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Inland Revenue

Tax Policy


What accessibility standards does this website meet?

This website is designed to be as accessible as possible and meet the New Zealand Government Web Standards.

If you have any comments on the accessibility of this site, or suggestions on how we could improve accessibility, please contact us.

What formats do we publish content in?

From 2009 onwards most of the content on this website is provided in standard web page format (HTML). We also publish our publications in portable document format (PDF) and Microsoft Word (DOC and DOCX) formats as alternatives for reading, editing, and printing.

To read and print PDF files you will need a PDF viewer (modern browsers such as Mozilla Firefox, Google Chrome, and Microsoft Edge include a PDF viewer; Adobe Acrobat Reader is also available from the Adobe website),

To read and print Microsoft Word documents you will need Microsoft Word, a Microsoft Word viewer, or an application capable of opening Microsoft Word documents such as LibreOffice.

Some documents may only be available in PDF format. This is usually when:

  • The information is released under the Official Information Act 1982, and the information was scanned or information was marked as withheld.
  • We have published bills, Supplementary Order Papers (SOPs) and Acts on this site as soon as they become available – these are made available by the Parliamentary Counsel Office in standard web page format on the New Zealand Legislation website within set timeframes.
  • A document must be published urgently – we will create a standard web format version as soon as we can.

If you find content that you cannot access, please contact us. We may be able to provide you with the content in an alternative format.