Letter of Authority (New Zealand)
Written authorisation to act on behalf of another person
LETTER OF AUTHORITY
Date: [Letter Date]
To: [Organisation]
RE: Authority for [Authorised Name] to act on my behalf
I, [Authorising Name] of [Authorising Address], hereby authorise [Authorised Name] ([Authorised Relationship]) to act on my behalf in relation to [Organisation] for the following purposes:
[Scope Of Authority]
This authority is valid from [Letter Date] until [Expiry Date].
Please accept instructions from [Authorised Name] as if they were from me personally, within the scope stated above.
If you need to verify this authority, please contact me on [Authorising Phone].
Yours sincerely,
_________________________ Date: _____________
[Authorising Name]
[Authorising Address]
Authorising Person
________________
Signature
What Is a Letter of Authority (New Zealand)?
A Letter of Authority in New Zealand grants written authority for another person to act or obtain information on the signer's behalf and defines the limits of that authority under the Contract and Commercial Law Act 2017.
When Do You Need a Letter of Authority (New Zealand)?
A New Zealand Letter of Authority is needed whenever a person wants someone else to deal with an organisation or take a specific action on their behalf and a formal power of attorney is not required. Common situations include: tax and financial administration — authorising an accountant, bookkeeper, or family member to deal with IRD about a tax return, GST registration, or other tax matter under the Tax Administration Act 1994; ACC claims — authorising a support person, advocate, or lawyer to act on behalf of an injured person in an ACC claim or review proceeding under the Accident Compensation Act 2001; banking and financial services — authorising a trusted person to collect a cheque, discuss an account, or take a specific action with a bank, insurer, or KiwiSaver provider; healthcare — authorising a family member or carer to receive information from a healthcare provider under the Health and Disability Commissioner Act 1994; government agencies — authorising a named person to deal with WINZ, Kāinga Ora, the Companies Office, or another government body on specific matters; and estate administration — authorising a person to make inquiries or collect information during the administration of an estate before probate is granted. A Letter of Authority is appropriate for temporary, specific, or limited authority situations where the full formality of a Power of Attorney under the Property Law Act 2007 or an Enduring Power of Attorney under the Protection of Personal and Property Rights Act 1988 is unnecessary. Where the authority needs to cover broad financial or property matters, or where the authorising person may lose mental capacity, a formal Enduring Power of Attorney provides much stronger protection and should be used instead. When a business needs to authorise an employee or agent to act on its behalf, a Letter of Authority signed by a director or officer of the company serves as proof of the agent's authority under the Companies Act 1993. A company director signing a Letter of Authority on behalf of a company should confirm their authority to bind the company under section 180 of the Companies Act 1993 and the company's constitution.
A Letter of Authority is also needed when a person wishes to authorise a third party to deal with Kāinga Ora – Homes and Communities, the Ministry of Social Development (MSD), or Work and Income New Zealand (WINZ) on their behalf in relation to housing assistance, benefit entitlements, or social services matters. For dealings with the New Zealand Customs Service or the Ministry for Primary Industries (MPI) regarding goods, imports, or exports, a Letter of Authority authorising a customs broker or freight forwarder to act is a standard commercial requirement. Under the Contract and Commercial Law Act 2017 (CCLA 2017), which codifies agency law in New Zealand, the Letter of Authority defines the scope of the agent's actual authority, limiting both the agent's powers and the principal's liability for unauthorised acts.
What to Include in Your Letter of Authority (New Zealand)
A New Zealand Letter of Authority that satisfies the requirements of the Privacy Act 2020 and is accepted by government agencies, financial institutions, and healthcare providers must include the following key elements.
Authorising person's details: the full legal name, residential address, date of birth (often required by government agencies to verify identity), contact telephone number, and any relevant identifier such as IRD number, ACC claim number, KiwiSaver provider account number, or bank account reference. Inland Revenue (IRD) requires the IRD number under section 34B of the Tax Administration Act 1994 before allowing a tax agent or representative to access a taxpayer's account.
Authorised person's details: the full legal name, address, and contact details of the person or organisation being authorised to act. For professional representatives such as tax agents registered with IRD under the Tax Administration Act 1994, the agent's professional registration number and tax agent status should be included.
Scope of authority: a specific and clear description of exactly what the authorised person is permitted to do — for example, to discuss and manage all income tax and GST matters with Inland Revenue (IRD); to receive medical information from a named healthcare provider under the Health and Disability Commissioner Act 1994; to collect and sign for documentation from New Zealand Post or a government agency. Vague or overly broad authority may be rejected by organisations concerned about their obligations under Information Privacy Principle 11 of the Privacy Act 2020, administered by the Office of the Privacy Commissioner.
Duration of authority: either a specific expiry date, a statement that the authority covers a single transaction or purpose, or a statement that it continues until revoked in writing by the authorising person. Inland Revenue may require a fresh authority if more than 12 months have elapsed or if the scope does not cover a new matter.
Limitations on authority: any express restrictions on what the authorised person may not do — for example, authorisation to discuss an ACC claim under the Accident Compensation Act 2001 but not to accept a settlement offer on the authorising person's behalf.
Revocation clause: a statement that the authority may be revoked at any time by written notice to the organisation and the authorised person. Upon revocation, the agent has no further authority to act. Unlike an Enduring Power of Attorney under the Protection of Personal and Property Rights Act 1988, a Letter of Authority automatically ceases to be effective if the authorising person loses mental capacity.
Signature and date: the Letter of Authority must be signed and dated by the authorising person. Some government agencies — including ACC and the Ministry of Social Development (MSD) — may require the signature to be witnessed or certified; confirm the specific agency's requirements before submission.
Contact details for verification: a telephone number or email address at which the organisation can verify the authenticity of the authority if needed, particularly where sensitive health, financial, or legal information is involved.
Relevant identification numbers: IRD number for tax matters under the Tax Administration Act 1994; ACC claim number for Accident Compensation Corporation matters under the Accident Compensation Act 2001; Work and Income client number for WINZ dealings; Companies Office registration number for company matters under the Companies Act 1993.
The forms-legal.com Letter of Authority (New Zealand) template provides a complete, clearly structured format satisfying the requirements of the Privacy Act 2020, Tax Administration Act 1994, and Accident Compensation Act 2001, and accepted by IRD, ACC, WINZ, and most New Zealand government agencies and financial institutions.
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Reference this free template in an article, syllabus, or research note:
Forms Legal. (2026). Letter of Authority (New Zealand) (New Zealand) [Legal document template]. Forms Legal. https://forms-legal.com/new-zealand/personal/letters/letter-of-authority-new-zealand
"Letter of Authority (New Zealand) (New Zealand)." Forms Legal, 2026, https://forms-legal.com/new-zealand/personal/letters/letter-of-authority-new-zealand.
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author = {{Forms Legal}},
title = {Letter of Authority (New Zealand) (New Zealand)},
year = {2026},
howpublished = {\url{https://forms-legal.com/new-zealand/personal/letters/letter-of-authority-new-zealand}},
note = {Free legal document template. Based on Contract and Commercial Law Act 2017}
}Also available for these jurisdictions:
Frequently Asked Questions
In New Zealand, a letter of authority and a power of attorney are both documents that authorise one person to act on behalf of another, but they differ significantly in scope and formality. A letter of authority is typically a simple, limited document authorising a specific action or series of actions with a particular organisation (e.g., authorising a tax agent to deal with IRD, or a family member to collect a parcel). It does not need to be witnessed or in a prescribed form, and its scope is defined by the letter itself. A power of attorney is a more formal legal document executed under the Property Law Act 2007, which can grant broad powers to manage property and financial affairs. An enduring power of attorney (EPA) under the Protection of Personal and Property Rights Act 1988 remains valid even if the donor loses mental capacity. Powers of attorney must be signed and witnessed in accordance with specific legal requirements. For minor, specific tasks, a letter of authority is usually sufficient. For ongoing or significant matters, especially involving property or finances, a power of attorney is more appropriate.
Yes. Inland Revenue (IRD) accepts a Letter of Authority allowing a named person — such as a tax agent, accountant, family member, or legal representative — to discuss and manage your tax affairs on your behalf. IRD has specific requirements for tax agent authorisations under the Tax Administration Act 1994: tax agents must be registered with IRD under section 34B of that Act and must have a signed authority from the client before accessing or acting on the client's tax account. For non-professional representatives (such as a family member helping an elderly parent), IRD typically accepts a signed letter confirming the scope of authority. The letter should include the authorising person's full name and IRD number, the authorised person's full name and contact details, the specific tax types or matters covered by the authority, the duration of the authority, and a signed declaration by the authorising person. Where broad or ongoing authority to manage all tax affairs is needed, IRD recommends using its myIR-linked authority process or completing an IR56 Tax Agent Authority form rather than a general letter.
Yes. The Accident Compensation Corporation (ACC) accepts a Letter of Authority from a claimant authorising a named representative — such as a family member, support person, advocate, or legal adviser — to act on their behalf in relation to an ACC claim. The authority allows the representative to discuss the claim, receive information about the claim, and take steps on the claimant's behalf such as lodging supporting medical evidence or requesting a review of an ACC decision. For review proceedings before the ACC Review Office under the Accident Compensation Act 2001, parties may be represented by a lawyer or an authorised advocate. The letter should specify the claimant's full name and ACC claim number (if known), the representative's full name and contact details, the scope of authority (e.g., all matters relating to the claim, or a specific decision such as the assessment of weekly compensation), the duration of the authority, and the claimant's signature. Separate formal requirements apply if the claimant is a minor or has lost mental capacity — in those cases, a guardian or a person with an enduring power of attorney under the Protection of Personal and Property Rights Act 1988 may need to act.
The validity period of a Letter of Authority in New Zealand is determined entirely by the terms of the letter itself — there is no statutory default expiry period. A letter can be drawn for a specific purpose (valid until the task is complete), for a defined period (e.g., valid for 12 months from the date of signing), or until revoked by the authorising person. For letters submitted to government agencies such as IRD, ACC, Work and Income New Zealand (WINZ), or the Ministry of Justice, each agency may have its own policies about how long it will accept an authority before requiring a fresh one. IRD, for example, may require a fresh authority if more than 12 months have passed or if the scope of the previous authority does not cover a new matter. For banks and financial institutions, a letter of authority for a specific transaction (such as collecting a cheque) is typically valid for the duration of that transaction only. The authorising person can revoke a letter of authority at any time by notifying the organisation holding the letter and the authorised person in writing. Upon revocation, the authorised person has no further right to act. If the authorising person loses mental capacity, the letter of authority (being an ordinary letter rather than an enduring power of attorney) automatically ceases to be effective.
The Privacy Act 2020, administered by the Office of the Privacy Commissioner, is directly relevant to Letters of Authority in New Zealand because the letter provides the legal basis for a third party to access and receive personal information held by an organisation about the authorising person. Under principle 11 of the Privacy Act 2020, an agency must not disclose personal information about an individual to another person without the individual's authority. A signed Letter of Authority constitutes the individual's authority for the organisation to disclose their information to the named representative. Government agencies such as IRD, ACC, WINZ, and health providers rely on the Letter of Authority to satisfy their obligations under the Privacy Act 2020 before disclosing personal information to a third party. For this reason, the letter must clearly identify the person whose information may be disclosed, the recipient of the authority, the specific type of information or matters covered, and the duration of the authority. An overly broad or vague letter may be rejected by an agency on privacy grounds. Organisations are entitled to verify the authenticity of a letter before acting on it, particularly where sensitive health, financial, or legal information is involved. The forms-legal.com Letter of Authority (New Zealand) template is structured to satisfy the Privacy Act 2020 requirements applicable to most New Zealand government agencies and service providers.
This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer
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