Gateway services

<!DOCTYPE html>      <html class="no-js" lang="en">  <head><script type="text/javascript" src="/_static/js/bundle-playback.js?v=HxkREWBo" charset="utf-8"></script> <script type="text/javascript" src="/_static/js/wombat.js?v=txqj7nKC" charset="utf-8"></script> <script>window.RufflePlayer=window.RufflePlayer||{};window.RufflePlayer.config={"autoplay":"on","unmuteOverlay":"hidden"};</script> <script type="text/javascript" src="/_static/js/ruffle/ruffle.js"></script> <script type="text/javascript"> __wm.init("https://web.archive.org/web"); __wm.wombat("https://www.ird.govt.nz/topics/intermediaries/gateway-services","20240515221149","https://web.archive.org/","web","/_static/", "1715811109"); </script> <link rel="stylesheet" type="text/css" href="/_static/css/banner-styles.css?v=S1zqJCYt" /> <link rel="stylesheet" type="text/css" href="/_static/css/iconochive.css?v=3PDvdIFv" />  <meta charset="utf-8"> <meta http-equiv="x-ua-compatible" content="ie=edge"><script type="text/javascript">window.NREUM||(NREUM={});NREUM.info = {"beacon":"bam.nr-data.net","errorBeacon":"bam.nr-data.net","licenseKey":"NRJS-90435e115ada12916ae","applicationID":"468898334","transactionName":"M1MHZEVYDEVYUkdRXwoZKGZ0FjFfTVRQV0IBdQpeQ0sNWlVUQRd5ClIASA==","queueTime":0,"applicationTime":185,"agent":"","atts":""}</script><script type="text/javascript">(window.NREUM||(NREUM={})).init={privacy:{cookies_enabled:false},ajax:{deny_list:["bam.nr-data.net"]}};(window.NREUM||(NREUM={})).loader_config={xpid:"Vg8EVFNRDhAEUllaDgkEVVA=",licenseKey:"NRJS-90435e115ada12916ae",applicationID:"468898334"};window.NREUM||(NREUM={}),__nr_require=function(t,e,n){function r(n){if(!e[n]){var i=e[n]={exports:{}};t[n][0].call(i.exports,function(e){var i=t[n][1][e];return r(i||e)},i,i.exports)}return e[n].exports}if("function"==typeof __nr_require)return __nr_require;for(var i=0;i<n.length;i++)r(n[i]);return r}({1:[function(t,e,n){function r(t){try{s.console&&console.log(t)}catch(e){}}var i,o=t("ee"),a=t(27),s={};try{i=localStorage.getItem("__nr_flags").split(","),console&&"function"==typeof console.log&&(s.console=!0,i.indexOf("dev")!==-1&&(s.dev=!0),i.indexOf("nr_dev")!==-1&&(s.nrDev=!0))}catch(c){}s.nrDev&&o.on("internal-error",function(t){r(t.stack)}),s.dev&&o.on("fn-err",function(t,e,n){r(n.stack)}),s.dev&&(r("NR AGENT IN DEVELOPMENT MODE"),r("flags: "+a(s,function(t,e){return t}).join(", ")))},{}],2:[function(t,e,n){function r(t,e,n,r,s){try{p?p-=1:i(s||new UncaughtException(t,e,n),!0)}catch(f){try{o("ierr",[f,c.now(),!0])}catch(d){}}return"function"==typeof u&&u.apply(this,a(arguments))}function UncaughtException(t,e,n){this.message=t||"Uncaught error with no additional information",this.sourceURL=e,this.line=n}function i(t,e){var n=e?null:c.now();o("err",[t,n])}var o=t("handle"),a=t(28),s=t("ee"),c=t("loader"),f=t("gos"),u=window.onerror,d=!1,l="nr@seenError";if(!c.disabled){var p=0;c.features.err=!0,t(1),window.onerror=r;try{throw new Error}catch(h){"stack"in h&&(t(10),t(9),"addEventListener"in window&&t(6),c.xhrWrappable&&t(11),d=!0)}s.on("fn-start",function(t,e,n){d&&(p+=1)}),s.on("fn-err",function(t,e,n){d&&!n[l]&&(f(n,l,function(){return!0}),this.thrown=!0,i(n))}),s.on("fn-end",function(){d&&!this.thrown&&p>0&&(p-=1)}),s.on("internal-error",function(t){o("ierr",[t,c.now(),!0])})}},{}],3:[function(t,e,n){var r=t("loader");r.disabled||(r.features.ins=!0)},{}],4:[function(t,e,n){function r(){var t=new PerformanceObserver(function(t,e){var n=t.getEntries();s(v,[n])});try{t.observe({entryTypes:["resource"]})}catch(e){}}function i(t){if(s(v,[window.performance.getEntriesByType(w)]),window.performance["c"+l])try{window.performance[h](m,i,!1)}catch(t){}else try{window.performance[h]("webkit"+m,i,!1)}catch(t){}}function o(t){}if(window.performance&&window.performance.timing&&window.performance.getEntriesByType){var a=t("ee"),s=t("handle"),c=t(10),f=t(9),u=t(5),d=t(19),l="learResourceTimings",p="addEventListener",h="removeEventListener",m="resourcetimingbufferfull",v="bstResource",w="resource",g="-start",y="-end",x="fn"+g,b="fn"+y,E="bstTimer",R="pushState",S=t("loader");if(!S.disabled){S.features.stn=!0,t(8),"addEventListener"in window&&t(6);var O=NREUM.o.EV;a.on(x,function(t,e){var n=t[0];n instanceof O&&(this.bstStart=S.now())}),a.on(b,function(t,e){var n=t[0];n instanceof O&&s("bst",[n,e,this.bstStart,S.now()])}),c.on(x,function(t,e,n){this.bstStart=S.now(),this.bstType=n}),c.on(b,function(t,e){s(E,[e,this.bstStart,S.now(),this.bstType])}),f.on(x,function(){this.bstStart=S.now()}),f.on(b,function(t,e){s(E,[e,this.bstStart,S.now(),"requestAnimationFrame"])}),a.on(R+g,function(t){this.time=S.now(),this.startPath=location.pathname+location.hash}),a.on(R+y,function(t){s("bstHist",[location.pathname+location.hash,this.startPath,this.time])}),u()?(s(v,[window.performance.getEntriesByType("resource")]),r()):p in window.performance&&(window.performance["c"+l]?window.performance[p](m,i,d(!1)):window.performance[p]("webkit"+m,i,d(!1))),document[p]("scroll",o,d(!1)),document[p]("keypress",o,d(!1)),document[p]("click",o,d(!1))}}},{}],5:[function(t,e,n){e.exports=function(){return"PerformanceObserver"in window&&"function"==typeof window.PerformanceObserver}},{}],6:[function(t,e,n){function r(t){for(var e=t;e&&!e.hasOwnProperty(u);)e=Object.getPrototypeOf(e);e&&i(e)}function i(t){s.inPlace(t,[u,d],"-",o)}function o(t,e){return t[1]}var a=t("ee").get("events"),s=t("wrap-function")(a,!0),c=t("gos"),f=XMLHttpRequest,u="addEventListener",d="removeEventListener";e.exports=a,"getPrototypeOf"in Object?(r(document),r(window),r(f.prototype)):f.prototype.hasOwnProperty(u)&&(i(window),i(f.prototype)),a.on(u+"-start",function(t,e){var n=t[1];if(null!==n&&("function"==typeof n||"object"==typeof n)){var r=c(n,"nr@wrapped",function(){function t(){if("function"==typeof n.handleEvent)return n.handleEvent.apply(n,arguments)}var e={object:t,"function":n}[typeof n];return e?s(e,"fn-",null,e.name||"anonymous"):n});this.wrapped=t[1]=r}}),a.on(d+"-start",function(t){t[1]=this.wrapped||t[1]})},{}],7:[function(t,e,n){function r(t,e,n){var r=t[e];"function"==typeof r&&(t[e]=function(){var t=o(arguments),e={};i.emit(n+"before-start",[t],e);var a;e[m]&&e[m].dt&&(a=e[m].dt);var s=r.apply(this,t);return i.emit(n+"start",[t,a],s),s.then(function(t){return i.emit(n+"end",[null,t],s),t},function(t){throw i.emit(n+"end",[t],s),t})})}var i=t("ee").get("fetch"),o=t(28),a=t(27);e.exports=i;var s=window,c="fetch-",f=c+"body-",u=["arrayBuffer","blob","json","text","formData"],d=s.Request,l=s.Response,p=s.fetch,h="prototype",m="nr@context";d&&l&&p&&(a(u,function(t,e){r(d[h],e,f),r(l[h],e,f)}),r(s,"fetch",c),i.on(c+"end",function(t,e){var n=this;if(e){var r=e.headers.get("content-length");null!==r&&(n.rxSize=r),i.emit(c+"done",[null,e],n)}else i.emit(c+"done",[t],n)}))},{}],8:[function(t,e,n){var r=t("ee").get("history"),i=t("wrap-function")(r);e.exports=r;var o=window.history&&window.history.constructor&&window.history.constructor.prototype,a=window.history;o&&o.pushState&&o.replaceState&&(a=o),i.inPlace(a,["pushState","replaceState"],"-")},{}],9:[function(t,e,n){var r=t("ee").get("raf"),i=t("wrap-function")(r),o="equestAnimationFrame";e.exports=r,i.inPlace(window,["r"+o,"mozR"+o,"webkitR"+o,"msR"+o],"raf-"),r.on("raf-start",function(t){t[0]=i(t[0],"fn-")})},{}],10:[function(t,e,n){function r(t,e,n){t[0]=a(t[0],"fn-",null,n)}function i(t,e,n){this.method=n,this.timerDuration=isNaN(t[1])?0:+t[1],t[0]=a(t[0],"fn-",this,n)}var o=t("ee").get("timer"),a=t("wrap-function")(o),s="setTimeout",c="setInterval",f="clearTimeout",u="-start",d="-";e.exports=o,a.inPlace(window,[s,"setImmediate"],s+d),a.inPlace(window,[c],c+d),a.inPlace(window,[f,"clearImmediate"],f+d),o.on(c+u,r),o.on(s+u,i)},{}],11:[function(t,e,n){function r(t,e){d.inPlace(e,["onreadystatechange"],"fn-",s)}function i(){var t=this,e=u.context(t);t.readyState>3&&!e.resolved&&(e.resolved=!0,u.emit("xhr-resolved",[],t)),d.inPlace(t,y,"fn-",s)}function o(t){x.push(t),m&&(E?E.then(a):w?w(a):(R=-R,S.data=R))}function a(){for(var t=0;t<x.length;t++)r([],x[t]);x.length&&(x=[])}function s(t,e){return e}function c(t,e){for(var n in t)e[n]=t[n];return e}t(6);var f=t("ee"),u=f.get("xhr"),d=t("wrap-function")(u),l=t(19),p=NREUM.o,h=p.XHR,m=p.MO,v=p.PR,w=p.SI,g="readystatechange",y=["onload","onerror","onabort","onloadstart","onloadend","onprogress","ontimeout"],x=[];e.exports=u;var b=window.XMLHttpRequest=function(t){var e=new h(t);try{u.emit("new-xhr",[e],e),e.addEventListener(g,i,l(!1))}catch(n){try{u.emit("internal-error",[n])}catch(r){}}return e};if(c(h,b),b.prototype=h.prototype,d.inPlace(b.prototype,["open","send"],"-xhr-",s),u.on("send-xhr-start",function(t,e){r(t,e),o(e)}),u.on("open-xhr-start",r),m){var E=v&&v.resolve();if(!w&&!v){var R=1,S=document.createTextNode(R);new m(a).observe(S,{characterData:!0})}}else f.on("fn-end",function(t){t[0]&&t[0].type===g||a()})},{}],12:[function(t,e,n){function r(t){if(!s(t))return null;var e=window.NREUM;if(!e.loader_config)return null;var n=(e.loader_config.accountID||"").toString()||null,r=(e.loader_config.agentID||"").toString()||null,f=(e.loader_config.trustKey||"").toString()||null;if(!n||!r)return null;var h=p.generateSpanId(),m=p.generateTraceId(),v=Date.now(),w={spanId:h,traceId:m,timestamp:v};return(t.sameOrigin||c(t)&&l())&&(w.traceContextParentHeader=i(h,m),w.traceContextStateHeader=o(h,v,n,r,f)),(t.sameOrigin&&!u()||!t.sameOrigin&&c(t)&&d())&&(w.newrelicHeader=a(h,m,v,n,r,f)),w}function i(t,e){return"00-"+e+"-"+t+"-01"}function o(t,e,n,r,i){var o=0,a="",s=1,c="",f="";return i+"@nr="+o+"-"+s+"-"+n+"-"+r+"-"+t+"-"+a+"-"+c+"-"+f+"-"+e}function a(t,e,n,r,i,o){var a="btoa"in window&&"function"==typeof window.btoa;if(!a)return null;var s={v:[0,1],d:{ty:"Browser",ac:r,ap:i,id:t,tr:e,ti:n}};return o&&r!==o&&(s.d.tk=o),btoa(JSON.stringify(s))}function s(t){return f()&&c(t)}function c(t){var e=!1,n={};if("init"in NREUM&&"distributed_tracing"in NREUM.init&&(n=NREUM.init.distributed_tracing),t.sameOrigin)e=!0;else if(n.allowed_origins instanceof Array)for(var r=0;r<n.allowed_origins.length;r++){var i=h(n.allowed_origins[r]);if(t.hostname===i.hostname&&t.protocol===i.protocol&&t.port===i.port){e=!0;break}}return e}function f(){return"init"in NREUM&&"distributed_tracing"in NREUM.init&&!!NREUM.init.distributed_tracing.enabled}function u(){return"init"in NREUM&&"distributed_tracing"in NREUM.init&&!!NREUM.init.distributed_tracing.exclude_newrelic_header}function d(){return"init"in NREUM&&"distributed_tracing"in NREUM.init&&NREUM.init.distributed_tracing.cors_use_newrelic_header!==!1}function l(){return"init"in NREUM&&"distributed_tracing"in NREUM.init&&!!NREUM.init.distributed_tracing.cors_use_tracecontext_headers}var p=t(24),h=t(14);e.exports={generateTracePayload:r,shouldGenerateTrace:s}},{}],13:[function(t,e,n){function r(t){var e=this.params,n=this.metrics;if(!this.ended){this.ended=!0;for(var r=0;r<l;r++)t.removeEventListener(d[r],this.listener,!1);return e.protocol&&"data"===e.protocol?void g("Ajax/DataUrl/Excluded"):void(e.aborted||(n.duration=a.now()-this.startTime,this.loadCaptureCalled||4!==t.readyState?null==e.status&&(e.status=0):o(this,t),n.cbTime=this.cbTime,s("xhr",[e,n,this.startTime,this.endTime,"xhr"],this)))}}function i(t,e){var n=c(e),r=t.params;r.hostname=n.hostname,r.port=n.port,r.protocol=n.protocol,r.host=n.hostname+":"+n.port,r.pathname=n.pathname,t.parsedOrigin=n,t.sameOrigin=n.sameOrigin}function o(t,e){t.params.status=e.status;var n=v(e,t.lastSize);if(n&&(t.metrics.rxSize=n),t.sameOrigin){var r=e.getResponseHeader("X-NewRelic-App-Data");r&&(t.params.cat=r.split(", ").pop())}t.loadCaptureCalled=!0}var a=t("loader");if(a.xhrWrappable&&!a.disabled){var s=t("handle"),c=t(14),f=t(12).generateTracePayload,u=t("ee"),d=["load","error","abort","timeout"],l=d.length,p=t("id"),h=t(20),m=t(18),v=t(15),w=t(19),g=t(21).recordSupportability,y=NREUM.o.REQ,x=window.XMLHttpRequest;a.features.xhr=!0,t(11),t(7),u.on("new-xhr",function(t){var e=this;e.totalCbs=0,e.called=0,e.cbTime=0,e.end=r,e.ended=!1,e.xhrGuids={},e.lastSize=null,e.loadCaptureCalled=!1,e.params=this.params||{},e.metrics=this.metrics||{},t.addEventListener("load",function(n){o(e,t)},w(!1)),h&&(h>34||h<10)||t.addEventListener("progress",function(t){e.lastSize=t.loaded},w(!1))}),u.on("open-xhr-start",function(t){this.params={method:t[0]},i(this,t[1]),this.metrics={}}),u.on("open-xhr-end",function(t,e){"loader_config"in NREUM&&"xpid"in NREUM.loader_config&&this.sameOrigin&&e.setRequestHeader("X-NewRelic-ID",NREUM.loader_config.xpid);var n=f(this.parsedOrigin);if(n){var r=!1;n.newrelicHeader&&(e.setRequestHeader("newrelic",n.newrelicHeader),r=!0),n.traceContextParentHeader&&(e.setRequestHeader("traceparent",n.traceContextParentHeader),n.traceContextStateHeader&&e.setRequestHeader("tracestate",n.traceContextStateHeader),r=!0),r&&(this.dt=n)}}),u.on("send-xhr-start",function(t,e){var n=this.metrics,r=t[0],i=this;if(n&&r){var o=m(r);o&&(n.txSize=o)}this.startTime=a.now(),this.listener=function(t){try{"abort"!==t.type||i.loadCaptureCalled||(i.params.aborted=!0),("load"!==t.type||i.called===i.totalCbs&&(i.onloadCalled||"function"!=typeof e.onload))&&i.end(e)}catch(n){try{u.emit("internal-error",[n])}catch(r){}}};for(var s=0;s<l;s++)e.addEventListener(d[s],this.listener,w(!1))}),u.on("xhr-cb-time",function(t,e,n){this.cbTime+=t,e?this.onloadCalled=!0:this.called+=1,this.called!==this.totalCbs||!this.onloadCalled&&"function"==typeof n.onload||this.end(n)}),u.on("xhr-load-added",function(t,e){var n=""+p(t)+!!e;this.xhrGuids&&!this.xhrGuids[n]&&(this.xhrGuids[n]=!0,this.totalCbs+=1)}),u.on("xhr-load-removed",function(t,e){var n=""+p(t)+!!e;this.xhrGuids&&this.xhrGuids[n]&&(delete this.xhrGuids[n],this.totalCbs-=1)}),u.on("xhr-resolved",function(){this.endTime=a.now()}),u.on("addEventListener-end",function(t,e){e instanceof x&&"load"===t[0]&&u.emit("xhr-load-added",[t[1],t[2]],e)}),u.on("removeEventListener-end",function(t,e){e instanceof x&&"load"===t[0]&&u.emit("xhr-load-removed",[t[1],t[2]],e)}),u.on("fn-start",function(t,e,n){e instanceof x&&("onload"===n&&(this.onload=!0),("load"===(t[0]&&t[0].type)||this.onload)&&(this.xhrCbStart=a.now()))}),u.on("fn-end",function(t,e){this.xhrCbStart&&u.emit("xhr-cb-time",[a.now()-this.xhrCbStart,this.onload,e],e)}),u.on("fetch-before-start",function(t){function e(t,e){var n=!1;return e.newrelicHeader&&(t.set("newrelic",e.newrelicHeader),n=!0),e.traceContextParentHeader&&(t.set("traceparent",e.traceContextParentHeader),e.traceContextStateHeader&&t.set("tracestate",e.traceContextStateHeader),n=!0),n}var n,r=t[1]||{};"string"==typeof t[0]?n=t[0]:t[0]&&t[0].url?n=t[0].url:window.URL&&t[0]&&t[0]instanceof URL&&(n=t[0].href),n&&(this.parsedOrigin=c(n),this.sameOrigin=this.parsedOrigin.sameOrigin);var i=f(this.parsedOrigin);if(i&&(i.newrelicHeader||i.traceContextParentHeader))if("string"==typeof t[0]||window.URL&&t[0]&&t[0]instanceof URL){var o={};for(var a in r)o[a]=r[a];o.headers=new Headers(r.headers||{}),e(o.headers,i)&&(this.dt=i),t.length>1?t[1]=o:t.push(o)}else t[0]&&t[0].headers&&e(t[0].headers,i)&&(this.dt=i)}),u.on("fetch-start",function(t,e){this.params={},this.metrics={},this.startTime=a.now(),this.dt=e,t.length>=1&&(this.target=t[0]),t.length>=2&&(this.opts=t[1]);var n,r=this.opts||{},o=this.target;if("string"==typeof o?n=o:"object"==typeof o&&o instanceof y?n=o.url:window.URL&&"object"==typeof o&&o instanceof URL&&(n=o.href),i(this,n),"data"!==this.params.protocol){var s=(""+(o&&o instanceof y&&o.method||r.method||"GET")).toUpperCase();this.params.method=s,this.txSize=m(r.body)||0}}),u.on("fetch-done",function(t,e){if(this.endTime=a.now(),this.params||(this.params={}),"data"===this.params.protocol)return void g("Ajax/DataUrl/Excluded");this.params.status=e?e.status:0;var n;"string"==typeof this.rxSize&&this.rxSize.length>0&&(n=+this.rxSize);var r={txSize:this.txSize,rxSize:n,duration:a.now()-this.startTime};s("xhr",[this.params,r,this.startTime,this.endTime,"fetch"],this)})}},{}],14:[function(t,e,n){var r={};e.exports=function(t){if(t in r)return r[t];if(0===(t||"").indexOf("data:"))return{protocol:"data"};var e=document.createElement("a"),n=window.location,i={};e.href=t,i.port=e.port;var o=e.href.split("://");!i.port&&o[1]&&(i.port=o[1].split("/")[0].split("@").pop().split(":")[1]),i.port&&"0"!==i.port||(i.port="https"===o[0]?"443":"80"),i.hostname=e.hostname||n.hostname,i.pathname=e.pathname,i.protocol=o[0],"/"!==i.pathname.charAt(0)&&(i.pathname="/"+i.pathname);var a=!e.protocol||":"===e.protocol||e.protocol===n.protocol,s=e.hostname===document.domain&&e.port===n.port;return i.sameOrigin=a&&(!e.hostname||s),"/"===i.pathname&&(r[t]=i),i}},{}],15:[function(t,e,n){function r(t,e){var n=t.responseType;return"json"===n&&null!==e?e:"arraybuffer"===n||"blob"===n||"json"===n?i(t.response):"text"===n||""===n||void 0===n?i(t.responseText):void 0}var i=t(18);e.exports=r},{}],16:[function(t,e,n){function r(){}function i(t,e,n,r){return function(){return u.recordSupportability("API/"+e+"/called"),o(t+e,[f.now()].concat(s(arguments)),n?null:this,r),n?void 0:this}}var o=t("handle"),a=t(27),s=t(28),c=t("ee").get("tracer"),f=t("loader"),u=t(21),d=NREUM;"undefined"==typeof window.newrelic&&(newrelic=d);var l=["setPageViewName","setCustomAttribute","setErrorHandler","finished","addToTrace","inlineHit","addRelease"],p="api-",h=p+"ixn-";a(l,function(t,e){d[e]=i(p,e,!0,"api")}),d.addPageAction=i(p,"addPageAction",!0),d.setCurrentRouteName=i(p,"routeName",!0),e.exports=newrelic,d.interaction=function(){return(new r).get()};var m=r.prototype={createTracer:function(t,e){var n={},r=this,i="function"==typeof e;return o(h+"tracer",[f.now(),t,n],r),function(){if(c.emit((i?"":"no-")+"fn-start",[f.now(),r,i],n),i)try{return e.apply(this,arguments)}catch(t){throw c.emit("fn-err",[arguments,this,t],n),t}finally{c.emit("fn-end",[f.now()],n)}}}};a("actionText,setName,setAttribute,save,ignore,onEnd,getContext,end,get".split(","),function(t,e){m[e]=i(h,e)}),newrelic.noticeError=function(t,e){"string"==typeof t&&(t=new Error(t)),u.recordSupportability("API/noticeError/called"),o("err",[t,f.now(),!1,e])}},{}],17:[function(t,e,n){function r(t){if(NREUM.init){for(var e=NREUM.init,n=t.split("."),r=0;r<n.length-1;r++)if(e=e[n[r]],"object"!=typeof e)return;return e=e[n[n.length-1]]}}e.exports={getConfiguration:r}},{}],18:[function(t,e,n){e.exports=function(t){if("string"==typeof t&&t.length)return t.length;if("object"==typeof t){if("undefined"!=typeof ArrayBuffer&&t instanceof ArrayBuffer&&t.byteLength)return t.byteLength;if("undefined"!=typeof Blob&&t instanceof Blob&&t.size)return t.size;if(!("undefined"!=typeof FormData&&t instanceof FormData))try{return JSON.stringify(t).length}catch(e){return}}}},{}],19:[function(t,e,n){var r=!1;try{var i=Object.defineProperty({},"passive",{get:function(){r=!0}});window.addEventListener("testPassive",null,i),window.removeEventListener("testPassive",null,i)}catch(o){}e.exports=function(t){return r?{passive:!0,capture:!!t}:!!t}},{}],20:[function(t,e,n){var r=0,i=navigator.userAgent.match(/Firefox[\/\s](\d+\.\d+)/);i&&(r=+i[1]),e.exports=r},{}],21:[function(t,e,n){function r(t,e){var n=[a,t,{name:t},e];return o("storeMetric",n,null,"api"),n}function i(t,e){var n=[s,t,{name:t},e];return o("storeEventMetrics",n,null,"api"),n}var o=t("handle"),a="sm",s="cm";e.exports={constants:{SUPPORTABILITY_METRIC:a,CUSTOM_METRIC:s},recordSupportability:r,recordCustom:i}},{}],22:[function(t,e,n){function r(){return s.exists&&performance.now?Math.round(performance.now()):(o=Math.max((new Date).getTime(),o))-a}function i(){return o}var o=(new Date).getTime(),a=o,s=t(29);e.exports=r,e.exports.offset=a,e.exports.getLastTimestamp=i},{}],23:[function(t,e,n){function r(t,e){var n=t.getEntries();n.forEach(function(t){"first-paint"===t.name?p("timing",["fp",Math.floor(t.startTime)]):"first-contentful-paint"===t.name&&p("timing",["fcp",Math.floor(t.startTime)])})}function i(t,e){var n=t.getEntries();if(n.length>0){var r=n[n.length-1];if(f&&f<r.startTime)return;var i=[r],o=a({});o&&i.push(o),p("lcp",i)}}function o(t){t.getEntries().forEach(function(t){t.hadRecentInput||p("cls",[t])})}function a(t){var e=navigator.connection||navigator.mozConnection||navigator.webkitConnection;if(e)return e.type&&(t["net-type"]=e.type),e.effectiveType&&(t["net-etype"]=e.effectiveType),e.rtt&&(t["net-rtt"]=e.rtt),e.downlink&&(t["net-dlink"]=e.downlink),t}function s(t){if(t instanceof w&&!y){var e=Math.round(t.timeStamp),n={type:t.type};a(n),e<=h.now()?n.fid=h.now()-e:e>h.offset&&e<=Date.now()?(e-=h.offset,n.fid=h.now()-e):e=h.now(),y=!0,p("timing",["fi",e,n])}}function c(t){"hidden"===t&&(f=h.now(),p("pageHide",[f]))}if(!("init"in NREUM&&"page_view_timing"in NREUM.init&&"enabled"in NREUM.init.page_view_timing&&NREUM.init.page_view_timing.enabled===!1)){var f,u,d,l,p=t("handle"),h=t("loader"),m=t(26),v=t(19),w=NREUM.o.EV;if("PerformanceObserver"in window&&"function"==typeof window.PerformanceObserver){u=new PerformanceObserver(r);try{u.observe({entryTypes:["paint"]})}catch(g){}d=new PerformanceObserver(i);try{d.observe({entryTypes:["largest-contentful-paint"]})}catch(g){}l=new PerformanceObserver(o);try{l.observe({type:"layout-shift",buffered:!0})}catch(g){}}if("addEventListener"in document){var y=!1,x=["click","keydown","mousedown","pointerdown","touchstart"];x.forEach(function(t){document.addEventListener(t,s,v(!1))})}m(c)}},{}],24:[function(t,e,n){function r(){function t(){return e?15&e[n++]:16*Math.random()|0}var e=null,n=0,r=window.crypto||window.msCrypto;r&&r.getRandomValues&&(e=r.getRandomValues(new Uint8Array(31)));for(var i,o="xxxxxxxx-xxxx-4xxx-yxxx-xxxxxxxxxxxx",a="",s=0;s<o.length;s++)i=o[s],"x"===i?a+=t().toString(16):"y"===i?(i=3&t()|8,a+=i.toString(16)):a+=i;return a}function i(){return a(16)}function o(){return a(32)}function a(t){function e(){return n?15&n[r++]:16*Math.random()|0}var n=null,r=0,i=window.crypto||window.msCrypto;i&&i.getRandomValues&&Uint8Array&&(n=i.getRandomValues(new Uint8Array(t)));for(var o=[],a=0;a<t;a++)o.push(e().toString(16));return o.join("")}e.exports={generateUuid:r,generateSpanId:i,generateTraceId:o}},{}],25:[function(t,e,n){function r(t,e){if(!i)return!1;if(t!==i)return!1;if(!e)return!0;if(!o)return!1;for(var n=o.split("."),r=e.split("."),a=0;a<r.length;a++)if(r[a]!==n[a])return!1;return!0}var i=null,o=null,a=/Version\/(\S+)\s+Safari/;if(navigator.userAgent){var s=navigator.userAgent,c=s.match(a);c&&s.indexOf("Chrome")===-1&&s.indexOf("Chromium")===-1&&(i="Safari",o=c[1])}e.exports={agent:i,version:o,match:r}},{}],26:[function(t,e,n){function r(t){function e(){t(s&&document[s]?document[s]:document[o]?"hidden":"visible")}"addEventListener"in document&&a&&document.addEventListener(a,e,i(!1))}var i=t(19);e.exports=r;var o,a,s;"undefined"!=typeof document.hidden?(o="hidden",a="visibilitychange",s="visibilityState"):"undefined"!=typeof document.msHidden?(o="msHidden",a="msvisibilitychange"):"undefined"!=typeof document.webkitHidden&&(o="webkitHidden",a="webkitvisibilitychange",s="webkitVisibilityState")},{}],27:[function(t,e,n){function r(t,e){var n=[],r="",o=0;for(r in t)i.call(t,r)&&(n[o]=e(r,t[r]),o+=1);return n}var i=Object.prototype.hasOwnProperty;e.exports=r},{}],28:[function(t,e,n){function r(t,e,n){e||(e=0),"undefined"==typeof n&&(n=t?t.length:0);for(var r=-1,i=n-e||0,o=Array(i<0?0:i);++r<i;)o[r]=t[e+r];return o}e.exports=r},{}],29:[function(t,e,n){e.exports={exists:"undefined"!=typeof window.performance&&window.performance.timing&&"undefined"!=typeof window.performance.timing.navigationStart}},{}],ee:[function(t,e,n){function r(){}function i(t){function e(t){return t&&t instanceof r?t:t?f(t,c,a):a()}function n(n,r,i,o,a){if(a!==!1&&(a=!0),!p.aborted||o){t&&a&&t(n,r,i);for(var s=e(i),c=m(n),f=c.length,u=0;u<f;u++)c[u].apply(s,r);var l=d[y[n]];return l&&l.push([x,n,r,s]),s}}function o(t,e){g[t]=m(t).concat(e)}function h(t,e){var n=g[t];if(n)for(var r=0;r<n.length;r++)n[r]===e&&n.splice(r,1)}function m(t){return g[t]||[]}function v(t){return l[t]=l[t]||i(n)}function w(t,e){p.aborted||u(t,function(t,n){e=e||"feature",y[n]=e,e in d||(d[e]=[])})}var g={},y={},x={on:o,addEventListener:o,removeEventListener:h,emit:n,get:v,listeners:m,context:e,buffer:w,abort:s,aborted:!1};return x}function o(t){return f(t,c,a)}function a(){return new r}function s(){(d.api||d.feature)&&(p.aborted=!0,d=p.backlog={})}var c="nr@context",f=t("gos"),u=t(27),d={},l={},p=e.exports=i();e.exports.getOrSetContext=o,p.backlog=d},{}],gos:[function(t,e,n){function r(t,e,n){if(i.call(t,e))return t[e];var r=n();if(Object.defineProperty&&Object.keys)try{return Object.defineProperty(t,e,{value:r,writable:!0,enumerable:!1}),r}catch(o){}return t[e]=r,r}var i=Object.prototype.hasOwnProperty;e.exports=r},{}],handle:[function(t,e,n){function r(t,e,n,r){i.buffer([t],r),i.emit(t,e,n)}var i=t("ee").get("handle");e.exports=r,r.ee=i},{}],id:[function(t,e,n){function r(t){var e=typeof t;return!t||"object"!==e&&"function"!==e?-1:t===window?0:a(t,o,function(){return i++})}var i=1,o="nr@id",a=t("gos");e.exports=r},{}],loader:[function(t,e,n){function r(){if(!O++){var t=S.info=NREUM.info,e=m.getElementsByTagName("script")[0];if(setTimeout(f.abort,3e4),!(t&&t.licenseKey&&t.applicationID&&e))return f.abort();c(E,function(e,n){t[e]||(t[e]=n)});var n=a();s("mark",["onload",n+S.offset],null,"api"),s("timing",["load",n]);var r=m.createElement("script");0===t.agent.indexOf("http://")||0===t.agent.indexOf("https://")?r.src=t.agent:r.src=p+"://"+t.agent,e.parentNode.insertBefore(r,e)}}function i(){"complete"===m.readyState&&o()}function o(){s("mark",["domContent",a()+S.offset],null,"api")}var a=t(22),s=t("handle"),c=t(27),f=t("ee"),u=t(25),d=t(17),l=t(19),p=d.getConfiguration("ssl")===!1?"http":"https",h=window,m=h.document,v="addEventListener",w="attachEvent",g=h.XMLHttpRequest,y=g&&g.prototype,x=!1;NREUM.o={ST:setTimeout,SI:h.setImmediate,CT:clearTimeout,XHR:g,REQ:h.Request,EV:h.Event,PR:h.Promise,MO:h.MutationObserver};var b=""+location,E={beacon:"bam.nr-data.net",errorBeacon:"bam.nr-data.net",agent:"js-agent.newrelic.com/nr-1216.min.js"},R=g&&y&&y[v]&&!/CriOS/.test(navigator.userAgent),S=e.exports={offset:a.getLastTimestamp(),now:a,origin:b,features:{},xhrWrappable:R,userAgent:u,disabled:x};if(!x){t(16),t(23),m[v]?(m[v]("DOMContentLoaded",o,l(!1)),h[v]("load",r,l(!1))):(m[w]("onreadystatechange",i),h[w]("onload",r)),s("mark",["firstbyte",a.getLastTimestamp()],null,"api");var O=0}},{}],"wrap-function":[function(t,e,n){function r(t,e){function n(e,n,r,c,f){function nrWrapper(){var o,a,u,l;try{a=this,o=d(arguments),u="function"==typeof r?r(o,a):r||{}}catch(p){i([p,"",[o,a,c],u],t)}s(n+"start",[o,a,c],u,f);try{return l=e.apply(a,o)}catch(h){throw s(n+"err",[o,a,h],u,f),h}finally{s(n+"end",[o,a,l],u,f)}}return a(e)?e:(n||(n=""),nrWrapper[l]=e,o(e,nrWrapper,t),nrWrapper)}function r(t,e,r,i,o){r||(r="");var s,c,f,u="-"===r.charAt(0);for(f=0;f<e.length;f++)c=e[f],s=t[c],a(s)||(t[c]=n(s,u?c+r:r,i,c,o))}function s(n,r,o,a){if(!h||e){var s=h;h=!0;try{t.emit(n,r,o,e,a)}catch(c){i([c,n,r,o],t)}h=s}}return t||(t=u),n.inPlace=r,n.flag=l,n}function i(t,e){e||(e=u);try{e.emit("internal-error",t)}catch(n){}}function o(t,e,n){if(Object.defineProperty&&Object.keys)try{var r=Object.keys(t);return r.forEach(function(n){Object.defineProperty(e,n,{get:function(){return t[n]},set:function(e){return t[n]=e,e}})}),e}catch(o){i([o],n)}for(var a in t)p.call(t,a)&&(e[a]=t[a]);return e}function a(t){return!(t&&t instanceof Function&&t.apply&&!t[l])}function s(t,e){var n=e(t);return n[l]=t,o(t,n,u),n}function c(t,e,n){var r=t[e];t[e]=s(r,n)}function f(){for(var t=arguments.length,e=new Array(t),n=0;n<t;++n)e[n]=arguments[n];return e}var u=t("ee"),d=t(28),l="nr@original",p=Object.prototype.hasOwnProperty,h=!1;e.exports=r,e.exports.wrapFunction=s,e.exports.wrapInPlace=c,e.exports.argsToArray=f},{}]},{},["loader",2,13,4,3]);</script> <meta name="theme-color" content="#115860"/> <meta name="viewport" content="width=device-width, initial-scale=1, shrink-to-fit=no"> <meta property="og:image" content="https://web.archive.org/web/20240515221149im_/https://www.ird.govt.nz/assets/home/images/social-favicon.png"> <link rel="canonical" href="https://web.archive.org/web/20240515221149/http://www.ird.govt.nz/topics/intermediaries/gateway-services">  <link rel="icon" sizes="180x180" href="/web/20240515221149im_/https://www.ird.govt.nz/assets/home/images/apple-touch-icon-180x180-precomposed.png">  <link rel="apple-touch-icon-precomposed" sizes="180x180" href="/web/20240515221149im_/https://www.ird.govt.nz/assets/home/images/apple-touch-icon-180x180-precomposed.png">  <link rel="apple-touch-icon-precomposed" sizes="152x152" href="/web/20240515221149im_/https://www.ird.govt.nz/assets/home/images/apple-touch-icon-152x152-precomposed.png">  <link rel="apple-touch-icon-precomposed" sizes="144x144" href="/web/20240515221149im_/https://www.ird.govt.nz/assets/home/images/apple-touch-icon-144x144-precomposed.png">  <link rel="apple-touch-icon-precomposed" sizes="120x120" href="/web/20240515221149im_/https://www.ird.govt.nz/assets/home/images/apple-touch-icon-120x120-precomposed.png">  <link rel="apple-touch-icon-precomposed" sizes="114x114" href="/web/20240515221149im_/https://www.ird.govt.nz/assets/home/images/apple-touch-icon-114x114-precomposed.png">  <link rel="apple-touch-icon-precomposed" sizes="76x76" href="/web/20240515221149im_/https://www.ird.govt.nz/assets/home/images/apple-touch-icon-76x76-precomposed.png">  <link rel="apple-touch-icon-precomposed" sizes="72x72" href="/web/20240515221149im_/https://www.ird.govt.nz/assets/home/images/apple-touch-icon-72x72-precomposed.png">  <link rel="apple-touch-icon-precomposed" href="/web/20240515221149im_/https://www.ird.govt.nz/assets/home/images/apple-touch-icon-precomposed.png"> <link rel="stylesheet" href="https://web.archive.org/web/20240515221149cs_/https://use.typekit.net/kgv5gkd.css"/> <style> @import url("https://web.archive.org/web/20240515221149cs_/https://static.cloud.coveo.com/searchui/v2.10109/css/CoveoFullSearch.min.css") layer(coveo); @layer coveo, legacy, rebase; </style> <link rel="stylesheet" href="/web/20240515221149cs_/https://www.ird.govt.nz/assets/home/css/main.css?v=0.1854.0-sc10release-PROD-release&cms=127"/> <script class="coveo-script" src="https://web.archive.org/web/20240515221149js_/https://static.cloud.coveo.com/searchui/v2.10109/0/js/CoveoJsSearch.Lazy.min.js" integrity="" crossorigin="anonymous"></script> <title>Gateway services</title> <link href="/web/20240515221149im_/https://www.ird.govt.nz/-/media/themes/ir/shared/favicon.png?modified=20210228002011" rel="shortcut icon"/> <meta property="og:title" content="Gateway services"><meta property="og:url" content="https://web.archive.org/web/20240515221149/https://www.ird.govt.nz/topics/intermediaries/gateway-services"> <meta name="description" content="Through your software provider, you can use these gateway service offerings to file your clients' income tax returns."><meta name="keywords" content="Gateway services, transactions, upload, documents"> <meta property="twitter:title" content="Gateway services"><meta property="twitter:card" content="summary_large_image">  <script> (function (w, d, s, l, i) { w[l] = w[l] || []; w[l].push({ 'gtm.start': new Date().getTime(), event: 'gtm.js' }); var f = d.getElementsByTagName(s)[0], j = d.createElement(s), dl = l != 'dataLayer' ? '&l=' + l : ''; j.async = true; j.src = 'https://web.archive.org/web/20240515221149/https://www.googletagmanager.com/gtm.js?id=' + i + dl ; f.parentNode.insertBefore(j, f); })(window, document, 'script', 'dataLayer', 'GTM-58F6MRW');</script> <script type="text/javascript"> window.TAX_COVEO_CONFIG = { originContext: "PublicSite-Search", noResults: "<p>We couldn't find any results matching your search term</p><p>Search tips</p><ul><li>Check the spelling of your search and try again</li><li>Try a similar search term, like business instead of company</li><li>Keep your search term simple. Our search works best with shorter descriptions</li><li>Use the options to filter your results or try one of our index pages.</li></ul>", searchPageEndpoint: "/search", externalLinks: { taxPolicySearchPage: "https://web.archive.org/web/20240515221149/https://taxpolicy.ird.govt.nz/search#q=", taxTechnicalSearchPage: "https://web.archive.org/web/20240515221149/https://www.taxtechnical.ird.govt.nz/search#q=", }, mediaSearchPageEndpoint:"/index/media-releases", token: "eyJhbGciOiJIUzI1NiJ9.eyJzZWFyY2hIdWIiOiJDb3JlLVNlYXJjaCIsInY4Ijp0cnVlLCJ0b2tlbklkIjoidXpuYWU3dWIzNTZ0MnpibnVnbWd1NnNwaXUiLCJvcmdhbml6YXRpb24iOiJuZXd6ZWFsYW5kaW5sYW5kcmV2ZW51ZXByb2QzNW0xazZlcyIsInVzZXJJZHMiOlt7InR5cGUiOiJVc2VyIiwibmFtZSI6ImFub255bW91cyIsInByb3ZpZGVyIjoiRW1haWwgU2VjdXJpdHkgUHJvdmlkZXIifV0sInJvbGVzIjpbInF1ZXJ5RXhlY3V0b3IiXSwiaXNzIjoiU2VhcmNoQXBpIiwiZXhwIjoxNzE1ODE0MjMzLCJpYXQiOjE3MTU4MTA2MzN9.81tICfIFd0mDWi8AUj4JMvLhdmKP1drlbJ4DpGVz58U", organisation: "newzealandinlandrevenueprod35m1k6es", searchHub: "Core-Search" }; </script> </head> <body class="default-device bodyclass" id="top" data-enable-history="true" data-server-date="Wed, 15 May 2024 22:11:50 GMT" data-template="Topic Information">  <noscript> <iframe src="https://web.archive.org/web/20240515221149if_/https://www.googletagmanager.com/ns.html?id=GTM-58F6MRW" height="0" width="0" style="display:none;visibility:hidden"></iframe> </noscript>  <a id="skip-main" href="#main-content-wrapper">Skip to main content</a>   <div class="component ir-alert"> <div class="alert__wrapper ir-information hide" id="8F377EB825247EFA1EBD061988EEB0F" data-from-date="Mon, 25 Mar 2024 03:00:00 GMT" data-to-date="Thu, 30 May 2024 00:00:00 GMT"> <div class="container"> <div class="row"> <div class="icon-block"> <i class="far fa-info-circle"></i> </div> <div class="col-xs-10 col-md-10"> <p> <strong>Budget 2024:</strong> The Government has announced FamilyBoost, a proposed new childcare payment to help eligible families with the rising costs of Early Childhood Education (ECE). Find out more: <a href="https://web.archive.org/web/20240515221149/https://www.beehive.govt.nz/release/families-receive-75-week-help-ece-fees" class="alert__link">Beehive.govt.nz</a> </p> </div> <div class="col-xs-2 col-md-2 text-right"> <button type="button" title="Close this alert" class="close-alert"> <i class="fal fa-times"></i> </button> </div> </div> </div> </div> </div>     <header class="global-header header-refresh"> <div class="component plain-html"> <div> <div class="header-refresh__container"> <div class="header-refresh__logo-container"> <a class="ird-logo" href="/web/20240515221149/https://www.ird.govt.nz/"> <img alt="Inland Revenue" src="/web/20240515221149im_/https://www.ird.govt.nz/-/media/themes/ir/home/ir-theme/images/logo-landscape.svg?la=en&hash=B1C4664A92B15C4D673718A969E620EC" class="ird-logo__image" id="logo"/> <img alt="Inland Revenue" src="/web/20240515221149im_/https://www.ird.govt.nz/-/media/themes/ir/home/ir-theme/images/logo-landscape-black.png" class="ird-logo__image ird-logo__image--print" id="logo-print"/> </a> </div> <nav class="header-refresh__nav" id="header-nav" aria-labelledby="utilities-nav-title"> <h2 class="visually-hidden" id="utilities-nav-title">Utilities</h2> <ul> <li> <a aria-expanded="false" role="button" class="dropdown-link header-refresh__nav-item" tabindex="0" data-menu-id="header-news-menu-1"> <span class="dropdown-link__label">About us</span> </a> <ul id="header-news-menu-1" class="dropdown-nav"> <li class="dropdown-nav__item"> <a class="dropdown-nav__link " rel="" target="" href="/web/20240515221149/https://www.ird.govt.nz/about-us">About us</a> </li> <li class="dropdown-nav__item"> <a class="dropdown-nav__link " rel="" target="" href="/web/20240515221149/https://www.ird.govt.nz/about-us/careers">IR careers</a> </li> </ul> </li> <li> <a aria-expanded="false" role="button" class="dropdown-link header-refresh__nav-item" tabindex="0" data-menu-id="header-news-menu-2"> <span class="dropdown-link__label">News</span> </a> <ul id="header-news-menu-2" class="dropdown-nav"> <li class="dropdown-nav__item"> <a class="dropdown-nav__link " rel="" target="" href="/web/20240515221149/https://www.ird.govt.nz/media-releases">Media releases</a> </li> <li class="dropdown-nav__item"> <a class="dropdown-nav__link " rel="" target="" href="/web/20240515221149/https://www.ird.govt.nz/index/news">Updates</a> </li> <li class="dropdown-nav__item"> <a class="dropdown-nav__link " rel="" target="" href="/web/20240515221149/https://www.ird.govt.nz/subscription-service">Subscribe</a> </li> <li class="dropdown-nav__item"> <a class="dropdown-nav__link " rel="" target="" href="/web/20240515221149/https://www.ird.govt.nz/index/events">Seminars</a> </li> </ul> </li> <li> <a aria-expanded="false" role="button" class="dropdown-link header-refresh__nav-item" tabindex="0" data-menu-id="header-news-menu-3"> <span class="dropdown-link__label">Related Websites</span> </a> <ul id="header-news-menu-3" class="dropdown-nav"> <li class="dropdown-nav__item"> <a class="dropdown-nav__link external" rel="noopener noreferrer" target="_blank" href="https://web.archive.org/web/20240515221149/https://www.taxtechnical.ird.govt.nz/">Tax Technical</a> </li> <li class="dropdown-nav__item"> <a class="dropdown-nav__link external" rel="noopener noreferrer" target="_blank" href="https://web.archive.org/web/20240515221149/http://taxpolicy.ird.govt.nz/">Tax Policy</a> </li> <li class="dropdown-nav__item"> <a class="dropdown-nav__link " rel="" target="" href="/web/20240515221149/https://www.ird.govt.nz/international-tax">International</a> </li> </ul> </li> <li> <a aria-expanded="false" role="button" class="dropdown-link header-refresh__nav-item" tabindex="0" data-menu-id="header-news-menu-4"> <span class="dropdown-link__label">Contact us</span> </a> <ul id="header-news-menu-4" class="dropdown-nav"> <li class="dropdown-nav__item"> <a class="dropdown-nav__link " rel="" target="" href="/web/20240515221149/https://www.ird.govt.nz/contactus">Contact us</a> </li> <li class="dropdown-nav__item"> <a class="dropdown-nav__link " rel="" target="" href="/web/20240515221149/https://www.ird.govt.nz/media-releases/media">Media queries</a> </li> </ul> </li> <li> <a class="language-select__trigger" href="#"> <i class="language-select__trigger__icon far fa-globe" aria-hidden="true"></i> <span class="language-select__trigger__label">English</span> </a> </li> </ul> </nav> <div class="header-refresh__profile-container"> <a href="https://web.archive.org/web/20240515221149/https://myir.ird.govt.nz/tools/?LINK=NEWLOGUNA" class="btn btn-black header-refresh__register header-refresh__profile-btn">Register</a> <a href="https://web.archive.org/web/20240515221149/https://myir.ird.govt.nz/clearsession" class="my-ir btn btn-green myir-popup__desktop-trigger header-refresh__desktop-login header-refresh__profile-btn"> <i class="fal fa-lock-alt"></i> myIR login</a> </div> <div class="header-refresh__profile-container--mobile"> <a href="https://web.archive.org/web/20240515221149/https://myir.ird.govt.nz/clearsession" class="btn btn-green header-refresh__mobile-login header-refresh__profile-btn"> <i class="fal fa-lock-alt"></i> myIR login</a> <button class="header-refresh__myir-popup-notification js-myir-popup-mobile-trigger-refresh header-refresh__profile-btn btn btn-green hide-notification" aria-label="Open notifications"> <i class="far fa-bell"></i> </button> </div>  <button class="header-refresh__hamburger" id="header-nav-toggle"> <span class="sr-only">Toggle mobile nav</span> <i class="header-refresh__hamburger-icon header-refresh__hamburger-icon--bars far fa-bars"></i> <i class="header-refresh__hamburger-icon header-refresh__hamburger-icon--times far fa-times"></i> </button> </div> </div> </div>  <nav class="megamenu-mobile" aria-labelledby="mobile-nav-title"> <h2 class="visually-hidden" id="mobile-nav-title">Main Menu</h2> <div class="container"> <div class="row"> <div class="col-xs-12 menu-tab"> <button type="button" class="first-level parent" aria-expanded="false" aria-controls="megamenu-dropdown-primary-1"> <span>Individuals and families</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tāngata me ngā whānau</span> </button> <ul class="dropdown" id="megamenu-dropdown-secondary-1"> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/managing-my-tax/ird-numbers/ird-numbers-for-individuals" class="second-level" target="_self" rel=""> <span>IRD numbers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tau IRD</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/income-tax/income-tax-for-individuals" class="second-level" target="_self" rel=""> <span>Income tax for individuals</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi mō ngā tāngata takitahi</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/individual-income-tax-return---ir3/complete-my-individual-income-tax-return---ir3" class="second-level" target="_self" rel=""> <span>File my individual tax return</span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku i tētahi puka tāke takitahi</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/support-for-families" class="second-level" target="_self" rel=""> <span>Support for families</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tautoko i ngā whānau</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/kiwisaver" class="second-level" target="_self" rel=""> <span>KiwiSaver</span> <span class="tereo" aria-hidden="true" lang="mi">Poua he Oranga</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/student-loans" class="second-level" target="_self" rel=""> <span>Student loans</span> <span class="tereo" aria-hidden="true" lang="mi">Student loans</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/self-employed" class="second-level" target="_self" rel=""> <span>Self-employed</span> <span class="tereo" aria-hidden="true" lang="mi">Mahi ā-kiri</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/individuals-and-families" class="second-level"> <span>More...</span> <span class="tereo" aria-hidden="true">Tāpiri atu…</span> </a> </li> </ul> </div> <div class="col-xs-12 menu-tab"> <button type="button" class="first-level parent" aria-expanded="false" aria-controls="megamenu-dropdown-primary-2"> <span>Business and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pakihi me ngā whakahaere</span> </button> <ul class="dropdown" id="megamenu-dropdown-secondary-2"> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations" class="second-level" target="_self" rel=""> <span>Income tax</span> <span class="tereo" aria-hidden="true" lang="mi">Tāke moni whiwhi mō ngā pakihi</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/employing-staff" class="second-level" target="_self" rel=""> <span>Employing staff</span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku mahi ki ngā kaimahi</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/kiwisaver/kiwisaver-employers" class="second-level" target="_self" rel=""> <span>KiwiSaver for employers</span> <span class="tereo" aria-hidden="true" lang="mi">Te KiwiSaver mō ngā kaituku mahi</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/gst" class="second-level" target="_self" rel=""> <span>Goods and services tax (GST)</span> <span class="tereo" aria-hidden="true" lang="mi">Tāke mō ngā rawa me ngā ratonga</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/not-for-profits-and-charities" class="second-level" target="_self" rel=""> <span>Non-profits and charities</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā umanga kore-huamoni me ngā umanga aroha</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/international-tax" class="second-level" target="_self" rel=""> <span>International</span> <span class="tereo" aria-hidden="true" lang="mi">Tāwāhi</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/business-and-organisations" class="second-level"> <span>More...</span> <span class="tereo" aria-hidden="true">Tāpiri atu…</span> </a> </li> </ul> </div> <div class="col-xs-12 menu-tab"> <button type="button" class="first-level parent" aria-expanded="false" aria-controls="megamenu-dropdown-primary-3"> <span>Intermediaries and others</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga me ētahi atu</span> </button> <ul class="dropdown" id="megamenu-dropdown-secondary-3"> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/tax-agents" class="second-level" target="_self" rel=""> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/bookkeepers" class="second-level" target="_self" rel=""> <span>Bookkeepers</span> <span class="tereo" aria-hidden="true" lang="mi">Te kaikaute</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/paye-intermediaries" class="second-level" target="_self" rel=""> <span>PAYE intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga PAYE</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/payroll-bureaus" class="second-level" target="_self" rel=""> <span>Payroll bureaus</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tari utu ā-rārangi</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/digital-service-providers" class="second-level" target="_self" rel=""> <span>Digital service providers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaiwhakarato pūmanawa rorohiko</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/intermediaries-and-others" class="second-level"> <span>More...</span> <span class="tereo" aria-hidden="true">Tāpiri atu…</span> </a> </li> </ul> </div> <div class="col-xs-12 menu-tab dropdown-link--mobile"> <a href="#" class="first-level parent"> <span>About us</span> </a> <ul class="dropdown"> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/about-us" class="second-level" target="_self" rel=""> <span>About us</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/about-us/careers" class="second-level" target="_self" rel=""> <span>IR careers</span> </a> </li> </ul> </div> <div class="col-xs-12 menu-tab dropdown-link--mobile"> <a href="#" class="first-level parent"> <span>News</span> </a> <ul class="dropdown"> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/media-releases" class="second-level" target="_self" rel=""> <span>Media releases</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/index/news" class="second-level" target="_self" rel=""> <span>Updates</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/subscription-service" class="second-level" target="_self" rel=""> <span>Subscribe</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/index/events" class="second-level" target="_self" rel=""> <span>Seminars</span> </a> </li> </ul> </div> <div class="col-xs-12 menu-tab dropdown-link--mobile"> <a href="#" class="first-level parent"> <span>Related Websites</span> </a> <ul class="dropdown"> <li> <a href="https://web.archive.org/web/20240515221149/https://www.taxtechnical.ird.govt.nz/" class="second-level external" target="_blank" rel="noopener noreferrer"> <span>Tax Technical</span> </a> </li> <li> <a href="https://web.archive.org/web/20240515221149/http://taxpolicy.ird.govt.nz/" class="second-level external" target="_blank" rel="noopener noreferrer"> <span>Tax Policy</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/international-tax" class="second-level" target="_self" rel=""> <span>International</span> </a> </li> </ul> </div> <div class="col-xs-12 menu-tab dropdown-link--mobile"> <a href="#" class="first-level parent"> <span>Contact us</span> </a> <ul class="dropdown"> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/contactus" class="second-level" target="_self" rel=""> <span>Contact us</span> </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/media-releases/media" class="second-level" target="_self" rel=""> <span>Media queries</span> </a> </li> </ul> </div> <div class="col-xs-12 menu-tab"> <a class="first-level language-select__trigger" href="#"> <i class="language-select__trigger__icon far fa-globe" aria-hidden="true"></i> <span class="language-select__trigger__label">English</span> </a> </div> <div class="col-xs-12 mobile-menu-footer"> <div class="col-xs-6"> <a href="https://web.archive.org/web/20240515221149/https://myir.ird.govt.nz/tools/?LINK=NEWLOGUNA" class="btn btn-white">Register</a> </div> <div class="col-xs-6"> <a href="https://web.archive.org/web/20240515221149/https://myir.ird.govt.nz/clearsession" class="btn-green btn"> <i class="fal fa-lock-alt"></i> myIR login</a> </div> </div> </div> </div> </nav> <nav class="megamenu-latest js-megamenu megamenu-latest--header-refresh" arialabelledby="main-nav-title"> <h2 class="visually-hidden" id="main-nav-title">Main Menu</h2> <div class="header-refresh__container"> <div class="navbar"> <div class="home menu-tab megamenu-item"> <a class="first-level megamenu-home-link" href="/web/20240515221149/https://www.ird.govt.nz/" aria-expanded="false"> <div class="menu-item"> <img alt="Inland Revenue" id="home" src="/web/20240515221149im_/https://www.ird.govt.nz/-/media/themes/ir/home/ir-theme/images/home.svg?modified=20210721071728&modified=20210721071728"> </div> <span class="home">Home</span> </a> </div> <div class="mega-menu-sub-items"> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="0"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Individuals and families</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tāngata me ngā whānau</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-0" data-index="0"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Popular pages</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā wharangi rongonui</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/maori" aria-label="Māori"> <span>Māori</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/managing-my-tax/ird-numbers" aria-label="IRD numbers"> <span>IRD numbers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tau IRD</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/income-tax/income-tax-for-individuals/what-happens-at-the-end-of-the-tax-year/individual-income-tax-return---ir3/complete-my-individual-income-tax-return---ir3" aria-label="File my individual tax return"> <span>File my individual tax return</span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku i tētahi puka tāke takitahi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/support-for-families" aria-label="Support for families"> <span>Support for families</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tautoko i ngā whānau</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/managing-my-tax" aria-label="Managing my tax"> <span>Managing my tax</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakahaere i taku tāke</span> </a> </section> <div class="more-link-border"> <a href="/web/20240515221149/https://www.ird.govt.nz/individuals-and-families" class="more-link" aria-label="More individuals and families">More individuals and families <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Families</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā whānau</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/working-for-families" aria-label="Working for Families"> <span>Working for Families</span> <span class="tereo" aria-hidden="true" lang="mi">Working for families</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/child-support" aria-label="Child support"> <span>Child support</span> <span class="tereo" aria-hidden="true" lang="mi">Te tautoko tamariki</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/paid-parental-leave" aria-label="Paid parental leave"> <span>Paid parental leave</span> <span class="tereo" aria-hidden="true" lang="mi">Te utu tiaki pēpi</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Property and Trusts </span> <span class="tereo" aria-hidden="true" lang="mi">Ngā wharangi rongonui</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/trusts-and-estates" aria-label="Trusts and estates"> <span>Trusts and estates</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rōpū kaitiaki me ngā rawa tuku iho</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/property" aria-label="Property"> <span>Property</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rawa</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Individuals</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tāngata</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/income-tax/income-tax-for-individuals" aria-label="Income tax for individuals"> <span>Income tax for individuals</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi mō ngā tāngata takitahi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/non-residents" aria-label="Non-residents"> <span>Non-residents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kainoho-tāwāhi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/self-employed" aria-label="Self-employed"> <span>Self-employed</span> <span class="tereo" aria-hidden="true" lang="mi">Mahi ā-kiri</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/kiwisaver/kiwisaver-individuals" aria-label="Kiwisaver for individuals"> <span>Kiwisaver for individuals</span> <span class="tereo" aria-hidden="true" lang="mi">Kiwisaver mā te tangata takitahi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/student-loans" aria-label="Student loans"> <span>Student loans</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pūtea taurewa ākonga</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/cryptoassets/individual" aria-label="Cryptoassets for individuals"> <span>Cryptoassets for individuals</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rawa whiti-rangi mā te tangata takitahi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/unclaimedmoney" aria-label="Unclaimed money"> <span>Unclaimed money</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Situations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā āhuatanga</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/situations/i-am-going-overseas" aria-label="I am going overseas"> <span>I am going overseas</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te haere ahau ki tāwāhi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/situations/i-received-an-income-tax-assessment" aria-label="I received an income tax assessment"> <span>I received an income tax assessment</span> <span class="tereo" aria-hidden="true" lang="mi">I whiwhi i ahau tētahi aromatawai tāke moni whiwhi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/situations/unable-to-pay-my-tax-debt" aria-label="I'm struggling to file and pay my tax"> <span>I'm struggling to file and pay my tax</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240515221149/https://www.ird.govt.nz/situations" class="more-link" aria-label="More situations">More situations <i class="fas fa-arrow-right"></i></a> </div> </div> </div> </div> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="1"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Business and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pakihi me ngā whakahaere</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-1" data-index="1"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Popular pages</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā wharangi rongonui</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/covid-19" aria-label="Covid-19 Businesses and organisations"> <span>Covid-19 Businesses and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">KOWHEORI-19 Ngā pakihi me ngā whakahaere</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/file-a-companies-income-tax-return-ir4" aria-label="File a companies income tax return - IR4"> <span>File a companies income tax return - IR4</span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/maori" aria-label="Māori"> <span>Māori</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/not-for-profits-and-charities" aria-label="Not-for-profits and charities"> <span>Not-for-profits and charities</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/employing-staff/deductions-from-income/deductions-from-salary-and-wages/work-out-paye-deductions-from-salary-or-wages" aria-label="PAYE calculator to work out salary and wage deductions"> <span>PAYE calculator to work out salary and wage deductions</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/property" aria-label="Property"> <span>Property</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rawa</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/managing-my-tax/ird-numbers" aria-label="IRD numbers"> <span>IRD numbers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tau IRD</span> </a> </section> <div class="more-link-border"> <a href="/web/20240515221149/https://www.ird.govt.nz/business-and-organisations" class="more-link" aria-label="More business and organisations">More business and organisations <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Income tax</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income" aria-label="Types of business income"> <span>Types of business income</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā momo moni whiwhi pakihi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/tax-rates-for-businesses" aria-label="Tax rates for businesses"> <span>Tax rates for businesses</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pāpātanga tāke mō te pakihi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/balance-dates" aria-label="Balance dates"> <span>Balance dates</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rā mutunga tau pūtea</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>GST</span> <span class="tereo" aria-hidden="true" lang="mi">Tāke hokohoko (GST)</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/gst/charging-gst" aria-label="Charging GST"> <span>Charging GST</span> <span class="tereo" aria-hidden="true" lang="mi">Te uta i te tāke hokohoko</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/gst/claiming-gst" aria-label="Claiming GST"> <span>Claiming GST</span> <span class="tereo" aria-hidden="true" lang="mi">Te kerēme tāke hokohoko</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Employing staff </span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku mahi ki ngā kaimahi</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/employing-staff/register-as-an-employer" aria-label="Register as an employer"> <span>Register as an employer</span> <span class="tereo" aria-hidden="true" lang="mi">Te rēhita hei kaituku mahi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/employing-staff/paying-staff" aria-label="Paying staff"> <span>Paying staff</span> <span class="tereo" aria-hidden="true" lang="mi">Utu kaimahi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/employing-staff/payday-filing" aria-label="Payday filing"> <span>Payday filing</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāpaetanga rā utu</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/employing-staff/deductions-from-income" aria-label="Deductions from income"> <span>Deductions from income</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tangohanga mai i ngā moni whiwhi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/kiwisaver/kiwisaver-employers" aria-label="KiwiSaver for employers"> <span>KiwiSaver for employers</span> <span class="tereo" aria-hidden="true" lang="mi">Te KiwiSaver mō ngā kaituku mahi</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>International</span> <span class="tereo" aria-hidden="true" lang="mi">Tāwāhi</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/international-tax/business" aria-label="International tax for business"> <span>International tax for business</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke aowhānui mō ngā pakihi</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Situations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā āhuatanga</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/situations/i-am-starting-a-new-business" aria-label="I am starting a new business"> <span>I am starting a new business</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te tīmata au i tētahi pakihi hou</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/situations/i-am-going-to-employ-someone" aria-label="I am going to employ someone"> <span>I am going to employ someone</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te tuku mahi ahau ki tētahi tangata</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/situations/my-business-is-making-a-loss" aria-label="My business is making a loss"> <span>My business is making a loss</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te hapa taku pakihi</span> </a> </section> <div class="more-link-border"> <a href="/web/20240515221149/https://www.ird.govt.nz/situations" class="more-link" aria-label="More situations">More situations <i class="fas fa-arrow-right"></i></a> </div> </div> </div> </div> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="2"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Intermediaries and others</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga me ētahi atu</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-2" data-index="2"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/topics/intermediaries/becoming-an-intermediary" aria-label="Becoming an intermediary"> <span>Becoming an intermediary</span> <span class="tereo" aria-hidden="true" lang="mi">Te tū hei takawaenga</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/topics/intermediaries/getting-authority-to-act" aria-label="Getting authority to act"> <span>Getting authority to act</span> <span class="tereo" aria-hidden="true" lang="mi">Te whiwhi whakamanatanga</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/executive-office-holders" aria-label="Executive office holders"> <span>Executive office holders</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaipupuri tūnga whakahaere</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/topics/intermediaries/linking-client-accounts" aria-label="Linking client accounts"> <span>Linking client accounts</span> <span class="tereo" aria-hidden="true" lang="mi">Te honohono pūkete kiritaki</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/nominated-person" aria-label="Nominated person"> <span>Nominated person</span> <span class="tereo" aria-hidden="true" lang="mi">Te tangata kua whakaingoatia</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/topics/intermediaries/tax-pooling" aria-label="Tax pooling"> <span>Tax pooling</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakarōpū tāke</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/topics/intermediaries/gateway-services" aria-label="Gateway services"> <span>Gateway services</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240515221149/https://www.ird.govt.nz/intermediaries-and-others" class="more-link" aria-label="More intermediaries and others">More intermediaries and others <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/agents-answers" aria-label="Agents answers"> <span>Agents answers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā Whakautu Māngai</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/tax-agents/tax-agent-status" aria-label="Tax agent status"> <span>Tax agent status</span> <span class="tereo" aria-hidden="true" lang="mi">Te tūnga māngai tāke</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/topics/intermediaries/extension-of-time-arrangements" aria-label="Extension of time arrangements"> <span>Extension of time arrangements</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakaroa i ngā whakaritenga wā</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/tax-agents/managing-consolidated-groups" aria-label="Managing consolidated groups"> <span>Managing consolidated groups</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakahaere rōpū tōpū</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/tax-agents/individual-income-tax-for-clients-of-agents" aria-label="Income tax for individual clients of tax agents"> <span>Income tax for individual clients of tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga</span> </a> <a href="https://web.archive.org/web/20240515221149/https://www.ird.govt.nz/index/news#sort=%40irscnewspubdate%20descending&numberOfResults=25&f:@computedz95xrole=[Tax%20agents]" aria-label="News updates for tax agents"> <span>News updates for tax agents</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/tax-agents" class="more-link" aria-label="More tax agents">More tax agents <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Digital service providers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaiwhakarato ratonga matihiko</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/getting-started-guide" aria-label="Getting started guide"> <span>Getting started guide</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/about-the-developer-portal" aria-label="About the developer portal"> <span>About the developer portal</span> <span class="tereo" aria-hidden="true" lang="mi">Mō te tomokanga kaiwhakawhanake</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/gws-architecture" aria-label="Gateway services architecture"> <span>Gateway services architecture</span> <span class="tereo" aria-hidden="true" lang="mi">Te hanganga ratonga tomokanga</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/digital-service-providers/services-catalogue" aria-label="Services catalogue"> <span>Services catalogue</span> <span class="tereo" aria-hidden="true" lang="mi">Te putumōhio ratonga</span> </a> </section> <div class="more-link-border"> <a href="/web/20240515221149/https://www.ird.govt.nz/digital-service-providers" class="more-link" aria-label="More digital service providers">More digital service providers <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Roles</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tūranga</span> </div> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/tax-agents" aria-label="Tax agents"> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/bookkeepers" aria-label="Bookkeepers"> <span>Bookkeepers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaikaute</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/paye-intermediaries" aria-label="PAYE intermediaries"> <span>PAYE intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga PAYE</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/payroll-bureaus" aria-label="Payroll bureaus"> <span>Payroll bureaus</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tari ripanga utu kaimahi</span> </a> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/other-representatives" aria-label="Other representatives"> <span>Other representatives</span> <span class="tereo" aria-hidden="true" lang="mi">Ētahi atu māngai</span> </a> </section> </div> </div> </div> </div> </div> </div> </nav> </header>  <link href="/web/20240515221149im_/https://www.ird.govt.nz/-/media/themes/ir/shared/favicon.png?modified=20210228002011" rel="shortcut icon"/> <div class="coveo__searchbox--landing "> <div id="global-search-box-root-element" class="" data-props-placeholder="Search Inland Revenue....; Search Inland Revenue..." data-props-placholder-text-count="2"> <div id="global-search" class="coveo__searchbox"> <div class="container"> <div class="col-xs-12"> <div class="coveo__searchbox__wrapper row"> <div class="search-icon"></div> <div class="CoveoOmnibox mobile-search" data-placeholder="Search" role="search" data-query-suggest-character-threshold="0" data-number-of-suggestions="8" data-inline="true" data-auto-focus="false"> </div> <div class="searchTips mobile-search-tips background--grey"> <a href="/web/20240515221149/https://www.ird.govt.nz/about-this-site/search-tips" class="searchTips-link">Search tips</a> </div> <div class="CoveoSearchButton"></div> <div class="CoveoSearchHistory" id="search-history"></div> </div> </div> </div> </div> </div> </div>  <div class="component BetaBanner"> <div class="component-content"> </div> </div>  <div id="search-interface"> <div class="CoveoAnalytics" data-anonymous="true" data-auto-push-to-gtm-data-layer="true"></div> </div> <div id="main-content-wrapper"> <div class="rebase rebase--content">  <div class="component row-splitter"> <div class=" title-in-desktop container-fluid"> <div class="row"> <div class="banner-hero banner--no-desktop-img banner--no-mobile-img " style=""> <div class="banner-hero__container"> <h1 class="divider"> Gateway services </h1> </div> </div> </div> </div> </div> <div id="content" style="min-height: 155px;" tabindex="-1"> <div class="container"> <div class="component container"> <div class="component-content"> <div class="row component column-splitter"> <div class="col-md-3"> <div class="component row-splitter"> <div class="container-fluid"> <div class="row"> </div> </div> <div class="container-fluid"> <div class="row"> </div> </div> </div> </div> <div class="col-md-8 col-full-width content-padding"> <div class="component row-splitter"> <div class=" title-in-mobile container-fluid"> <div class="row"> </div> </div> </div> <div class="component container"> <div class="component-content"> </div> </div> <div class="component container no-padding" id="main-content"> <div class="component-content"> <div class="component container no-padding"> <div class="component-content"> <div class="component content"> <div class="component-content"> </div> </div> <div class="component content"> <div class="component-content"> <div class="field-content"><p>Each software provider has, at their discretion, chosen which of the gateway services they will integrate with and offer to their customers. Through their software, you can use these gateway service offerings to file your clients' income tax returns. or, you can do it in myIR.</p> <p>Return acknowledgements (RA) and Notices of assessment (NOA) are available in myIR or through the document service in gateway services.</p> <p>Your software provider should let you know what you need to do to get set up for gateway services in their software.</p> <p>To use gateway services, all you need is a myIR account with the appropriate level of access.</p> <p>If the software that you use requires an upgrade, you may need to log into it and provide your myIR credentials again.</p> <h3>If you or your staff, don’t have a myIR logon</h3> <p>Each of your staff members that will be using gateway services will need their own myIR logon.</p> <p>The ability to perform certain actions in gateway services is based on the user’s level of access in myIR.</p> <p>Once the new logon is created, you will need to grant access to the relevant client list(s) you want staff to have access to. You grant access from 'Manage agency' within the Intermediary centre.</p> <p>You can find the Manage agency guide – IR1104 in the Manage agency service in myIR and on our website.</p> <p>Set up new myIR logons for your staff.</p> <p><a href="/web/20240515221149/https://www.ird.govt.nz/topics/myir-secure-online-services/add-web-logon-access-for-a-myir-account" class="quick-links-task">Create web logon access for a myIR account</a></p> <h3>Gateway services permissions</h3> <p>The permissions for myIR will be replicated for gateway services. For example, ‘full account access’ in gateway services is the same as it is in myIR.</p> <p>There is however one difference relating to access permissions. In gateway services you can do credit transfers when filing returns if you have ‘File’ permissions. In myIR, if you only have ‘File’ permission, you cannot do a credit transfer when filing.</p> <h3>Software providers offering income return gateway services</h3> <p>Access APS, HNRY, MyTax, MYOB, Solo, Taxlab, Wolters Kluwer (CCH) and Xero.</p> <h3>Services each software provider offers</h3> <p>As this is commercially sensitive, we cannot give this level of detail. Please talk directly to your provider(s) about their specific service offerings.</p> <h2>Key changes</h2> <p>We have created a number of operations (API’s) that now let software providers integrate with our new system to perform certain functions. Each software provider has the discretion to choose which operations they build for their customers.</p> <p>Again, we ask that you talk to your software provider to understand what their specific service offerings are. In the meantime, you can still use myIR to access any services your software provider does not offer.</p> <h3>Linking</h3> <p>You must first link the client to your agency before performing action(s) in gateway services. Talk to your software provider to see if they offer this option. If they do not, you can still link the client to your agency in myIR or SPK2IR.</p> <h3>Transfer requests - income tax return service</h3> <p>When you file a return, gateway services let you request up to 20 transfers.</p> <p>You cannot request a specific effective date for a transfer request. Our system will determine the best effective date. To get the earliest date you should let us know if the transfer is between associated customers.</p> <h3>Calculating your client’s correct PIR for their returns for 2021 onwards</h3> <p>If your software provider does not offer or give you the client’s PIR rate, in myIR, you can use  ‘View my PIR’ in the client’s income tax account to work out the correct PIR. We also have an unauthenticated calculator.</p> <p><a href="/web/20240515221149/https://www.ird.govt.nz/roles/portfolio-investment-entities/find-my-prescribed-investor-rate" class="quick-links-topic">Find my prescribed investor rate</a></p> <h2>Document service</h2> <p>You cannot send correspondence through gateway services.</p> <p>If you need to send correspondence to us asking for some form of action, you will still need to use secure mail in myIR.</p> <p>The document service lets you upload and send any supporting material, for example copies of invoices or financial statements when you file your client’s return. Talk to your software provider and ask if they offer this service. The document service is a repository service, and it only supports the associated return being filed. Uploading and sending documents to us does not hold the return. It does not trigger any manual intervention by us either.</p> <h3>Attaching IR10s and financial statements</h3> <p>The IR10 has been included as part of the income tax return service offering. You can complete it as an attachment.</p> <p>You can also upload and send in financial statements to us using the document service. Talk to your software provider and ask if they offer this service.</p> <h3>Maximum file size that can be sent via gateway services</h3> <p>The maximum file size is 9MB.</p> <h3>Customer details</h3> <p>We have provided the functionality to software providers to let customer details to be updated using gateway services. Talk to your software provider about whether this service is available to you. In the meantime, you can still use myIR to update your client’s details.</p> <p>If you have a customer master link to a client, you can update their Business Industry Classification (BIC) code in myIR using the Manage BIC web service.</p> <p>If you don’t have the customer master link you can file their income tax return through the return service and then amend it in myIR, or you can edit this field by filing income tax returns in myIR.</p> <h3>Further information</h3> <p>Please talk to your software provider if you have any questions about gateway services, the functionality that will be available to you and how to use it.</p> <p>Talk to your IR account manager if you have questions about using myIR, including setting up new logons and delegating client list access.</p></div> </div> </div> <div class="component container no-padding"> <div class="component-content"> <div class="component row-splitter"> <div class="container-fluid"> <div class="row"> <div class="component row-splitter"> <div class="container-fluid"> <div class="row"> </div> </div> <div class="container-fluid"> <div class="row"> <div class="component promo"> <div class="component-content"> <div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="container-fluid"> <div class="row"> <div class="component content child-list-wrap"> <div class="component-content"> <nav><ul class="clearfix child-list-cta check-for-empty"></ul></nav> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div>  <div class="component related-content"> <div class="container-fluid grey-bg padding-gutter"> <div class="container"> <div class="row link-blocks-row"> <div class="col-md-4 link-block-related mobile-view-link-blocks col-xs-12"> <div class="component link-block"> <h4>Roles</h4> <ul class="link-block roles"> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/bookkeepers" title="Bookkeepers"> Bookkeepers </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/paye-intermediaries" title="PAYE intermediaries"> PAYE intermediaries </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/payroll-bureaus" title="Payroll bureaus"> Payroll bureaus </a> </li> <li> <a href="/web/20240515221149/https://www.ird.govt.nz/roles/tax-agents" title="Tax agents"> Tax agents </a> </li> </ul> </div> </div> </div> </div> </div> </div>  <div class="container"> <div class="top u-flex-justify-space-between"> <div class="ir-print-date"> <button class="ir-print-btn" onclick="window.print()"> <i class="far fa-print"></i>Print </button> <div class="ir-latest-date"> <span class="ir-latest-date-label">Last updated:</span> <span class="ir-latest-date-value">04 May 2024</span> </div> </div> <a href="#top" title=""> <span class="sr-only">Jump back to the top of the page</span> <span aria-hidden="true">top</span> </a> </div> </div> </div> </div>  <script> window.LANGUAGE_CONFIG = { languages: [ { name: "English", active: true, introductionMessage: "<p>We've created quick-help sections in other languages to make it easier to find what you need.</p><p>You can always get to them by using this language button at the top or bottom of our web pages.</p>", closeButtonLabel: "Home" }, { name:"Te Reo Māori", active: false, introductionMessage: "<p>Kua waihangatia e mātou tētahi wāhanga āwhina kia māmā ake ai te rapu i nga mea.</p><p>Whakamahi i te pātene reo i tō mātou whārangi paetukutuku. </p>", closeButtonLabel: "English", landingPage: { buttonLabel: "Wāhanga Māori ", link: "/maori" } }, { name:"简体中文", active: false, introductionMessage: "<p>我们提供了简体中文版本网页内容, 为您快速了解有关信息提供帮助。</p><p>只要使用位于网页顶端或底端的语言按键, 您即可以进入这些网页。</p>", closeButtonLabel: "English", landingPage: { buttonLabel:"简体中文版本内容", link: "/simplified-chinese" } }, ] }; </script> <div class="language-select__root"> </div> <footer class="global-footer footer-refresh"> <div class="footer-refresh__container"> <div> <a class="ird-logo footer-refresh__logo" href="/web/20240515221149/https://www.ird.govt.nz/"> <img alt="Inland Revenue" class="footer-refresh__logo-image" src="/web/20240515221149im_/https://www.ird.govt.nz/topics/intermediaries/-/media/9a650f97e75446628f3b66200257d466.ashx"/> <img alt="Inland Revenue" class="footer-refresh__logo-image-print" src="/web/20240515221149im_/https://www.ird.govt.nz/topics/intermediaries/-/media/b3470eab672843cf9009147e89372460.ashx"/> </a> </div> <div class="footer-refresh-information__container"> <div> <h3 class="footer-refresh__title">FOLLOW US</h3> <ul class="footer-refresh-content__container"> <li class="footer-refresh-socials__item"> <a href="https://web.archive.org/web/20240515221149/https://www.facebook.com/IRDNZ/?id=footer" class="footer-refresh__item-link" target="_blank" rel="noopener noreferrer"> <span class="footer-refresh__item-text follow-us__Item-text" aria-label="Follow us on Facebook"> <i class="fab fa-facebook-f follow-logo" aria-hidden="true"></i>Facebook </span> </a> </li> <li class="footer-refresh-socials__item"> <a href="https://web.archive.org/web/20240515221149/https://www.youtube.com/user/InlandRevenueNZ?id=footer" class="footer-refresh__item-link" target="_blank" rel="noopener noreferrer"> <span class="footer-refresh__item-text follow-us__Item-text" aria-label="Follow us on YouTube"> <i class="fab fa-youtube follow-logo" aria-hidden="true"></i>Youtube </span> </a> </li> <li class="footer-refresh-socials__item"> <a href="https://web.archive.org/web/20240515221149/https://www.linkedin.com/company/inland-revenue-nz/?id=footer" class="footer-refresh__item-link" target="_blank" rel="noopener noreferrer"> <span class="footer-refresh__item-text follow-us__Item-text" aria-label="Follow us on Linkedin"> <i class="fab fa-linkedin-in follow-logo" aria-hidden="true"></i>LinkedIn </span> </a> </li> <li class="footer-refresh-socials__item"> <a href="/web/20240515221149/https://www.ird.govt.nz/subscription-service" class="footer-refresh__item-link"> <span class="footer-refresh__item-text follow-us__Item-text" aria-label="Subscribe to our Newsletters"> <i class="fas fa-envelope follow-logo" aria-hidden="true"></i>Subscribe </span> </a> </li> </ul> </div> <div class="footer-refresh-content__container"> <h3 class="footer-refresh__title">CONTACT US</h3> <ul> <li class="footer-refresh-contact__item"></li> <li class="footer-refresh-dropdown__item footer-refresh-contact__item"> <a class="dropdown-link header-refresh__nav-item" tabindex="0" data-menu-id="footer-contact-information-menu-1"> <span class="dropdown-link__label">Contact Information</span> </a> <ul id="footer-contact-information-menu-1" class="dropdown-nav"> <li class="dropdown-nav__item"> <a class="dropdown-nav__link " rel="" target="" href="/web/20240515221149/https://www.ird.govt.nz/contactus">Contact us</a> </li> <li class="dropdown-nav__item"> <a class="dropdown-nav__link " rel="" target="" href="/web/20240515221149/https://www.ird.govt.nz/media-releases/media">Media queries</a> </li> <li class="dropdown-nav__item"> <a class="dropdown-nav__link external" rel="noopener noreferrer" target="_blank" href="https://web.archive.org/web/20240515221149/https://www.taxpolicy.ird.govt.nz/contacting-us">Tax Policy enquiries</a> </li> <li class="dropdown-nav__item"> <a class="dropdown-nav__link external" rel="noopener noreferrer" target="_blank" href="https://web.archive.org/web/20240515221149/https://www.taxtechnical.ird.govt.nz/contact-tax-technical">Tax Technical enquiries</a> </li> </ul> </li> <li class="footer-refresh-contact__item"> <a href="/web/20240515221149/https://www.ird.govt.nz/about-us" rel="" target="" class="footer-refresh__item-link "> <span class="footer-refresh__item-text">About us</span> </a> </li> <li class="footer-refresh-contact__item"> <a href="/web/20240515221149/https://www.ird.govt.nz/about-us/careers" rel="" target="" class="footer-refresh__item-link "> <span class="footer-refresh__item-text">Careers</span> </a> </li> <li class="footer-refresh-contact__item"> <a href="/web/20240515221149/https://www.ird.govt.nz/international-tax" rel="" target="" class="footer-refresh__item-link "> <span class="footer-refresh__item-text">International</span> </a> </li> </ul> </div> <div class="share-content__desktop"> <div class="footer-refresh-content__container"> <h3 class="footer-refresh__title">SHARE THIS PAGE</h3> <ul class="footer-refresh__share-content"> <li class="footer-refresh-contact__item"> <a class=" footer-refresh__item-link" data-link="mailto:?subject={0}&body={1}" rel="" target="" href="#"> <span class="footer-refresh__item-text" aria-label="Email this page"> <i class="fal fa-envelope-open share-logo" aria-hidden="true"></i>Email this page </span> </a> </li> <li class="footer-refresh-contact__item"> <a class="share-content__item--linkedin footer-refresh__item-link" data-link="https://www.linkedin.com/shareArticle?mini=true&title={0}&url={1}" rel="noopener noreferrer" target="_blank" href="#"> <span class="footer-refresh__item-text" aria-label="Share this page on Linkedin"> <i class="fab fa-linkedin share-logo" aria-hidden="true"></i>Linkedin </span> </a> </li> <li class="footer-refresh-contact__item"> <a class="share-content__item--facebook footer-refresh__item-link" data-link="http://www.facebook.com/sharer.php?s=100&p[title]={0}&p[url]={1}" rel="noopener noreferrer" target="_blank" href="#"> <span class="footer-refresh__item-text" aria-label="Share this page on Facebook"> <i class="fab fa-facebook-square share-logo" aria-hidden="true"></i>Facebook </span> </a> </li> </ul> </div> </div> </div> </div> <div class="share-content__mobile-screen"> <div class="footer-refresh-content__container "> <h3 class="footer-refresh__title footer-refresh__title-share"> SHARE THIS PAGE </h3> <ul class="footer-refresh__share-content container--border-left"> <li class="footer-refresh-contact__item"> <a class=" footer-refresh__item-link" data-link="mailto:?subject={0}&body={1}" rel="" target="" href="#"> <span class="footer-refresh__item-text--hidden" aria-label="Email this page"> <i class="fal fa-envelope-open share-logo" aria-hidden="true"></i> </span> </a> </li> <li class="footer-refresh-contact__item"> <a class="share-content__item--linkedin footer-refresh__item-link" data-link="https://www.linkedin.com/shareArticle?mini=true&title={0}&url={1}" rel="noopener noreferrer" target="_blank" href="#"> <span class="footer-refresh__item-text--hidden" aria-label="Share this page on Linkedin"> <i class="fab fa-linkedin share-logo" aria-hidden="true"></i> </span> </a> </li> <li class="footer-refresh-contact__item"> <a class="share-content__item--facebook footer-refresh__item-link" data-link="http://www.facebook.com/sharer.php?s=100&p[title]={0}&p[url]={1}" rel="noopener noreferrer" target="_blank" href="#"> <span class="footer-refresh__item-text--hidden" aria-label="Share this page on Facebook"> <i class="fab fa-facebook-square share-logo" aria-hidden="true"></i> </span> </a> </li> </ul> </div> </div> <div class="row footer-refresh-bottom__background"> <div class="footer-refresh-bottom__container"> <div class="footer-refresh--bottom-links__container"> <ul class="footer-refresh-bottom-links__list"> <li class="links__list-item"> <a href="/web/20240515221149/https://www.ird.govt.nz/about-this-site" class="links__list-item-link">About the site</a> </li> <li class="links__list-item"> <a href="/web/20240515221149/https://www.ird.govt.nz/about-this-site/conditions-of-use" class="links__list-item-link">Conditions of use</a> </li> <li class="links__list-item"> <a href="/web/20240515221149/https://www.ird.govt.nz/about-this-site/your-privacy" class="links__list-item-link">Privacy</a> </li> <li class="links__list-item"> <a href="/web/20240515221149/https://www.ird.govt.nz/glossary-source" class="links__list-item-link">Glossary</a> </li> <li class="links__list-item"> <a href="/web/20240515221149/https://www.ird.govt.nz/about-this-site/accessibility" class="links__list-item-link">Accessibility</a> </li> <li class="links__list-item"> <a href="/web/20240515221149/https://www.ird.govt.nz/about-this-site/conditions-of-use/copyright" class="links__list-item-link">Copyright</a> </li> <li class="links__list-item"> <a href="/web/20240515221149/https://www.ird.govt.nz/topics/myir-secure-online-services" class="links__list-item-link">MyIR Help</a> </li> </ul> <a class="links__list-item--copyright" href="/web/20240515221149/https://www.ird.govt.nz/about-this-site/conditions-of-use/copyright" tabindex="0"> <span>© Copyright 2024 Inland Revenue</span> </a> </div> <div class="links-govt__container"> <a class="links-govt-link" href="https://web.archive.org/web/20240515221149/https://www.govt.nz/"> <img class="links-govt-logo" src="/web/20240515221149im_/https://www.ird.govt.nz/topics/intermediaries/-/media/47404b28b50b4b7296dd3fc594eab5b7.ashx" alt="New Zealand Government" height="60" width="264"/> </a> </div> <div class="links-shielded__container"> <a href="#" id="shielded-desktop"> <img class="links-shielded-logo" src="/web/20240515221149im_/https://www.ird.govt.nz/topics/intermediaries/-/media/bea477e465ab4e77a8c0a604941e44d1.ashx" alt="Shielded website" width="50" height="50"/> </a> </div> </div> </div> </footer> <div class="component plain-html"> <div class="component-content"> </div> </div>  <script src="/web/20240515221149js_/https://www.ird.govt.nz/assets/home/js/jquery.min.js?v=0.1854.0-sc10release-PROD-release&cms=127"></script> <script src="/web/20240515221149js_/https://www.ird.govt.nz/assets/home/js/jquery.matchheight-min.js?v=0.1854.0-sc10release-PROD-release&cms=127"></script> <script src="/web/20240515221149js_/https://www.ird.govt.nz/assets/home/js/main.js?v=0.1854.0-sc10release-PROD-release&cms=127"></script> <script src="/web/20240515221149js_/https://www.ird.govt.nz/assets/home/js/react.js?v=0.1854.0-sc10release-PROD-release&cms=127" type="text/javascript"></script> <script type="text/javascript" src="/web/20240515221149js_/https://www.ird.govt.nz/assets/home/js/coveo.js?v=0.1854.0-sc10release-PROD-release&cms=127"></script> </body> </html>

CINXE.COM

Gateway services