Last updated 16 September 2022

By using this site, you are agreeing to these Terms of Use.  If you do not agree to these Terms of Use, then you are not allowed to use this site and should immediately terminate your usage.

You must also comply with all applicable laws in accessing and using this site.


Reference in these Terms of Use to ‘KPMG’, ‘we’, ‘us’ and ‘our’ are to KPMG, a New Zealand partnership, and includes its controlled entities in New Zealand and the Cook Islands.  Our registered office is at 18 Viaduct Harbour Avenue, Auckland 1010, New Zealand. 

KPMG is a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.


The content on this site (‘Content’) is provided for general information only.  It is not intended to amount to advice or serve as a substitute for any audit, advisory, tax or other professional advice, consultation or service.  You should consult with a KPMG professional in the relevant area to obtain such services.

Although we make reasonable efforts to update the Content, we make no representations, warranties or guarantees, whether express or implied, that the Content is accurate, complete or up-to-date. 


We are the owner or the licensee of all intellectual property rights in all of the Content, including but not limited to any concepts, ideas, methods, procedures, processes, know-how, techniques, programs, publications, models, products, templates, technologies, software designs, art work, graphics and information on or described in the site.  The Content is protected by copyright laws and treaties around the world.  All such rights are reserved. 


Users are encouraged to view, print and distribute (without modifying) the Content provided that: 

  • the use of the Content is personal and non-commercial; 
  • all copyright, trademark and similar notices are retained; and 
  • the Content is not used as or implies that we, KPMG International Limited or any other KPMG member firm is providing a testimonial or endorsement of an organisation, its products or services. 

You must not modify, reproduce, publicly display, perform, distribute or use the Content for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). 

Any unauthorised use of any Content may violate copyright, trade mark and other laws or applicable intellectual property or other rights.  KPMG bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission.

If you print off, copy or download any part of this site in breach of these Terms of Use, your right to use this site will cease immediately and you must, at our option, return or destroy any copies of the materials you have made. 


The KPMG name and logo are registered trade marks or trade marks of KPMG International Limited and/or its related entities and other products and service names mentioned on this site may be the registered trade marks or trade marks of KPMG International Limited, its related entities, or a member firm of the KPMG network of independent member firms or their respective affiliates (including us). 

Use of these marks requires express prior permission from, and a license agreement with, KPMG International Limited or its related entities, or a member firm of the KPMG network of independent member firms or their respective affiliates.  Unauthorised use of these and any other of KPMG’s portfolio of trade marks is prohibited to the fullest extent of the law and may become subject to legal proceedings. 

To request written approval, please contact us.


To the maximum extent permitted by law, we exclude all conditions, warranties, guarantees, representations or other terms which may apply to this site and any Content, whether express or implied, including but not limited to that this site will be secure, uninterrupted, without delay, error-free, omission-free, or free of bugs or viruses.  This site is provided ‘as is’.

We expressly disclaim all implied warranties, including without limitation, warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, security, and accuracy.

We provide our site for general, domestic and non-commercial use.  To the maximum extent permitted by law, none of KPMG, its controlled entities, and their respective partners, officers, contractors, employees or agents, will be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to contract, negligence or other tortious actions, arising out of or in connection with this site, any Content on or access by use of this site, or any copying, display or other use of this site or the Content.

The above disclaimers and limitations of liability shall also be applicable to KPMG International Limited and all other KPMG member firms.


You are responsible for configuring your information technology, computer programmes and platform in order to access this site.  You should use your own virus protection software. 

You must not misuse this site by knowingly introducing viruses, trojans, worms, logic bombs or other material which is malicious or technologically harmful.  You must not attempt to gain unauthorised access to this site, the server on which our site is stored or any server, computer or database connected to this site.  You must not attack this site via a denial-of-service attack or a distributed denial-of service attack.


Where this site contains links to other sites and resources provided by third parties, these links are provided for your information and convenience only.  We have no control over, and are not responsible for, any of these sites or their content.

We reserve the right to withdraw linking permission without notice. 

You must not establish a link which:

  •  suggests any form of association, approval or endorsement on our part where none exists; 
  • links to this site from a website that is not owned by you; 
  • involves the unauthorised use of our logo; and/or 
  • takes the form of a link that disguises the URL and/or bypasses the homepage or pages containing the entity copyright, legal disclaimer and online policy statement.


Your personal information will be processed in accordance with our Privacy Statement and Cookie Notice, which are incorporated by this reference and you agree to the terms these policies, including any obligations they impose on you.


If any part of these Terms of Use is invalid or unenforceable in any jurisdiction then:

  • in that jurisdiction it shall be re-construed to the maximum effect permitted by law in order to effect its intent as nearly as possible, and the remainder of these Terms of Use shall remain in full force and effect; and
  • in every other jurisdiction, all of these Terms of Use shall remain in full force and effect.

We may revise these Terms of Use at any time in our sole discretion by posting such revised Terms of Use at the Legal link (i.e. this webpage that you are currently viewing) or elsewhere on this site.  Your continued use of this site following changes to these Terms of Use constitutes your agreement to the revised Terms of Use.

Visit this site for more detail about the structure of the KPMG global organisation.