This work is licensed under the Creative Commons Attribution 3.0 New Zealand licence. In essence, you are free to copy, distribute and adapt the work, as long as you attribute the work to the Crown and abide by the other licence terms. To view a copy of this licence, visit http://creativecommons.org/licenses/by/3.0/nz.
First published September 2006 and revised June 2014. This Guide has been updated by the State Services Commission and the Treasury to reflect changes to State sector legislation enacted in 2013. Please send any feedback on this document to email@example.com.