Conditions of Use

Conditions of Use

Overview
This website and the consultation forum (“forum”) are operated by the Policy Advice Division of Inland Revenue on behalf of the New Zealand Government.
This website and the forum are governed by these Conditions of Use (“conditions”). If you access this website or use the forum, you are considered to have consented to and accepted these conditions.
If you register on this website and create a user profile for the forum, or sign in using Facebook Connect, please note in particular clause 9 “Registered users of the forum” below. The key principle of this clause is that the purpose of the forum function of this website is to create an environment where all participants can contribute freely to constructive discussion and debate. Comments which do not contribute to this environment may be edited or deleted.
Inland Revenue reserves the right to modify these conditions from time to time, without notice. You are responsible for reviewing the conditions, and your continued use of the website and forum constitutes your agreement to these conditions.

The conditions cover:

1. Copyright
1.1. Crown copyright
1.2. Copyright of third parties

2. Linking policy
2.1. Linking to our website or the consultation forum
2.2. Following hypertext links

3. Security and damage

4. Disclaimers

5. Changes to the website or the forum

6. Suspension etc of access

7. Governing law

8. Access from outside New Zealand

9. Registered users of the forum
9.1. Commenting standards
9.2. Participating in the forum discussions
9.3. Attribution of views

This website and the forum (including any personal information we collect) are also governed by a separate privacy policy

1. Copyright

1.1 Crown copyright
Unless otherwise indicated, and except for public contributions which appear on the forum, the material available on this website and forum is protected by Crown copyright. You can reproduce this Crown copyright material free of charge without further permission, as long as you:
a) reproduce the material accurately;
b) do not use the material in a derogatory manner or a misleading context; and
c) acknowledge the source and copyright status of the material.

1.2 Copyright of third parties
This website or the forum may 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:
a) copyrighted materials from other websites; or
b) material on this website or the forum that is protected by the copyright of a third party.

Inland Revenue cannot give you this permission.

2. Linking policy

2.1 Linking to our website or the consultation forum
You may create hypertext links to this website or the forum. If you do this, you:
a) acknowledge that you are responsible for all direct or indirect consequences of the hypertext link; and
b) 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.

2.2 Following hypertext links
If you follow a hypertext link from this website or the forum 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.

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

We provide security to protect our website. You are responsible for ensuring that your own computer is secure, including taking all reasonable steps to:
a) prevent someone misusing or getting unauthorised access to your computer system; and
b) ensure your computer system and data are free of computer viruses and all other forms of corruption.

4. Disclaimers
a) The information provided on this website and the forum are for general guidance only. It should not be used as a substitute for legal, business, accounting, tax or other professional advice.

b) This website and the forum 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:
i.    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 the forum, nor represents that its use would not infringe privately owned rights;
ii.   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 the forum or any actions taken as a result of the content of this website or the forum;
iii. may change, delete, add to, or otherwise amend information contained on this website or the forum without notice;
iv.   is not responsible for verifying the information you provide through this website or the forum;
v.    is not responsible for the content of other websites linked to or referenced from this website or the forum. 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; and
vi.   does not endorse any website, organisation or person who creates off-site links to this website or the forum.

c) Inland Revenue makes no warranty, express or implied, nor assumes any legal liability or responsibility:
i. that the website, forum or the server are free of computer viruses or any other harmful components, defects or errors;
ii. that any defects in the website or the forum will be corrected;
iii. that your access to the website or the forum will be reliable, uninterrupted or error-free (including access to any linked websites);
iv. for any delays, inaccuracies, failures, errors, omissions, interruptions, deletions, defects, computer viruses or communication line failures; or
v. for any theft, destruction, damage or unauthorised access to your computer system or network.

d) 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.

e) Nothing contained on this website or the forum is, nor should be relied on as, a promise or representation about past or future events. In particular, you should note that this website and the forum describes policy proposals, which may or may not be implemented.

f) Users of this website or the forum assume all risks associated with any transfer of data or information to Inland Revenue, and with any other use of this website or the forum. Please note that:

i. 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;
ii. all data or information transmitted to us through your use of this website or the forum becomes the property of Inland Revenue; and
iii. 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 this website or the forum.

g) Each page on this website and the forum must be read in conjunction with these disclaimers and any other disclaimer that forms part of this website or the forum.

5. Changes to the website or the forum
Inland Revenue may without notice change, suspend or discontinue any aspect of this website or the forum at any time, including any service or content offered by this website or the forum.

6. Suspension etc of access
Inland Revenue may at its discretion and without notice, terminate, suspend or restrict your access to this website and / or the forum or any part of it for any reason, including a breach of these conditions.

7. Governing law
This website and the forum are governed by New Zealand law, and the Courts of New Zealand have exclusive jurisdiction.

8. Access from outside New Zealand
Inland Revenue makes no representation that this website or the forum comply with laws (including intellectual property laws) of any country outside New Zealand. If you access this website or the forum from outside New Zealand, you do so at your own responsibility and are responsible for ensuring compliance with all laws in the place where you are located.

9. Registered users of the forum

This clause 9 applies to users of this website who register and create a user profile for the forum, and those who sign on to the forum using Facebook Connect.

This website was created by Inland Revenue for open public consultation to help the New Zealand Government develop better policy. The Policy Advice Division of Inland Revenue monitors forum comments to support an environment where all participants can contribute freely to constructive discussion and debate. Comments which do not contribute to this environment may be edited or deleted.

Anything you post on this forum is subject to the Official Information Act 1982

9.1 Commenting standards
All contributions to the forum should be:
a)   thoughtful;
b)   respectful of others;
c)   free from offensive language; and
d)   lawful.

As well, your comments should:
a)   protect your privacy and that of others -- don’t include names, email addresses, street addresses, phone numbers or any other identifying information in your user name or your comments. You may use your own real name (and if you represent an organisation, its name) if you wish, but remember that this is a public forum and others may misuse this information;
b)   relate to the relevant topic and issues being discussed; and
c)   represent your own, genuine, views.

Comments should not include:
a)   profane or offensive language including, but not limited to: hateful, abusive, discriminatory, obscene or sexually explicit comments, or anything else which is objectionable;
b)   threats, personal attacks, libel or defamatory comments or material;
c)   blatant misstatements of fact;
d)   confidential or commercially sensitive information;
e)   spam or any other form of solicitation, promotion or endorsement of business or commercial interests;
f)    misrepresentations of the contributor’s identity; or
g) anything that infringes on the rights of another individual or organisation, including, but not limited to, legal, privacy or intellectual property rights.

We reserve the right to edit or delete comments, before and / or after they appear on the website / forum, that in our view do not comply with these conditions of use.

We will inform you via email if we edit or delete your comment, and give you the opportunity to post again, except in the case of a serious or repeated breach of the conditions of use, or where we otherwise consider it appropriate not to do so.

Contributors who seriously or repeatedly breach the conditions of use may have their posting rights suspended and/or their accounts terminated without notice.
If you think that anyone else has posted a comment which breaches the conditions of use, please let us know using the “report” function on the forum.

9.2 Participating in the forum discussions
Before you can participate in the forum discussions, you must register and create a username and password for signing in. You will need a valid email address to confirm your registration. Alternatively, you may use Facebook Connect to enable you to post comments. Please register only once - we may block one or more of your accounts if you appear to be using multiple usernames to distort the forum discussion.
Any personal information you choose to provide will be used for the purposes and administration of the forum and treated in accordance with the privacy policy. If you have used Facebook Connect to participate in the forum, then some information about your participation may be transmitted to other websites, and may appear on your Facebook page.
Once you have registered, you can post comments on any of the forum topic discussion boards.
You are responsible for all postings under your username and password. Please keep them confidential.
If you suspect someone has used your account without your consent, please notify us immediately by emailing forumadmin@ird.govt.nz

9.3 Attribution of views
Comments on the forum are the views of the contributors to the forum and do not represent the views of Inland Revenue or the New Zealand Government.