P. O. Box 924, Nelson 7040



Read the governing rules of our Society


The name of the Society shall be the Online Tax Association of New Zealand Incorporated, hereinafter called the Society.


The objects of the Society shall be:

(a) To encourage higher standards in the Personal Tax Summary (PTS) industry in New Zealand

(b) To liaise with the IRD on current and future policy relating to PTS and other relevant areas


(a) Members shall be classified as follows:

(i) Full New Zealand Members and New Zealand Institutions

(ii) Corporate Members

(b) The Council may elect any person as an ordinary member of the Society on recommendation of a member of the Society if they satisfy the rules in section 3(c).

(c) Society rules:

(i) The member must have an audited trust account and this account must be used for all Tax Refund transactions

(ii) The member must employ and/or have ownership or Directorship of a New Zealand Chartered Accountant

(iii) The member must be an online service

(iv) The member must be a Tax Agent

(v) The member must maintain the integrity of the New Zealand Tax System

(vi) The member must have a secured website for all areas where personal information is entered and transmitted. The encryption used by the member must be a recognised brand and must be displayed clearly on the members website.

(vii) The member must have fraud detection policies in place to minimize tax payer identity fraud and tax refund theft.

(viii) The member must use the Online Tax Association of New Zealand Incorporated identity verification standards or the Inland Revenue Department verification policy to verify client identity.

(iix) The member must use E-filing software to request and confirm Personal Tax Summaries or IR3′s

(ix) The member must have a fee structure that is deemed reasonable and fair.

(x) The member must be in good standing with the Inland Revenue Department

(xi) The Online Tax Association of New Zealand Incorporated Council has approved membership

(d) Any member of the Society may resign by giving notice in writing to the Secretary and paying all subscriptions due; provided that any member giving such notice before 30th April shall not be liable to pay the subscription for that year.

(e) Any member whose annual subscription is more than one years in arrears shall be removed from membership of the Society and may be re-admitted by resolution of the Council on payment of all arrears.

(f) Any member who fails to inform the Society of IRD warnings or client complaints where litigation is involved their membership may be revoked by resolution of the


(g) Any member who breaches the rules outlined in section 3(c) may have membership revoked by council resolution.


(a) The annual subscription shall be one dollar ($1.00) or such other sum as any Annual or Special General Meeting shall from time to time decide.

(b) The first subscription for membership shall be forwarded to the Secretary or

Secretary/Treasurer with the completed application form.

(c) All subscriptions after the first shall become due and payable on the first day of each

financial year.

(d) Each person elected as a member shall be given notice thereof in writing by the Secretary.

(e) Any member requiring a copy of the rules of the Society may do so by requesting a copy from the Secretary.

(f) In exceptional circumstances the Council may by resolution remit tbe payment of an annual subscription or part thereof.


The Officers of the Society shall consist of a President, a Co-President, and a Secretary and a Treasurer (or a Secretary-Treasurer), all of whom shall be members of the Society.


(a) The Council shall consist of the following:

(b) The Co-Chairpersons, Secretary and Treasurer (or Secretary-Treasurer) shall be elected by successive ballots in that order at the Annual General Meeting if the council requires an election for that year.

(c) The members of the Council shall be elected by ballot at the Annual General Meeting after the officers have been elected.

(d) Candidates for positions as officers or members of the Council shall be nominated by

members of the Society at the Annual General Meeting, or in writing signed by any two (2) members, received by the Secretary before the time of such meeting. Every candidate shall before election signify personally or in writing his or her acceptance of nomination.

(e) All officers and members of Council shall be eligible for immediate re-election

(f) The Council shall have powers to appoint members of the Society to fill any casual


(g) The officers and Council shall take office immediately after the close of the Annual General Meeting at which they are elected and shall have full control of the management of the Society except where otherwise provided in these rules.

(h) The Council may delegate any of its powers and duties to sub-committees consisting of such member or members of the Society as it may resolve, provided that at least one member (1) of each sub-committee shall be a member of the Council, and may grant to such sub-committees the power to co-opt other persons whether members of the Society or not.

(i) Meetings of the Council shall be called by the Secretary (or Secretary Treasurer) on the instructions of the President or on the receipt of a requisition signed by not less than four (4) members of the Council.


(a) The control and investment of the funds of the Society shall be wholly within the power of the Council, which may open and operate accounts at any bank or banks as it deems fit. The Trustees of any such accounts shall be the Treasurer (or Secretary-Treasurer) and any other officers or members of the Council appointed by the Council for that purpose, cheques and withdrawal warrants shall be signed by any two of the Trustees.

(b) The Treasurer (or Secretary-Treasurer) shall keep a correct account of all funds received and expended by the Society, and shall prepare at the end of each financial year a Balance Sheet and Statement of Accounts for that year.

(c) The accounts of the Society shall be audited at the end of each financial year by an Auditor, who shall hold professional qualifications in accountancy. The Auditor shall be appointed each year at the Annual General Meeting.

(d) The financial year of the Society shall end on the 31st March in each year.

(e) The Society shall not have the power to borrow money.


(a) The Society shall hold at least one General Meeting in each financial year. At one such meeting there shall be a business session, which shall constitute the Annual General Meeting of the Society. At this meeting the Society shall:

(i) Receive from the Council a Report, Balance Sheet, and Statement of Accounts

for the preceding financial year.

(ii) Elect the Officers and Council and appoint an Auditor for the ensuing year.

(iii) Decide on any motion which may be duly submitted to the meeting.

(b) The Annual Report, Balance Sheet and Statement of Accounts for each financial year shall be posted to all members at least fourteen days before the next Annual General Meeting.

(c) At any Annual or Special General Meeting, or Council Meeting, the chair shall be taken by one of the Presidents, or failing him a member elected by the meeting.

(d) At any meeting voting shall be on the voices or by show of hands or by ballot at the

discretion of the chairman PROVIDED THAT if any member so demand, voting shall be by ballot. The chairman shall have a deliberative and casting vote.


(a) Any alteration, addition, or recession in these rules shall be made only at an Annual or

Special General Meeting.

(b) Notice of the proposed alteration, addition, or recession shall be posted to every member at least fourteen days prior to the meeting.

(c) The meeting may amend any such proposals.

(d) No resolution shall effect any alteration of these rules unless assented to by two-thirds of the members present at the meeting.

(e) No addition to or alteration of the rules affecting the Society’s non-profit aims or winding up clause shall be made without the approval of the Inland Revenue Department, and the provisions and effect of this clause shall not be removed from this document and shall be included and implied into any document replacing this document.



The decision of the Council as to the interpretation of these rules shall be final and binding on all parties except at any Annual or Special General Meeting when the decision of the chairman of such meeting will be final and binding on all parties.



The common seal of the Society shall be in the custody of the Secretary (or Secretary-Treasurer), who shall in pursuance of a resolution of the Council to that effect, affix the same to all instruments requiring the same.



If upon winding up or dissolution of the organization there remains after the satisfaction of all its debts and liabilities any property whatsoever, it shall not be paid to or distributed among the members but shall be given or transferred to an income tax exempt organization with similar objectives or to some other