Copyright material on Inland Revenue's tax policy website is protected by copyright owned by Inland Revenue on behalf of the Crown.
Unless indicated otherwise for specific items, this copyright material is licensed for re-use under the Creative Commons Attribution 4.0 International licence.
In essence, you are free to copy, distribute and adapt the material, as long as you attribute it to Inland Revenue and abide by the other licence terms. Please note that this licence does not apply to any logos, emblems and trade marks on the website. Those specific items may not be re-used without express permission.
Our intention is to be as consistent as possible with the New Zealand Government Open Access and Licensing framework (NZGOAL), all-of-government guidance for agencies to follow when releasing copyright works and non-copyright or public domain material for reuse by others.
Copyright for legislation
There is no copyright on any New Zealand legislation on this website.
Copyright of third parties
This website may include material where copyright is held by a third party and we have permission to reproduce it.
This website also provides 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 (we cannot give you this permission) to use:
- copyrighted materials from other websites; and
- material on this website that is protected by the copyright of a third party (such as submissions on consultation documents that are publicly released).