www.fgks.org   »   [go: up one dir, main page]

Skip to Content
MenuClose

myIR, payments and more


About this site
Mō tēnei pae tukutuku
About this site: Conditions of use

Conditions of use for Inland Revenue websites and social media pages

These conditions of use relate to the following websites (and their online services), which are owned and operated by us:

These websites and our social media pages are governed by the conditions listed below. If you access or use any of the websites or our social media pages, you are considered to have consented to these conditions.

Inland Revenue reserves the right to modify these conditions from time to time. You are responsible for reviewing the conditions, and your continued use of any of the websites constitutes your agreement to the conditions.

The conditions cover:

The websites are also governed by our privacy policy.

Back to top


Copyright

Crown copyright

Unless otherwise indicated, the material we make available on this website and on our social media pages is protected by Crown copyright. You can reproduce this Crown copyright material free of charge without further permission, as long as you:

  • reproduce the material accurately
  • don't use the material in a derogatory manner or a misleading context, and
  • acknowledge the source and copyright status of the material.

This licence doesn't apply to any logos, emblems and trade marks on, or the design elements, photography and imagery of, this website or our social media pages.  Those specific items may not be re-used without our express permission.

There is no copyright in any legislation on this website.

Copyright of third parties

This website and our social media pages provide links to other websites, which may contain information that is the copyright of third parties and subject to restrictions on use or reproduction.

You must get permission from the copyright owner to use:

  • copyrighted materials from other websites, or
  • material on this website or our social media pages that is protected by the copyright of a third party.

We cannot give you this permission.

Back to top


Linking policy

Linking to our website

You may create hypertext links to this website or to our social media pages. If you do this, you:

  • acknowledge that you are responsible for all direct or indirect consequences of the hypertext link
  • agree that Inland Revenue is not responsible for any loss, damage, liability, costs or expense you may incur for creating or maintaining the hypertext link.

Following hypertext links

If you follow a hypertext link to another website, this is your own responsibility. When visiting other websites, you should refer to the conditions of use of each of those websites and not rely on these conditions.

Back to top


Communicating electronically with us

As customers of Inland Revenue you have legal obligations to provide information to us. We allow you to provide us with certain information through:

  • our online forms provided on, or accessed through this website, and
  • your myIR Secure Online Services (myIR) account.

By registering and activating your myIR account both you as the user, and Inland Revenue as the provider, agree to correspond with each other electronically through your myIR account.

However, we do not consent to:

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

We aren't obliged to accept information by any other means of electronic communication unless specifically agreed with you. We also can't correspond with you on individual tax matters through our social media pages. However, we may answer general tax-related queries from time to time.

If you have provided your email address or mobile phone number to us (whether through your myIR account or otherwise) we may use these to send you reminders about your tax affairs, provide you with information about our products and services, and communicate with you.

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.

Back to top


Our online services

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 consist of:

  • forms
  • myIR
  • calculators, and
  • other tools and services accessed through our websites. 

We may make changes to our online services (including myIR) at any time.

Online forms

This website has, and provides access to a number of online forms that can be used to give information to us.

When completing an online form, you must:

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

When you submit an online form, you are considered to have read and accepted the conditions of use, and our privacy policy, for this website. Any information you have provided will be sent to us and we may use it to update your records.

myIR Secure Online Services

Choosing to register and activate a myIR account means:

  • you have consented to receiving electronic communications from us, and
  • you'll stop receiving paper statements, notices and some correspondence from us.

Some electronic communications will be emailed to you directly.  For example, you'll receive emails:

  • with your myIR user ID or temporary password (when you request these)
  • about products and services, and
  • about legislative changes.

Other electronic messages will alert you to eDocuments in your myIR account.  For example, if we want to give you a statement, notice or other correspondence, we'll send you an email alert when the eDocument has been delivered to your myIR account.

We may also send you other email alerts, eg, reminders about when you need to file or pay.

Our intent is to replace most paper correspondence with electronic correspondence (eDocuments).

If you have a myIR account you must make sure your contact details are kept up to date. We take all reasonable steps to make sure emails have the highest chance of successful delivery, but cannot be held responsible for the non-delivery of emails due to circumstances outside of our control, such as incorrect or out-of-date email addresses.

Having a myIR account does not remove your obligation to comply with the tax laws.

Nothing in an email designates an information system for the purposes of section 11(a) of the Electronic Transactions Act 2002, unless expressly stated otherwise.

Registration as an individual

If you want to use myIR you'll need to register for a user ID and password.

You can do this by going to myIR Secure Online Services and supplying the information requested. Full instructions are available throughout this process to help you to complete your registration.

You'll then need to activate your access by entering your activation code we have sent to your requested mobile phone number, or by calling us. This is a quick process and once it's completed you'll have access to all the functionality of your personal myIR account.

Your responsibilities as a registered user of a myIR account are outlined in the 'Your responsibilities' section.

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

If an organisation wishes to use myIR, an individual with authority to represent the organisation (eg, a director, trustee, appointed executive office holder advised to us or business owner), must register as an account owner using the business IRD number.

You can register as an account owner by going to myIR Secure Online Services and supplying the information requested. Full instructions are available throughout this process to help you to complete your registration.

You'll then need to activate your account by calling us. We'll ask a number of questions to confirm your identity and your authority to represent the organisation.

When this process is complete you'll have account owner access to your organisation's myIR account.

Your responsibilities as a registered user of a myIR account are outlined in the 'Your responsibilities' section.

Delegating others access to myIR (Manage Account Access service)

An organisation or a GST-registered individual can use the Manage Account Access service within myIR to delegate access to their myIR account to individuals.

The individual's responsibilities as a registered user of a myIR account are outlined in the 'Your responsibilities'  section.

The responsibilities of organisations or GST-registered individuals who use myIR as account owners, account administrators and account users are set out in the 'Responsibilities where access to myIR has been delegated' section. Individuals can be set up as either an account administrator or an account user depending on the level of access you (the account owner) wish them to have.

The different levels of access are:

  • Account owners - these people have full access to the account
  • Account administrators - these people have the same access as the account owner except they cannot view the owner's report of activities
  • Account users - these people have access only to specific services delegated to them (such as filing GST returns ). They may or may not be granted rights to undertake activities with a financial impact (such as updating bank accounts).

 Account owners and account administrators are able to use the Manage Account Access service to:

  • create account administrators and account users
  • delegate account users access to specific services, and
  • change user roles.
Your responsibilities

Each registered user (everyone with myIR access, whether as an individual or as an account owner, account administrator or account user for an organisation) has the following responsibilities:

  • You must keep your user ID and password secure. Never disclose your password to anyone else including our staff.
  • If you think someone knows your user ID or password, you must immediately:
    • change your password
    • cancel your myIR account, or
    • call us.
  • You must keep your contact details up-to-date.
  • You must keep your myIR account active. If we consider your user ID has become inactive we may cancel your myIR account. If this happens and you want to continue using myIR, you will need to re-register, or have new access delegated to you through the Manage Account Access service.

Every time you use any services within myIR as a registered user, whether as an individual or as an account owner, account administrator or account user, on behalf of another person or organisation, eg, your employer, or as a tax agent or nominated person, you are saying that person or organisation authorised you to use the service on their/its behalf.

Responsibilities where access to myIR has been delegated

Organisations or GST-registered individuals who use myIR through account owners, account administrators and account users:

  • represent to us that such account owners, account administrators and account users have the authority to represent the organisation or GST-registered individual in relation to the myIR account, and
  • accept responsibility for the use of myIR by account owners, account administrators and account users.

Back to top


Security and damage

You are responsible for any damage you cause to this website or to any of our electronic facilities or data. You should be aware that it is unlawful to intentionally cause damage to this website or to any electronic facility or data of Inland Revenue through the knowing transmission of any program, information, code or command.

You must not access or attempt to access our website 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 website or online services.

We provide security to protect our website and online services. The security of our social media pages is governed by each social media channel's own conditions of use. You are responsible for making sure that your own computer is secure, including taking all reasonable steps to:

  • prevent someone misusing or getting unauthorised access to your computer system or to our online services, and
  • make sure your computer system and data are free of computer viruses and all other forms of corruption.

Back to top


Specific conditions of use for our social media pages

By using or accessing our social media pages, you are considered to have consented to the conditions of use of the particular social media channel and our individual page.

Posts by users do not necessarily reflect the opinions or policy of Inland Revenue. Our decision to follow a Twitter user, favourite a tweet, or re-tweet a tweet does not imply endorsement of any kind on our part.

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

By submitting, posting or displaying your content on our social media pages, you grant us a non-exclusive, transferable, sub-licensable, royalty-free, worldwide licence to use that content.

We reserve the right to remove immediately the following types of comments:

  • comments that reveal the personal information of individual taxpayers
  • abusive, harassing, stalking, threatening or attacking others
  • defamatory, offensive, obscene, vulgar or depicting violence
  • language that is hateful, targets race/ethnicity, religion, gender, nationality or political beliefs
  • fraudulent, deceptive, misleading or unlawful
  • trolling or deliberately disrupting discussion
  • violations of any intellectual property rights
  • spamming
  • commercial solicitation or solicitation of donations
  • link-baiting (embedding a link in your post to draw traffic to your own site).

We may, at our discretion, block or ban anyone who posts those types of comments or who breaches these conditions of use or the conditions of use of a social media channel.

For specific enquiries about individual tax matters do not contact us through our social media pages. Please contact 0800 227 774 or register for myIR Secure Online Services at www.ird.govt.nz.

Back to top


Disclaimers

  1. The information Inland Revenue provides on and through this website and through our social media pages is for general guidance only. It should not be used as a substitute for legal, business, accounting, tax or other professional advice.
  2. This website and our social media pages are intended to provide general information to the public, and all reasonable measures have been taken to ensure its quality and accuracy. However, Inland Revenue:
    • makes no warranty, express or implied, nor assumes any legal liability or responsibility for the accuracy, correctness, completeness or use of any information that is available on or through this website or our social media pages, nor represents that its use would not infringe privately owned rights
    • does not assume any legal liability or responsibility for any damage or loss that may directly or indirectly result from any information contained on this website or our social media pages or any actions taken as a result of the content of this website
    • may change, delete, add to, or otherwise amend information contained on this website or our social media pages without notice
    • is not responsible for verifying the information you provide to Inland Revenue through this website or our social media pages
    • is not responsible for the content of other websites linked to or referenced from this website or our social media pages. We do not endorse the information, content, presentation or accuracy of such other websites, and do not make any warranty, express or implied, regarding them
    • does not endorse any website, organisation or person who creates off-site links to this website or our social media pages.
  3. Inland Revenue makes no warranty, express or implied, nor assumes any legal liability or responsibility:
    • that the website, our server or our social media pages are free of computer viruses or any other harmful components, defects or errors
    • that any defects in the website or our social media pages will be corrected
    • that your access to the website or our social media pages will be reliable, uninterrupted or error-free (including access to any linked websites)
    • for any delays, inaccuracies, failures, errors, omissions, interruptions, deletions, defects, computer viruses or communication line failures, or
    • for any theft, destruction, damage or unauthorised access to your computer system or network.
  4. Reference to any specific commercial product, process or service by trade name, trade mark, manufacturer or otherwise does not constitute an endorsement, recommendation or favouring by Inland Revenue.
  5. Nothing contained on this website or our social media pages is, nor should be relied on as, a promise or representation about past or future events.
  6. Users of this website assume all risks associated with any transfer of data or information to Inland Revenue, and with any other use of this site:
    • While all reasonable efforts have been taken to ensure the security of the information while in transit to us, we do not guarantee this, and we are not liable for any damage arising from interception, loss, theft, other action or difficulty.
    • All data or information transmitted to us through your use of online services becomes the property of Inland Revenue and may be relied upon by us in our dealings with you.
    • Inland Revenue will not be responsible in any manner for direct, indirect, special or consequential loss caused in any way as a result of the use of online services, or this website.

Each page on this website or accessed through it, and on our social media pages must be read in conjunction with these disclaimers and any other disclaimer that forms part of this website or our social media pages.

Back to top


Changes to the website

We may change, suspend or discontinue any aspect of this website at any time, including any service or content offered by or through this website.


Suspension of access

We may, at our discretion, suspend or restrict your access to this website or any part of it for any reason, including a breach of these conditions. Where the suspension is due to a breach of these conditions and in our reasonable opinion, the breach is not remedied or is not capable of being remedied, then we may, at our discretion, suspend your access indefinitely or terminate your access to this website.


Governing law

This website is governed by New Zealand law, and the Courts of New Zealand have exclusive jurisdiction.


Access from outside New Zealand

Inland Revenue makes no representation that this website or our posts on our social media pages comply with laws (including intellectual property laws) of any country outside New Zealand. If you access this website or our social media pages from outside New Zealand, you do so on your own responsibility and are responsible for making sure compliance with all laws in the place where you are located.