The names of the two children who died following an incident in Peria on Friday 29 December can now be released.
They were Sonny, 6, and Eddie, 4. Both boy's deaths have been referred to the Coroner.
The family has asked for the media to allow them to grieve and prepare for their funerals.
Detective Senior Sergeant Chris Fouhy, Far North Area Investigations Manager, says Police were called after the ATV-style vehicle rolled into a swimming hole in the Waikainga Stream about 5.15pm on 29 December.
The following day the bodies of the two deceased were recovered.
"Our thoughts and deepest sympathies go out to whānau and friends of these two little boys at this difficult time.
"This can only be described as a tragedy and we extend our condolences to everyone involved."