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Inland Revenue

Tax Policy

Provision of electronic services

Clauses 13 to 15


(NZ Union of Students’ Associations, Whitireia Community Law Centre)

The ability for borrowers to access a greater amount of information online and to be able to self-manage their loans is supported.

The current interactions between borrowers and Inland Revenue are complicated, time-consuming and not user-friendly. Processes are generally outdated and inflexible. The provision of more online services and borrowers’ ability to self-manage their loans will be of significant benefit, especially to overseas-based borrowers.

The NZ Union of Students’ Associations also supports the continued provision of paper-based and phone-based communication where appropriate and necessary.


Although most communication will occur via electronic means, borrowers who, for example, do not have access to the internet will still be able to receive paper-based communication.


That the submissions be noted.