on use or reproduction.
You must get permission from the copyright owner to use:
We cannot give you this permission.
You may create hypertext links to any of our websites or social media pages. If you do this, you:
If you follow a hypertext link to another website, this is your own responsibility. When visiting other websites, you should refer to the conditions of use of each of those websites.
As a customer of Inland Revenue you may have legal obligations to provide information to us. You can provide us with certain information through:
By registering and activating a myIR account, you as the owner, and Inland Revenue as the provider, agree to correspond with each other electronically through your myIR account. You may send us documents using the myIR secure mail service, or if you have been issued a response code, use the Upload requested document service and enter the response code.
However, we only consent to receiving, electronically, any notice to dispute or object to an assessment or determination (e.g. a Noticed of Proposed Adjustment), in one of the following two ways:
Unless specifically agreed with you, we do not consent to:
We are not obliged to accept information by any other means of electronic communication unless specifically agreed with you. We also cannot correspond with you on individual tax matters through our websites or social media pages. However, we may answer general tax-related queries from time to time.
Unless we state otherwise, if you have provided your email address or mobile phone number to us, we may use these to send you reminders about your tax affairs, provide you with information about our products and services, and to communicate with you.
If you have a third party service provider, they may provide you with reminders or notifications. Inland Revenue is not responsible for communications from third party providers.
Electronic messages received from Inland Revenue are not included in the definition of commercial electronic message for the purposes of section 6 of the Unsolicited Electronic Messages Act 2007.
This section applies to services and forms provided on, or accessed through websites owned and operated by us and not through social media channels. Our online services include:
We have the ability to investigate the use of online services to identify possible non-compliance or fraud, as well as unintentional errors made by customers.
We may make changes to our online services (including myIR) at any time.
You can submit information to us using our online forms.
If you're providing information on an online form, you must complete all required details, and confirm the information is true and correct before submitting it to us.
By choosing to register for myIR, you're consenting to electronic communications from us once your registration has been activated. This means we'll no longer send you paper statements, notices and some types of correspondence.
Some electronic communications will be emailed to you directly. For example, you may receive emails:
We may also send you electronic messages, for example:
We intend to replace most paper correspondence with electronic communications over time.
You must keep your myIR contact details up to date. We take all reasonable steps to make sure emails and text messages have the highest chance of successful delivery, but cannot be held responsible for the non-delivery of emails or text messages due to circumstances outside of our control, such as incorrect or out-of-date contact details.
Inland Revenue monitors and records the use of online services, including data entered and changes made, to assist our customers and to identify possible non-compliance or fraud.
Having a myIR account does not remove the need for your to comply with your obligations under tax or other laws.
Nothing in an email designates an information system for the purposes of section 214(a) of the Contract and Commercial Law Act 2017, unless expressly stated otherwise.
You register for myIR Secure Online Services online. Full instructions are available to help you complete your registration.
Your responsibilities as a registered owner of a myIR account are outlined in the Your responsibilities section.
Individuals with authority to represent an organisation (eg, a director, trustee, or business owner) can use myIR to access the organisation's accounts.
You can register as a myIR Secure Online Services account owner for your organisation online. Full instructions are available to help you complete the registration.
Your responsibilities as a registered owner of a myIR account are outlined in the Your responsibilities section.
If both you and your organisation have myIR accounts, you can request access to your organisation's accounts using your own web logon. You can do this in your myIR account under Settings - Get access to another party.
You may want to give other people access to your myIR accounts. For example, you can give a person access to your GST account to file returns. Organisations can also have more that one account owner (eg directors, trustees, and business owners).
Any person you give myIR access to will have responsibilities as a registered user of a myIR account. These are outlined in the Your responsibilities section.
The responsibilities of organisations or individuals in business using myIR as account owners, administrators and users are set out in the Responsibilities where access to myIR has been given to others section.
You have the following responsibilities as a registered account owner, administrator or user of myIR, whether as an individual or for an organisation.
Every time you use any services within myIR as a registered user, whether as an individual or as an account owner, administrator or user, on behalf of another person or organisation, you are saying that person or organisation authorised you to use the service on their behalf.
Organisations or individuals who use myIR through account owners, administrators and users:
Organisations or individuals who input information into their myIR account through a third party service provider accept that:
If you have a RealMe account, you may use your RealMe login to access any of your myIR accounts, personal or otherwise. You may not delegate your access to RealMe and may only link your RealMe login to a myIR web logon created under your name. Your RealMe account can only be linked to one myIR web logon at a time.
If you have delegated someone access to a myIR account and they have linked the web logon that is created to their RealMe account, you will need to suspend or cancel that web logon if you no longer want that person to have access.
By choosing to register for the developer portal, you're consenting to electronic communications from us once your registration has been activated. Some electronic communications will only be accessible after you have logged in to the portal. We will notify you of when to access this communication by email.
Giving other people access to your developer portal account
You are not permitted to give other people access to your developer portal account. As a software provider you can have one account owner who is responsible for communicating with us.
You have the following responsibilities as a registered owner of a developer portal account:
You're responsible for any damage you cause to any of our websites, electronic facilities or data. You should be aware that it is unlawful to intentionally cause damage to any of our websites, electronic facilities or data through the knowing transmission of any program, information, code or command.
You must not access or attempt to access our websites or online services through automated tools (including the use of scripts, web-crawlers, robots or screen-scrapers) or engage in any activity that will, or is likely to, interfere with or disrupt our websites or online services.
We provide security to protect our websites and online services. The security of our social media pages is governed by each social media channel's own conditions of use.
Where you're using a third party service provider to give us information, or the RealMe service to access your myIR account, Inland Revenue is not responsible for the security of their systems. Please contact the appropriate service provider for more information about their system’s security.
You're responsible for making sure your own computer or device, or the computer or device you are using, is secure. This includes taking all reasonable steps to:
By using or accessing our social media pages, you are considered to have consented to the conditions of use of the particular social media channel or our engagement page.
Posts by users on our social media pages or engagement website do not necessarily reflect the opinions or policy of Inland Revenue. Our decision to follow a Twitter or Facebook user or favourite a social media post on any social media channel does not imply endorsement of any kind on our part.
By submitting, posting or displaying your content on our social media pages or engagement website you grant us a non-exclusive, transferable, sub-licensable, royalty-free, worldwide licence to use that content.
We reserve the right to remove immediately or edit the following types of comments:
We may, at our discretion:
Do not make specific enquiries about individual tax matters through our social media pages or engagement website.
Each page on our websites or accessed through them, and on our social media pages, must be read in conjunction with these disclaimers and any other disclaimer that forms part of our websites or social media pages.
We may change, suspend or discontinue any aspect of our websites at any time, including any service or content offered by or through our websites.
We may, at our discretion, suspend or restrict your access, or the access of your third party service provider, to one or more of our websites or any part of them for any reason, including a breach of these conditions. Where the suspension is due to a breach of these conditions and in our reasonable opinion, the breach is not remedied or is not capable of being remedied, then we may, at our discretion, suspend that access indefinitely or terminate your access to one or more of our websites.
Our websites are governed by New Zealand law, and the Courts of New Zealand have exclusive jurisdiction.
Inland Revenue makes no representation that our websites or our posts on our social media pages comply with laws (including intellectual property laws) of any country outside New Zealand. If you access one of our websites or social media pages from outside New Zealand, you do so on your own responsibility and are responsible for making sure you're compliant with all laws in the place where you are located.