Child Support Amendment Act 2021

1: Title
This Act is the Child Support Amendment Act 2021.
2: Commencement
1: Sections 7 11 23(1) 33 38 39 42 44 54 56 57
2: Section 4(2)
3: The rest of this Act comes into force on a date appointed by the Governor-General by Order in Council or, if not earlier brought into force, on 1 April 2022.
4: In subsection (3), 1 or more orders may be made appointing different dates for different provisions and for different purposes.
5: In this section, provision
6: An Order in Council made under this section is secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 2(3) brought into force 26 October 2021 clause 2(1) Child Support Amendment Act 2021 Commencement Order 2021 Section 2(3) brought into force 1 November 2021 clause 2(2) Child Support Amendment Act 2021 Commencement Order 2021
3: Principal Act
This Act amends the Child Support Act 1991 principal Act 2021-04-01 Child Support Act 1991 Only some sections — see section 2(1) 2021-03-24 Child Support Act 1991 Section 4(2) — see section 2(2) — deemed with effect on 26 November 2018 2022-04-01 Child Support Act 1991 Remainder of Act (sections 4(1) and (3), 8 to 10, 12 to 17, and 58)— see section 2(3) — if not brought into force earlier by OIC OIC LI 2021/301 2021-10-26 Child Support Act 1991 Sections 5, 6, 18 to 22, 23(2) to (4), 24 to 32, 34 to 37, 40, 41, and 55 OIC LI 2021/301 2021-11-01 Child Support Act 1991 Section 43
1: Amendments to sections of principal Act
4: Section 2 amended (Interpretation)
1: In section 2(1) income net income
2: In section 2(1) social security beneficiary
3: In section 2(1) taxable income Amendments to Part 1 (liability to pay child support under formula assessment)
5: Section 5 amended (Children who qualify for child support)
1: In section 5(1)﻿(c) is not in the case of a person aged 16 or older,
2: Replace section 5(4)
4: However, the latest that a child qualifies for child support is 31 December in the year in which they turn 18, regardless of whether they are still enrolled at and attending a school after that date.
6: Section 19 amended (When liability to pay child support starts)
Replace section 19(3)
3: Subsection (4) applies if the Commissioner receives an application for a formula assessment that names a person as a parent of a qualifying child ( person P section 7
a: a New Zealand court, or a court or public authority of any overseas jurisdiction, later finds person P to be a parent of the child:
b: the Commissioner determines under this Part that person P is a liable parent of the child:
c: the application is otherwise properly completed.
4: Liability by person P to pay child support under a formula assessment in respect of the child starts—
a: on the day on which the application is received by the Commissioner if—
i: the application for the finding referred to in subsection (3)﻿(a) (the order
ii: the Commissioner receives the order no later than 60 days after the order is made; or
b: on the day on which the application is received by the Commissioner, if the Commissioner is satisfied that the time limits in paragraph (a) were not met because there was a reasonable cause; or
c: on the day on which the Commissioner receives the order, in any other case.
5: Subsection (6) applies if the Commissioner receives an application for a formula assessment that names a person as a parent of a qualifying child ( person P section 7
a: person P later, in any proceeding before any court in New Zealand, or before any court or public authority in an overseas jurisdiction, acknowledges that they are a parent of the child and a court has not made a finding of paternity of the child that is to the contrary of that acknowledgment:
b: the Commissioner determines under this Part that person P is a liable parent of the child:
c: the application is otherwise properly completed.
6: Liability by person P to pay child support under a formula assessment in respect of the child starts—
a: on the day on which the application is received by the Commissioner if—
i: the acknowledgment is made no later than 60 days after the Commissioner receives the application for a formula assessment; and
ii: the Commissioner receives the acknowledgment no later than 60 days after it is made; or
b: on the day on which the application is received by the Commissioner, if the Commissioner is satisfied that the time limits in paragraph (a) were not met because there was a reasonable cause; or
c: on the day on which the Commissioner receives the acknowledgment, in any other case.
7: For the purposes of this section, reasonable cause
a: is beyond the control of the applicant, including a serious illness, an accident, or a disaster; and
b: caused, in the opinion of the Commissioner, the time limits not to be met.
7: Section 25 amended (When liability to pay child support ceases)
1: After section 25(1)﻿(c)
d: in any case to which section 8(2) section 363
2: Repeal section 25(3)﻿(d) Amendments to Part 2 (amount of child support payable under formula assessment made by Commissioner)
8: Section 30 amended (Formula for assessing annual amount of child support)
After section 30(2)
3: However, if no child expenditure table applies because at least 1 child is aged 0 to 12 and 1 or 2 children are aged 13 or over, e is the amount, determined in accordance with the child expenditure table that would apply to the parent in respect of the child if all of the children in the child support group were the same age as the qualifying child, on the basis of—
a: the combined child support income amounts of both parents of the child; and
b: the number of children in the child’s child support group.
4: However, the Commissioner may make modifications to the child expenditure amount for the child that the Commissioner considers necessary or desirable if the Commissioner believes on reasonable grounds that—
a: there are exceptional circumstances (for example, exceptional complexity of care arrangements for children within a particular child support group); and
b: applying the provisions of this section without modification would result in an unjust or inequitable outcome (for example, an apportionment of costs that is disproportionate to the amount of expenditure attributable to the child).
9: Section 34 amended (Child support income amount)
1: In section 34(1) and (3) taxable income income
2: In each provision listed in Schedule 1 taxable income income
10: Section 35 replaced (Adjusted taxable income)
Replace section 35
35: Adjusted income
1: A person’s adjusted income
a: if, in the most recent tax year, the person’s income was derived solely from withholding income, the person’s withholding income for the calendar year immediately preceding the start of the child support year; or
b: if paragraph (a) does not apply, the person’s income derived in the tax year immediately preceding the most recent tax year, inflated by the inflation percentage for the child support year.
2: If a person’s income for a tax year has not been assessed, the Commissioner must determine the person’s income on the basis of the income and any other particulars known to the Commissioner.
3: This section is subject to—
a: sections 38 to 39A (which relate to ascertaining income, etc); and
b: sections 40AA to 44A (which permit elections for adjusted income to be assessed using estimated income).
11: Section 35A amended (Living allowance)
1: In section 35A(1)﻿(a) determined as at 1 January in the immediately preceding child support year,
2: In section 35A(2)﻿(b) for a person granted a supported living payment under subpart 4 of Part 2 of the Social Security Act 2018 who is, for the purposes of that benefit, a single beneficiary with 1 or more dependent children
12: Section 35B amended (Dependent child allowance)
After section 35B(2)
2A: However, if no child expenditure table applies because at least 1 child is aged 0 to 12 and 1 or 2 children are aged 13 or over, e is the amount, determined in accordance with the child expenditure table that would apply to the parent in respect of the dependent child if all of the parent’s dependent children were the same age as the dependent child, on the basis of—
a: the child support income amount of the parent alone, with that amount being treated as the adjusted income of the parent, minus the parent’s living allowance; and
b: the total number of the parent’s dependent children.
2B: However, the Commissioner may make modifications to the child expenditure amount for the child that the Commissioner considers necessary or desirable if the Commissioner believes on reasonable grounds that—
a: there are exceptional circumstances (for example, exceptional complexity of care arrangements for the parent’s dependent children); and
b: applying the provisions of this section without modification would result in an unjust or inequitable outcome (for example, an apportionment of costs that is disproportionate to the amount of expenditure attributable to the dependent child).
13: Section 38 amended (Application of assessments under Income Tax Act 1976 or Tax Administration Act 1994)
1: In section 38(1) the Income Tax Act 1976 (other than an assessment made under section 21 of that Act an income tax Act (other than an assessment made where there has been default in furnishing returns)
2: In section 38(2), (3)﻿(a), (4), (5), and (6)﻿(a) the Income Tax Act 1976 an income tax Act
3: After section 38(7)
8: In this section, unless the context otherwise requires,— assessment made where there has been default in furnishing returns
a: providing information in a return or an account that is not likely to be correct; or
b: providing a return that the Commissioner is not otherwise satisfied with; or
c: not making a return where the Commissioner has reason to suppose that the person is a taxpayer income tax Act
14: Section 40AA amended (Interpretation for purposes of sections 40 to 45)
1: In section 40AA election period
c: if notice of the election is given after the end of the child support year under section 40(8)
2: In section 40AA reconciliation period section 44(3D)
3: In section 40AA year-to-date income notice of an election is given election period starts
15: Section 40 amended (Estimated taxable income)
1: In section 40(1) relating to that child support year
2: After section 40(3)﻿(b)
c: if notice of the election is given after the child support year to which it relates, state—
i: the person’s year-to-date income; and
ii: the person’s estimated income
3: After section 40(6)
7: Subsection (8) applies to any person who receives an assessment unless they already have an existing assessment of child support.
8: The person may make an election after the end of a child support year to which the election relates, provided the election is received by the Commissioner on or before the 28th day after notification of the assessment.
9: If an election is made after the end of a child support year under subsection (8), this section applies as if separate elections were made for each child support year to which the assessment relates. Section 15(2) amended 31 March 2022 section 269(2) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022
16: Section 44 amended (End-of-year reconciliation)
Replace section 44(1) to (3)
1: For the purpose of determining whether a person has, or has been, underpaid or overpaid child support in a reconciliation period ( period A person A
1A: Subsections (2) and (3) apply if period A is the only election period, or the last election period, in the child support year.
2: The amount to be treated as person A’s adjusted income for the purposes of the assessment is,—
a: if the actual income earned by person A during the year is equal to or less than the year-to-date income specified in the notice of election, nil; or
b: if the actual income earned by person A during the year is more than the year-to-date income specified in the notice of election, the lesser of the following:
i: person A’s actual income earned in period A (which is the actual income earned in the full year less the year-to-date income specified in the notice of election), annualised in accordance with the formula in subsection (3) (which gives the annualised actual income in the reconciliation period
ii: person A’s original adjusted income.
3: The formula for annualising person A’s actual income in a reconciliation period is— (a ÷ b) × 365 where— a is the actual income earned during the reconciliation period b is the number of days in the reconciliation period.
3A: Subsections (3B) and (3C) apply if period A is a period that is not referred to in subsection (1A).
3B: The amount to be treated as person A’s adjusted income for the purposes of the assessment is,—
a: if the actual income earned by person A during the year is equal to or less than the year-to-date income specified in the notice of election, nil; or
b: if the actual income earned by person A during the year is more than the year-to-date income specified in the notice of election, the lesser of the following:
i: person A’s actual income earned in period A, annualised in accordance with the formula in subsection (3C) (which gives the annualised actual income in the reconciliation period
ii: person A’s original adjusted income.
3C: The formula for annualising person A’s actual income in a reconciliation period is— ((a − z) ÷ b) × 365 where— a is the year-to-date income specified in the estimate for the period that immediately succeeds period A z is the year-to-date income specified in the estimate for period A b is the number of days in the reconciliation period.
3D: In this section, unless the context otherwise requires,— reconciliation period
a: starts on,—
i: if the notice of the election is given before the start of the child support year, the start of the child support year; or
ii: otherwise, the first day of the month in which the notice is given; and
b: ends with the close of—
i: the last day of the month before any other immediately subsequent election period starts in relation to another election; or
ii: otherwise, the last day of the child support year.
17: Section 44A amended (Determining income amount if no tax return filed)
Replace section 44A(2)
2: Where this section applies, the Commissioner must determine that the amount to be treated as the person’s adjusted income for the purpose of the assessment under section 44(2) or (3B) Amendments to Part 5 (assessment of child support and domestic maintenance)
18: New section 81A inserted (Amendments of assessments arising from living circumstances existing at time initial assessment made)
After section 81
81A: Amendments of assessments arising from living circumstances existing at time initial assessment made
1: This section applies if—
a: the Commissioner made an assessment on the basis that certain living circumstances existed at the time of assessment; and
b: the recipient of the assessment advises the Commissioner that the circumstances did not exist at the time of assessment; and
c: section 82 does not apply.
2: The Commissioner may backdate any amendment made under section 87 to the time when the assessment begins if the recipient of the assessment advises the Commissioner within the period of 28 days beginning with the date of the notice of assessment.
3: The Commissioner may also backdate any amendment made under section 87 to the time when the assessment begins if the recipient of the assessment—
a: is a liable parent, and the backdating has the effect of increasing the amount of the parent’s child support liability:
b: is a receiving carer, and the backdating has the effect of decreasing the amount of child support payable in respect of that carer.
4: Otherwise, an amendment of the assessment under section 87 is effective only from the date on which the recipient advises the Commissioner.
19: Section 87 amended (Amendment of assessments)
After section 87(6)
7: This section is subject to section 87A
20: New section 87A inserted (Four-year time bar for amendment of certain assessments)
After section 87
87A: Four-year time bar for amendment of certain assessments
1: Despite section 87, the Commissioner may amend an assessment only—
a: before the expiry of the fourth child support year after the end of the child support year in which the assessment was given; or
b: as a result of information or an application that was received by the Commissioner before the expiry of that fourth child support year; or
c: if an exception in subsection (2) or (3) applies.
2: An exception applies if—
a: the Commissioner is of the opinion that information provided by a person is fraudulent or wilfully misleading; or
b: the Commissioner is of the opinion that information provided by a person does not mention income that is of a particular nature, or that was derived from a particular source, and in respect of which information is required to be provided; or
c: an assessment is made under subpart 4 of Part 5A (which relates to victims of sex offences).
3: An exception also applies if—
a: a liable person, child, or payee to whom the assessment relates has died; or
b: a person is not a parent of the child; or
c: reassessment is necessary to avoid double liability of a liable person who has paid financial support in an overseas jurisdiction in respect of the same child or payee and period; or
d: a court order is received that applies to an earlier period; or
e: a new assessment is made in relation to a qualifying child (for example, because a paternity order is provided) and it results in a reassessment of an existing child support assessment in relation to another qualifying child or children; or
f: the Commissioner did not meet the requirements of section 88 (which relates to notice of assessment) or section 89 (which relates to notification).
4: This section does not otherwise restrict rights in respect of review, objection, or appeal under other Parts of this Act. 1994 No 166 s 108
21: Section 88 amended (Notice of assessment of formula assessment of child support)
After section 88(3)
3A: Any notice of assessment to which section 81A(2) Amendments to Part 5A (exemptions)
22: Section 89A amended (Outline)
After section 89A(1)﻿(a)
aa: for persons suffering from long-term periods of illness, if certain income criteria are met:
23: Section 89B amended (Definitions for this Part)
1: In section 89B hospital patient
b: a resident in a treatment centre within the meaning of the Substance Addiction (Compulsory Assessment and Treatment) Act 2017; or
2: In section 89B hospital patient
c: a person in an overseas jurisdiction who is equivalent to a patient referred to in paragraph (a) or to a resident referred to in paragraph (b)
3: In section 89B period of illness
4: In section 89B prisoner
c: in legal custody in an overseas jurisdiction that is equivalent to legal custody referred to in paragraph (a) or (b)
24: Subpart 2 heading in Part 5A amended
In Part 5A, in the subpart 2 hospital patients, persons suffering from long-term periods of illness,
25: Cross-heading above section 89C amended
In the cross-heading above section 89C hospital patients and persons suffering from long-term periods of illness
26: Section 89C amended (Exemption for long-term hospital patients)
In section 89C(1)﻿(a)﻿(ii) hospital patients or an equivalent benefit in an overseas jurisdiction
27: New section 89CA inserted (Exemption for persons suffering from long-term periods of illness)
After section 89C
89CA: Exemption for persons suffering from long-term periods of illness
1: A liable person is eligible for an exemption from the payment of financial support for the whole, or a part, of a long-term period of illness of that person if—
a: the person’s income for that whole period, or that part, will be, or was, nil or will be, or was, calculated only from income consisting solely of income from investments; and
b: the person’s income from investments (if any) during that whole period, or that part, did not, or will not,—
i: exceed an average amount per week in that whole period, or that part, that is equal to the relevant minimum annual rate of financial support, divided by 52; and
ii: if that whole period, or that part, is 1 or more full child support years in duration, exceed, in a child support year in that whole period, or that part, the relevant minimum annual rate of financial support; and
c: the long-term period of illness results in the person being unable to engage in paid work; and
d: the person applies for the exemption in accordance with section 89H
2: For the purposes of subsection (1)﻿(a), a liable person’s income during a long-term period of illness does not include any amounts received by the person during that period for, or in respect of, any time up to and including the day on which the long-term period of illness began.
3: This section is subject to sections 89F and 89G
28: Section 89D amended (Exemption for long-term prisoners)
In section 89D(1)﻿(a)﻿(ii) Corrections Act 2004 or equivalent employment in an overseas jurisdiction
29: Section 89F amended (Exemption does not apply at any time during child support year if income criteria not met at any time during relevant period)
1: In section 89F(1)﻿(a)﻿(i) or an equivalent benefit in an overseas jurisdiction
2: After section 89F(1)﻿(a)﻿(i)
ia: in the case of an exemption under section 89CA section 89CA(2)
3: Replace section 89F(1)﻿(a)﻿(ii)
ii: in the case of an exemption under section 89D or 89E, the person receives any income (subject to section 89D(1A)) other than from investments or from employment under section 66 of the Corrections Act 2004 or equivalent employment in an overseas jurisdiction; or
4: After section 89F(2)
2A: Also, in the case of an exemption under section 89CA
5: In section 89F(3) relevant period
aa: in the case of an exemption under section 89CA
30: Section 89G amended (Other restrictions on application of exemptions)
1: After section 89G(1)﻿(a)
aa: the day on which the relevant period of illness ends (in the case of an exemption under section 89CA
2: After section 89G(3)﻿(a)
aa: section 89CA
31: Section 89H amended (Applications for exemptions under this subpart)
1: After section 89H(1)﻿(b)﻿(i)
ia: the expiry of 3 months after the day on which the relevant period of illness ends (in the case of an application for an exemption under section 89CA
2: After section 89H(1)﻿(c)
ca: in the case of an application for an exemption under section 89CA
3: After section 89H(2)﻿(a)
aa: section 89CA
32: Subpart 3 heading in Part 5A amended
In Part 5A, in the subpart 3 hospital patients, persons suffering from long-term periods of illness,
33: Section 89Z amended (Grant of exemption to victim of sex offence)
In section 89Z(4) section 85K section 18H Amendments to Part 6A (departure from formula assessment of child support initiated by liable parent or receiving carer)
34: New section 96BA inserted (Four-month time limit for certain applications that are time-barred under section 87A)
After section 96B
96BA: Four-month time limit for certain applications that are time-barred under section 87A
1: An application under section 96B that asks for a determination in relation to a time-barred period must be received by the Commissioner within 4 months after the date on which the latest notice of assessment in respect of that period is given by the Commissioner to the applicant.
2: In this section, a time-barred period section 87A
35: Section 96D amended (Determinations that may be made)
Repeal section 96D(1)﻿(bb) Amendments to Part 7 (jurisdiction of courts in relation to child support and domestic maintenance)
36: Section 105 amended (Matters as to which court must be satisfied before making order)
Repeal section 105(2)﻿(e)
37: Section 106B repealed (Further provision on orders for offsetting of liabilities situations)
Repeal section 106B
38: Cross-heading above section 116 amended
In the cross-heading above section 116 Urgent maintenance orders and suspension Suspension
39: Section 116 repealed (Urgent maintenance orders)
Repeal section 116 Amendments to Part 8 (collection of financial support)
40: Section 129 amended (Right to choose voluntary automatic deductions or other payment method)
In section 129(1) sections 130 and 131 sections 129A
41: New section 129A inserted (Newly liable persons to pay financial support by automatic deduction)
After section 129
129A: Newly liable persons to pay financial support by automatic deduction
1: This section applies to a liable person who receives an assessment unless—
a: the person is already paying financial support under this Act (for example, in respect of another child) by another payment method acceptable to the Commissioner; and
b: the person is not in default of their obligations under this Act.
2: Section 129
a: by way of automatic deduction under Part 10
b: if the Commissioner considers automatic deduction inappropriate in the person’s case, by another payment method acceptable to the Commissioner.
42: Section 134 amended (Penalties for late payment of financial support debts)
1: In the heading above section 134(1) (initial and incremental)
2: In section 134(1) (2), (3), (4), (5), or (6) (2) or (3)
3: Replace section 134(2) Late payment penalty: due date
2: At the expiry of the due date, the penalty is an amount equal to 2% of the amount of financial support remaining unpaid at the expiry of the due date.
4: In the heading above section 134(3) Initial late payment penalty: seventh Late payment penalty: 27th
5: In section 134(3) seventh 27th
6: Repeal section 134(4), (5), and (6)
43: New section 134AAA inserted (Sixty-day grace period before penalties apply)
After section 134
134AAA: Sixty-day grace period before penalties apply
1: This section applies to a liable person who receives an assessment unless—
a: the person is already a liable person under an existing assessment; or
b: the assessment is for a period in respect of which the person was a liable person.
2: The person is not liable to pay to the Commissioner a penalty under section 134 in respect of a debt that becomes due and payable during a 60-day grace period.
3: The grace period starts,—
a: if the person is liable to pay financial support, on the first date on which a debt becomes due and payable under the assessment by the liable person in respect of a period starting on or after the commencement of this section:
b: if the person is subject to a nil assessment, on the date of the assessment.
4: The grace period ends with the expiry of 60 days after the grace period starts.
44: Section 134B amended (Act’s provisions on liable person’s financial support debt also apply to payees’ debts arising from overpayments)
In section 134B 135N 135G
45: Section 135 replaced (Interpretation for purposes of sections 135AA to 135O)
Replace section 135
135: Interpretation for purposes of sections 135A to 135G
For the purposes of sections 135A to 135G, unless the context otherwise requires,— penalty pre-2021 penalty
46: Section 135A and cross-heading replaced
Replace section 135A Discretionary relief in respect of penalties and pre-2021 penalties
135A: Application of sections 135AB to 135G
1: Sections 135AB to 135G apply in relation to a penalty or pre-2021 penalty that is payable by a liable person in relation to a financial support debt.
2: The Commissioner may grant relief to a liable person on any of the grounds specified in sections 135AB to 135G by—
a: writing off the whole or part of a penalty or pre-2021 penalty; or
b: if a penalty or pre-2021 penalty has been paid, in whole or in part, refunding to the liable person the whole or any part of that penalty or pre-2021 penalty that has been paid, with or without the writing off of any part of that penalty or pre-2021 penalty that has not been paid.
47: New section 135AB inserted (Discretionary relief for pre-2021 penalties)
After section 135A
135AB: Discretionary relief for pre-2021 penalties
The Commissioner may grant relief to a liable person from the payment of pre-2021 penalties in the manner prescribed by section 135A
48: New section 135DA inserted (Discretionary relief if recovery is inefficient use of Commissioner’s resources)
After section 135D
135DA: Discretionary relief if recovery is inefficient use of Commissioner’s resources
1: This section applies in relation to penalties that have been imposed in respect of any part of the benefit component of an amount of child support that has been written off by the Commissioner under section 180A(1)﻿(b)﻿(ii) on the ground that recovery would involve an inefficient use of the Commissioner’s resources.
2: The Commissioner may grant relief to a liable person in the manner prescribed by section 135A
49: Section 135FA repealed (Discretionary relief from incremental penalties unpaid before agreement entered into on or after 1 April 2016)
Repeal section 135FA
50: Section 135G amended (Discretionary relief from payment of incremental penalties)
1: In the heading to section 135G from payment of incremental penalties if serious hardship
2: Replace section 135G(1)
1: The Commissioner may grant relief to a liable person from the payment of penalties in the manner prescribed by section 135A
3: In section 135G(2) (b)﻿(i)
4: In section 135G(3) sections 135GA and section
51: Sections 135GA to 135N and cross-headings repealed
Repeal sections 135GA to 135N sections 135GB 135J
52: Section 135O amended (Refunds paid out of Crown Bank Account without further appropriation)
In section 135O 135N 135G
53: Section 137 amended (Order in which payments to be applied by Commissioner)
Repeal section 137(a)
54: Section 151AA amended (Overpayments to payees on or after 1 April 2016)
In section 151AA(6) 135N 135G Amendments to Part 9 (payment of financial support)
55: Section 152B amended (Offsetting child support payments)
1: Replace section 152B(1)
1: This section applies if 2 persons are each liable to pay in respect of the other an amount of child support under a formula assessment (whether or not those amounts have become due and payable).
1A: The Commissioner may at any time offset one amount against the other if the Commissioner is satisfied that it would be just and equitable to do so.
2: In section 152B(2) liability of a parent amount
3: After section 152B(2)
3: Subsection (4) applies if—
a: the power to offset should not have been exercised because of subsection (2); and
b: the reversal of the offsetting results in a requirement to pay an additional amount of child support.
4: The parent must pay the additional amount within 30 days after the date on which the notice of reversal is given to the parent. Amendment to Part 14 (general provisions)
56: Section 218 amended (Meaning of ordinarily resident in New Zealand)
After section 218(5)
6: The Commissioner may treat a child as ordinarily resident in New Zealand if the Commissioner is satisfied that the child is personally present in New Zealand and is likely to be ordinarily resident in New Zealand within the meaning of this section.
7: The Commissioner may treat a child as not ordinarily resident in New Zealand if the Commissioner is satisfied that the child is not personally present in New Zealand and is not likely to be ordinarily resident in New Zealand within the meaning of this section.
8: The Commissioner may treat a person other than a child as ordinarily resident in New Zealand if the Commissioner is satisfied that the person is personally present in New Zealand and intends to be ordinarily resident in New Zealand within the meaning of this section.
9: The Commissioner may treat a person other than a child as not ordinarily resident in New Zealand if the Commissioner is satisfied that the person is not personally present in New Zealand and does not intend to be ordinarily resident in New Zealand within the meaning of this section.
10: Subsections (6) to (9) apply despite subsections (2) to (4).
2: Amendments to Schedules of principal Act
57: Schedule 1 amended
In Schedule 1
a: insert the Part 4 set out in Schedule 2
b: make all necessary consequential amendments.
58: Schedule 3 amended
In Schedule 3