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Terms of use

This forum was created by the Policy & Strategy Unit, Inland Revenue, on behalf of the Minister of Revenue, for open public consultation to help the government develop better policy. The Policy & Strategy team of Inland Revenue monitors forum comments to support an environment where all participants can contribute freely to constructive discussion and debate.

By registering and choosing to participate in this forum, you agree to comply with these Terms of Use. Please read the following information carefully.

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

Commenting standards

All contributions to the forum should be:

  • thoughtful
  • respectful of others
  • free from offensive language
  • lawful.

As well, your comments should:

  • 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.  However, 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
  • relate to the relevant topic and issues being discussed
  • represent your own, genuine, views.

Comments should not include:

  • profane or offensive language including, but not limited to, hateful, abusive, discriminatory, obscene or sexually explicit comments, or anything else which is objectionable
  • threats, personal attacks, libel or defamation
  • blatant misstatements of fact
  • confidential or commercially sensitive information
  • spam or any other form of solicitation, promotion or endorsement of business or commercial interests
  • misrepresentations of the commenter's identity
  • anything that infringes on the rights of another individual or organisation, including, but not limited to, legal, privacy or intellectual property rights.

If your contributions do include the personal information of someone other than yourself and/or commercial information, you warrant that you have consent and/or the right to post that material in this forum.

We reserve the right to edit or delete comments, before and / or after they appear on the forum, that in our view do not comply with these Terms 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 these Terms of Use or where we otherwise consider it appropriate not to do so.

Participants who in our view seriously or repeatedly breach the Terms of Use may have their posting rights suspended.

Participating in forum discussions

Before you can comment on the forum, you must create a username and provide an email address.   Any personal information you choose to provide will be used for the purposes and administration of this forum and treated in accordance with Inland Revenue’s privacy policy.

Government employees who participate on the site are reminded of their obligations under the Standards of Integrity and Conduct.

If you suspect someone has attempted to use your identity to post a comment on the forum, please notify us immediately by emailing

Intellectual property

We do not claim to own any copyright material you may post. You do, however, grant Inland Revenue a non-exclusive, royalty-free, perpetual and irrevocable licence to:

  • use, reproduce, distribute, modify, publish and display any such material in any media and in any format, including on this or any other website, in hard copy publications, in email notifications and alerts and in web feeds without any obligation to compensate you; and
  • sub-license any such material for re-use by others on the same terms.

If your contributions include material in which copyright or other intellectual property is owned by someone other than yourself, or the organisation you are posting on behalf of, you warrant that you have the right to post that material and to grant the licence referred to above.

Attribution of views

Comments on this forum are the views of the contributors to this forum, and do not represent the views of Inland Revenue or the Government.

Changes to the Terms of Use

We may update these Terms of Use from time to time without notice.

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