1. THE SUPERGENEROUS SERVICE & YOU
By signing up to the Supergenerous service, you authorise and accept the following: for us to act as your Tax Agent (for the purposes of s 124D of theTax Administration Act 1994) for the purpose of making an application for a donation tax credit refund (under LD 1 of the Income Tax Act 2007) on your behalf on the terms laid out in the Authority to Act (which provides detail to the nature of our responsibility as a Tax Agent). This authority includes authorisation for us to communicate with and obtain information from Inland Revenue about your donation tax credit through all channels including by electronic means and, where you are not currently registered for a donation tax credit account with Inland Revenue, authorisation for us to create this account on your behalf; and (b) for us to contact charitable organisations to whom you have made donations (to the extent known by us) and obtain copies of tax receipts for the donations made by you in the preceding 4 completed and then current tax years.
2. PAYMENT TERMS
Payments are defined as: Rebate less service fee. If you have signed up for the Supergenerous service and we receive any rebates on your behalf, you authorise us to make payments on your behalf to a recipient of your choosing (Payee) as per below. The authority to act is after the Terms of service we will link to the section
3. FEES AND INTEREST
Our service fee is 15% (plus GST) of your Rebate (Service Fee). We update the recipient bank account for your donation tax credit account at Inland Revenue and we deduct the Service Fees from Rebates received in our bank account. Should you have any outstanding tax liabilities, Inland Revenue may decide to transfer any donation tax credit amount in part or in whole towards offsetting your outstanding tax liability.
If we make a successful donation tax rebate claim on your behalf and the resulting donation tax credit is used by Inland Revenue to offset existing outstanding tax liability, we reserve the right to invoice you for the Service Fee of 15% (plus GST) of your rebate for fulfilment of our service to you. If we make a successful donation tax rebate claim on your behalf and you have (or another tax agent acting on your behalf has) changed the bank account nominated with Inland Revenue for your Rebates so that the resulting donation tax credit is not received into our bank account, we reserve the right to invoice you for the Service Fee of 15% (plus GST) of your rebate for fulfilment of our service to you.
You must pay any Service Fee invoiced to you as set out above within 7 days of the date of our invoice, electronically in cleared funds without anyset off or deduction.
If we receive a donation tax rebate from Inland Revenue that is not connected with a donation tax rebate claim we have made on your behalf (an Unsolicited Rebate): (a) we will not charge a Service Fee; (b) we will contact you and ask you for your bank account details; and (c) subject to you providing those bank account details to use, we will pay the Unsolicited Rebate to your nominated bank account in full.
If, having made reasonable efforts, we are unable to contact you or you do not provide us with your bank account details, we will pay the Unsolicited Rebate to Inland Revenue as unclaimed money in accordance with the Unclaimed Money Act 1971.
4. VERIFICATION AND COMPLIANCE
5. YOUR RESPONSIBILITIES
You confirm that all of the information you provide to us as part of the registration process is true and accurate. It is your responsibility to update your details as they change from time to time.
Our procedures do not include verification or validation procedures and are not designed to disclose fraud, material misstatement, or other irregularities that may occur.
You understand that: (a) it is your responsibility to be satisfied as to the truth and correctness of any donation rebate claim; and
(b) you are responsible for the accuracy of the information provided to us for the purposes of preparing any donation rebate claim. You can log in to your account at Inland Revenue at https://www.ird.govt.nz/topics/myir-secure-online-services/log-in-to-myir at any time to review and verify donation rebate claims we have made on your behalf.
To the maximum extent permitted by law:
- our warranties are limited to those set out in these Terms, and all other conditions, guarantees or warranties whether expressed or implied by statute or otherwise (including any warranty under Part 3 of the Contract and Commercial Law Act 2017) are expressly excluded; and
- we do not promise that the Supergenerous service will meet your requirements or be suitable for a particular purpose, be secure, free of viruses or other harmful code, uninterrupted or error free or that your use of the Supergenerous service will result in a Rebate being paid.
Where legislation or rule of law implies into these Terms a condition or warranty that cannot be excluded or modified by contract, the condition or warranty is deemed to be included in these Terms. However, our liability for any breach of that condition or warranty is limited, at our option, to:
- supplying the Supergenerous service again; and/or
- paying the costs of having the Supergenerous service supplied again.
To the maximum extent permitted by law, and without limiting our liability for fraud, wilful misconduct or breach of privacy:
- our maximum aggregate liability under or in connection with these Terms or relating to the Supergenerous service, whether in contract, tort (including negligence), breach of statutory duty or otherwise, must not in calendar year exceed an amount equal to the total Service Fees deducted by us from your Rebates or otherwise paid to us by you in that calendar year; and
- we are not liable to you under or in connection with these Terms or the Supergenerous service for any loss of profit, revenue, savings, business, use, and/or goodwill; or and consequential, indirect, incidental or special damage or loss of any kind.
You may terminate these Terms and your right to access and use the Supergenerous service at any time by sending an email to firstname.lastname@example.org requesting to be opted out.
We may reject your registration for the Supergenerous service at our discretion.
We may restrict or suspend your access to and use of the Supergenerous service, or terminate these Terms and your right to access and use the Supergenerous service if: a complaint that we consider is serious is received about you in relation to your use of our services; you breach any of these Terms; we consider your behaviour to be unacceptable or suspicious; you have an outstanding invoice; termination or suspension is required by any law or direction from any government, law enforcement or other authority; we are unable to complete our verification processes as set out in these Terms (including any re-verification requirements); or we are otherwise unable to provide you with the Supergenerous service.
We will notify you if we terminate these Terms and your right to access and use the Supergenerous service.
We may also suspend your access to and use of Our services as necessary for any system maintenance/updates.
If you or we terminate these Terms and your right to access and use the Supergenerous service, our authority to as your tax agent for purpose of making applications for donation tax credit refunds in accordance with the Authority to Act will also automatically terminate. As we will no longer have authority to act as your tax agent, we will not have authority to remove ourselves as your tax agent on your donation tax rebate account with Inland Revenue, nor will we have authority to remove the Supergenerous bank account as the nominated account into which your donation tax rebates are paid. You acknowledge that you are solely responsible for removing us as your tax agent on your donation tax rebate account with Inland Revenue, and for nominating a replacement bank account into which your donation tax rebates will be paid. If we receive funds into our account following termination of these Terms and your right to access and use the Supergenerous service, we will hold these funds on your behalf for the purpose of redirecting the funds as requested by you, except that we may deduct any applicable Service Fee payable for our services provided prior to the date of termination.
New Zealand law applies to these Terms. You have statutory rights under the Consumer Guarantees Act 1993 (if applicable). Nothing in these Terms will limit your rights under that Act unless we are legally entitled to do so. None of the information given by us or contained on our website constitutes accounting, tax or financial advice in any way. If any provision in these Terms is held invalid, then such provision (to the extent it is invalid) is deemed severed from these Terms, and the remainder shall not be affected.
This policy does not limit or exclude any of your rights under the Act. If you wish to seek further information on the Act, see www.privacy.org.nz.
1. YOUR PERSONAL INFORMATION
When you visit our website or use Supergenerous, we may collect and store certain information from or about you, including information that can be used to uniquely contact, identify or locate you.
Registration: When you register or create an account with us, we collect your name, email and IP address(es), contact number, and location information as well as all other information we request at the time of registration and anything we further require you to send or upload for us to provide you with the Supergenerous service. We also collect donation information which we receive on your behalf from third parties, such as donee organisations.
Verification of Payee/User: We are required by Inland Revenue to verify your identity using the following information: Surname, Middle Name, First Name, Date of Birth, NZ Driving License number or NZ passport number, personal address.
Communications: If you contact us, such as via website chat, phone or email, we may keep a copy of that correspondence and contact you, using any Personal Information you provide us. By being registered with Inland Revenue as a tax agent and service provider, we are legally required to store your data for a retention period of at least 7 years. If you require that we send you your data and delete it from our systems, then you will assume responsibility for retaining your records for the remainder of the retention period. If your data is not returned to you, then we must retain your data for the remainder of the retention period.
2. DISCLOSURE OF PERSONAL INFORMATION
You consent that your Personal Information may be disclosed to third parties in the following circumstances:
Verification: Verifying any information that you give us (or information that we may collect from other sources) with third parties, third party systems and databases, including Government agencies (for e.g. NZ Transport Authority, Dept of Internal Affairs, Australian Government (if you provide Australian ID)), for the purposes of complying with Inland Revenue Operational Statement and/or if this is required for complying with the Anti-Money Laundering and Countering Financing of Terrorism Act 2009. You authorise any third party to provide/verify your personal information to us for this purpose. You understand that if we disclose your personal information to a credit reporting agency, they may hold your information on their credit reporting database and use it for providing credit reporting services and for any other lawful purpose and they may disclose your information to their subscribers for the purpose of credit checking or debt collection or for any other lawful purpose.
Service providers: We may disclose your personal information to any business that supports our website and services and products, including any person that hosts or maintains any underlying IT system or data centre that we use to provide our website or services. A business that supports our services and products may be located outside New Zealand. This may mean your personal information is held and processed outside New Zealand.
Independent Auditors: From time to time in order for us to comply with our obligations we may need to disclose your personal information to independent auditors.
Public Authorities: Your personal information will only be disclosed to public authorities (including government agencies with statutory law enforcement responsibilities) if we are required to provide them with your personal information by law.
Sale of business: We may transfer your information in the case of a sale, merger, consolidation, liquidation, reorganisation or acquisition.
Consent: We may disclose your personal information to any other person authorised by you.
Promotion and Public Reporting: We may use fundraising data from our service for the purposes of promotion and public reporting of Supergenerous activity but will always aggregate, anonymise and de-personalise that data which means that individuals cannot be identified from it.
3. DATA ANALYTICS
4. ACCESSING AND UPDATING YOUR INFORMATION
Subject to certain grounds for refusal set out in the Act, you have the right to access your readily retrievable personal information that we hold and to request a correction to your personal information. Before you exercise this right, we will need evidence to confirm that you are the individual to whom the personal information relates. In respect of a request for correction, if we think the correction is reasonable and we are reasonably able to change the personal information, we will make the correction. If we do not make the correction, we will take reasonable steps to note on the personal information that you requested the correction. If you want to exercise either of the above rights, email us at email@example.com. Your email should provide evidence of who you are and set out the details of your request (e.g. the personal information, or the correction, that you are requesting). We will retain a record of any prior email addresses registered against your profile in order to uphold compliance with our Terms.
5. PROTECTING YOUR INFORMATION
We store your personal information on secure servers and take steps to maintain the security of your personal information. However, there are risks that are inherent in storing and transmitting data online, so the security of your personal information is not always guaranteed. In the unlikely event of a Supergenerous data breach, we will immediately notify you and the Privacy Commissioner as required under the Act. You are responsible for ensuring the security of your: username/email address; and account password. We recommend you do not disclose your personal information to anyone. If you choose to share your personal information with others, you will be responsible for any resulting data breaches and/or actions taken with that information.
6. USER COMMUNICATION
Other than emails relating to registration, use of the Supergenerous service and transaction details we will only send you emails that you elect to receive. Elected email communications can be managed by notifying us at firstname.lastname@example.org
Authority to Act
You authorise Supergenerous to act as Your tax agent (for the purposes of s 124D of the Tax Administration Act 1994) for the sole purpose of making an application for a donation tax credit refund (under s LD 1 of the Income Tax Act 2007) on Your behalf. Supergenerous is authorised to communicate with and obtain information from the IRD about Your donation tax credit through all channels including by electronic means. Where You are not currently registered for a Donation Tax Credit account with Inland Revenue, You authorise Supergenerous to create this account on Your behalf.
You are aware that Supergenerous, being Your tax agent, will not interfere with any service Your accountant provides in relation to Your income tax filing.
You understand that by linking Supergenerous to Your donation tax credit account for the purpose of filing donation tax credit claims it will remove any other tax agent linked to Your donation tax credit account. This is as You can only have one agent in charge of Your donation tax rebate account with the IRD. You are aware You can remove Supergenerous from this account when the service has been completed (see www.ird.govt.nz).
You are aware that by allowing Supergenerous to act as Your tax agent, We will gain visibility on information held in myIR donation tax rebate account which may include details on previous tax claims and decisions made by IRD on the outcome of donation tax claim/s (past and future). You understand that at the time of processing Your claim if You have outstanding tax liabilities, the IRD may decide to transfer whole or part of Your donation tax credit to offset this tax liability.
You authorise us to act as your agent for any money that you have paid or will pay to any donee organisation (for example, registered charities, schools or religious organisations) and obtain from them any information that is necessary to perform the Supergenerous service, including to receive tax receipts for donations made by you in the preceding 4 completed and then current tax years and provide donee organisations with information we require to process donations on your behalf, such as your email address.
I understand that You may not be able to receive Your donation tax rebate in the event that Supergenerous does not receive the necessary information to do so and/or if the IRD does not approve the claim.
You authorise Your donation tax rebate to be credited to the Supergenerous Bank Account. This will be held on Your behalf for the purpose of redirecting the funds as requested by You.
You authorise Supergenerous to deduct a 15% service fee (excluding GST) from Your donation tax rebate.
You confirm You are a New Zealand tax resident, and You have made at least one unclaimed donation over $5 to a donee organisation registered in New Zealand in the last 4 years, and Your taxable income during each taxable year was more than Your donations. You also confirm that Your income tax filing is up to date.