Engagement of FreshTax Ltd as Tax Agent
Standard Terms and Conditions

1. Authority to Obtain Information from the IRD

I give authority to FreshTax Ltd to be my tax agent (to the exclusion of my current tax agent if any) and to link to all tax types as required, in order to obtain information from the Inland Revenue Department (IRD) — electronically, by telephone or otherwise.

These tax types include but are not limited to Income Tax (INC), Student Loan (SLS), Working for Families (FAM), GST and PAYE (PAY).

2. Authority to File Tax Returns and Claim Refunds

I give FreshTax Ltd authority to file any tax returns as necessary and claim any refunds on my behalf.

3. Fees

I agree to pay to FreshTax Ltd as a tax return preparation fee, a sum equivalent to that detailed in the fee structure below, for all tax returns filed for any tax type, dictated by my income sources, lodged by the company on my behalf.

Service Fee
IR3 Requirement $89
IR3 Leaving New Zealand $175
IR3 Overseas Income $175
IR3 Schedular (Withholding) Payments $229
IR3 Rental Properties (Up to 3) $229
Service Fee
IR3 Self-employment (Not GST-registered) $289
IR3 Self-employment (GST-registered) $455
GST Returns Monthly $49 +GST
GST Returns Two-monthly $49 +GST
GST Returns Six-monthly $99 +GST

With multiple IR3 services per year, only the single most-expensive fee is charged. For example, Rental Properties and Overseas Income would cost $229, not $404.

Bank fees may apply for cancelled or re-issued cheques.

If I have tax to pay or my refund is less than the minimum fee, I understand that if I am required to file the tax return (as indicated by New Zealand tax law) that there is a limited time to do so before the return becomes overdue, as dictated by the IRD.

I also agree that if I have tax to pay or my refund is less than the minimum fee, FreshTax Ltd is not responsible for filing any tax return until the tax return preparation fee has been paid and received in full by FreshTax Ltd for that same tax return.

4. Receipt and Payment of Tax Refunds

In respect of any tax refunds due to me, I give the following authorities:

  1. For FreshTax Ltd to receive the same on my behalf and deposit them into their Client Trust Account.
  2. For FreshTax Ltd to debit from such refunds a tax return preparation fee as set out above.
  3. For FreshTax Ltd to pay the net balance of the refunds to me, either by direct credit into my bank account or by cheque, as dictated by details supplied by me upon completion of my application.
  4. For FreshTax Ltd to deduct any associated bank fees due to cancellation of a cheque or re-issuance of a cheque.

5. Signature on Behalf

I give authority for FreshTax Ltd to sign any tax return on my behalf, based on information submitted by myself and provided by the IRD or any relevant party.

6. Timeframe

I accept that the timeframe for processing applications are indicative only.

7. Disclaimer by FreshTax Ltd

FreshTax Ltd has relied upon the information submitted by the taxpayer and provided to it by the IRD. Therefore FreshTax Ltd does not accept any responsibility for the accuracy of the material from which the returns have been prepared.

8. Privacy Act 1993

Information the company obtains in the course of this engagement is subject to confidentiality requirements, in addition to obligations under the Privacy Act 1993. FreshTax Ltd will not disclose that information to other parties without your express consent, except as required by law or to update your details with the IRD, as required.

9. Postal Address

“FreshTax Ltd, Private Bag 4988, Christchurch 8140, New Zealand”