Child Support Act 1991

1:
1: This Act is
2: This Act is hereby declared to be one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994
3: Except as provided in subsection (4) and section 253
4: Part 11 Part 15 Section 1 heading amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 1(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 1(2) substituted 1 April 1995 Income Tax Act 1994
2: Interpretation
1: In this Act, unless the context otherwise requires,— adjusted income section 35 annual amount of child support annual rate of child support approved form assessment domestic maintenance bank section 155 care cost percentage Schedule 2 section 14 care order or agreement
a: a parenting order made under section 48(1)
b: an overseas parenting order as defined in section 8
c: any agreement (not being an order referred to in paragraph (a) or (b))—
i: that the parents and carers of a child agree to treat as binding on them; and
ii: that identifies the proportion of care that each parent and carer of the child will provide to the child carer child expenditure amount section 30(2) child expenditure table section 36D child support child support group child support income amount section 34 child support year
a: the period of 9 months commencing on 1 July 1992 and ending with 31 March 1993; or
b: the year commencing on 1 April 1993 and ending with 31 March 1994; or
c: any subsequent year commencing on 1 April and ending with 31 March Commissioner Tax Administration Act 1994 Consumers Price Index domestic maintenance section 58(2) section 68(2) employee paragraph (a) of the definition of employee in section YA 1 employer paragraphs (a) and (b) of the definition of employer in section YA 1 Family Court section 4 financial support
a: child support payable under this Act; or
b: domestic maintenance
c: child support and domestic maintenance financially independent
a: in full employment; or
b: in receipt of a basic grant or an independent circumstances grant under the Student Allowances Regulations 1998
c: in receipt of payments under a government-assisted scheme which the chief executive of the department for the time being responsible for the administration of the Social Security Act 2018 Social Security Act 2018
d: in receipt of a main benefit under this Act (as that expression is defined in Schedule 2 Social Security Act 2018 formula assessment Parts 1 2 full employment
a: employment under a contract of service or apprenticeship which requires the person to work, whether on time or piece rates, not less than an average of 30 hours per week; or
b: self-employment of the person in any business, profession, trade, manufacture, or undertaking carried on for pecuniary profit for not less than an average of 30 hours per week; or
c: employment of the person for any number of hours which is regarded as full-time employment for the purposes of any award, agreement, or contract relating to that employment income net income section YA 1 income amount order Part 5A 6A 6B Part 7
a: child support income amount; or
b: amount of income income
c: annual amount of child support income from employment section YA 1 income percentage section 33 inflation percentage last relevant tax year
a: in a case where a parent's income
b: in any other case, the tax year immediately preceding the most recent tax year liable parent
a: in relation to a parent subject to a formula assessment, a parent of a qualifying child who the Commissioner determines under section 17
b: in relation to any other parent, a parent who is liable to pay child support under section 58(1) 68(1) liable person liable spouse or partner section 58(2) section 68(2) living allowance section 35A most recent tax year officer of the Department Tax Administration Act 1994 ordinarily resident in New Zealand section 218 overseas jurisdiction
a: means a country outside New Zealand and a State, territory, province, or other part of a country outside New Zealand; and
b: includes the Cook Islands, Niue, and Tokelau parent section 7 payee
a: in relation to any child support required to be paid in respect of any qualifying child, a person who is a receiving carer
b: in relation to any domestic maintenance domestic maintenance section 58(2) section 68(2) person proceeding or before the Commissioner under Part 5A 6A 6B properly made section 55 property qualifying child section 5 qualifying voluntary agreement section 48 receiving carer
a: a carer of a qualifying child who the Commissioner determines under section 17
b: a person who is entitled to receive child support under section 58(1) 68(1) social security beneficiary social security benefit Schedule 2 source deduction payment section RD 3 step-parent the Family Court section 99 tax year section YA 1 UCB beneficiary unincorporated body of persons
a: a partnership:
b: a joint venture:
c: the trustees of a trust unsupported child’s benefit section 46 withholding income
a: income from employment that has a New Zealand source that is subject to the PAYE rules (as defined in section YA 1
b: interest or a dividend that has a New Zealand source that is subject to the RWT rules (as defined in section YA 1
1A:
2: Unless otherwise specified, the application of any provision of this Act to a person, assessment, payment, or other matter shall be determined in respect of each day in a child support year, and any assessment or other calculation shall be made on the basis of the circumstances existing in relation to that day.
3: For the purposes of this Act, a tax year
a: in relation to a person whose income is assessed under the Tax Administration Act 1994 tax year
b: in relation to a person who is resident in a country outside New Zealand, the tax year
4: For the purposes of subsection (3)﻿(a), if a person's income is assessed in relation to the year ending with the annual balance date of the person's accounts, the corresponding year section 38
5: For the purposes of subsection (3)﻿(b), 30 September in any year is deemed to be nearer to the last preceding 31 March than to the next succeeding 31 March. Section 2(1) adjusted income adjusted taxable income amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 2(1) adjusted income adjusted taxable income inserted 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) annual amount of child support inserted 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) annual rate of child support inserted 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) assessment amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 2(1) care cost percentage inserted 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) care order or agreement inserted 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) carer inserted 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) child expenditure amount inserted 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) child expenditure table inserted 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) child support group inserted 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) child support income amount amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 2(1) child support percentage repealed 1 April 2015 section 5(1) Child Support Amendment Act 2013 Section 2(1) Commissioner amended 23 September 1997 section 2(1) Child Support Amendment Act (No 3) 1997 Section 2(1) Commissioner amended 1 April 1995 Income Tax Act 1994 Section 2(1) Consumers Price Index inserted 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 2(1) COVID-19 New Zealanders Stranded Overseas Support Programme repealed 1 July 2023 section 4(1) Child Support (Pass On) Acts Amendment Act 2023 Section 2(1) domestic maintenance inserted 26 April 2005 section 3 Child Support Amendment Act 2005 Section 2(1) election period repealed 1 April 2015 section 206 Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 Section 2(1) eligible applicant repealed 1 April 2015 section 5(1) Child Support Amendment Act 2013 Section 2(1) eligible custodian repealed 1 April 2015 section 5(1) Child Support Amendment Act 2013 Section 2(1) employee amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 2(1) employee amended 1 April 1995 Income Tax Act 1994 Section 2(1) employer amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 2(1) employer amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(1) Family Court replaced 1 March 2017 section 261 District Court Act 2016 Section 2(1) financial support amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 2(1) financial support amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 2(1) financially independent amended 1 October 1998 regulation 49 Student Allowances Regulations 1998 Section 2(1) financially independent amended 26 November 2018 section 459 Social Security Act 2018 Section 2(1) financially independent amended 1 October 1998 section 11 Employment Services and Income Support (Integrated Administration) Act 1998 Section 2(1) financially independent amended 1 October 1998 section 57 Social Security Amendment Act 1998 Section 2(1) financially independent amended 26 November 2018 section 459 Social Security Act 2018 Section 2(1) formula assessment amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 2(1) income inserted 1 April 2022 section 4(1) Child Support Amendment Act 2021 Section 2(1) income amount order replaced 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) income amount order amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 2(1) income from employment inserted 7 November 2001 section 3(1)﻿(b) Child Support Amendment Act 2001 Section 2(1) income from employment amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 2(1) income percentage inserted 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) income year repealed 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(1) inflation percentage replaced 1 April 2015 section 34 Child Support Amendment Act 2013 Section 2(1) inflation percentage amended 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 2(1) last relevant income year repealed 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(1) last relevant tax year replaced 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) last relevant tax year amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 2(1) last relevant tax year amended 25 February 2016 section 4(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 2(1) liable parent replaced 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) liable spouse repealed 26 April 2005 section 3 Child Support Amendment Act 2005 Section 2(1) liable spouse or partner inserted 26 April 2005 section 3 Child Support Amendment Act 2005 Section 2(1) living allowance amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 2(1) married person repealed 26 April 2005 section 3 Child Support Amendment Act 2005 Section 2(1) most recent income year repealed 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(1) most recent tax year inserted 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(1) officer of the Department inserted 23 September 1997 section 2(2) Child Support Amendment Act (No 3) 1997 Section 2(1) overseas jurisdiction inserted 26 September 2006 section 4(2) Child Support Amendment Act 2006 Section 2(1) payee amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 2(1) payee amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 2(1) principal provider of ongoing daily care repealed 1 April 2015 section 5(1) Child Support Amendment Act 2013 Section 2(1) proceeding amended 26 September 2006 section 4(1)﻿(b) Child Support Amendment Act 2006 Section 2(1) proceeding amended 15 July 1994 section 6(1) Child Support Amendment Act 1994 Section 2(1) properly made replaced 1 April 2015 section 34 Child Support Amendment Act 2013 Section 2(1) qualifying custodian repealed 1 April 2015 section 5(1) Child Support Amendment Act 2013 Section 2(1) receiving carer replaced 25 February 2016 section 4(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 2(1) relevant average weekly earnings amount repealed 1 April 2015 section 5(1) Child Support Amendment Act 2013 Section 2(1) shared custody child repealed 1 April 2015 section 5(1) Child Support Amendment Act 2013 Section 2(1) social security beneficiary inserted 24 March 2021 section 4(2) Child Support Amendment Act 2021 Section 2(1) social security benefit replaced 1 July 2023 section 4(2) Child Support (Pass On) Acts Amendment Act 2023 Section 2(1) source deduction payment substituted 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 2(1) spousal maintenance repealed 26 April 2005 section 3 Child Support Amendment Act 2005 Section 2(1) step-parent amended 1 March 2017 section 261 District Court Act 2016 Section 2(1) substantially equal sharing of ongoing daily care repealed 1 April 2015 section 5(1) Child Support Amendment Act 2013 Section 2(1) tax year inserted 1 April 2015 section 5(2) Child Support Amendment Act 2013 Section 2(1) taxable income repealed 1 April 2022 section 4(3) Child Support Amendment Act 2021 Section 2(1) UCB beneficiary inserted 1 July 2023 section 4(3) Child Support (Pass On) Acts Amendment Act 2023 Section 2(1) unsupported child’s benefit inserted 1 July 2023 section 4(3) Child Support (Pass On) Acts Amendment Act 2023 Section 2(1) withholding income added 7 November 2001 section 3(1)﻿(b) Child Support Amendment Act 2001 Section 2(1) withholding income amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 2(1) withholding income amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 2(1A) repealed 26 November 2018 section 459 Social Security Act 2018 Section 2(3) added 24 July 1999 section 2(3) Child Support Amendment Act 1999 Section 2(3) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(3)﻿(a) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(3)﻿(b) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(4) added 24 July 1999 section 2(3) Child Support Amendment Act 1999 Section 2(4) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 2(5) added 24 July 1999 section 2(3) Child Support Amendment Act 1999
3: Act to bind the Crown
Subject to section 186
3A: Application, transitional, Schedule 1 application, transitional, 1 April 2015 see section 276 Section 3A inserted 17 April 2013 section 6 Child Support Amendment Act 2013 Section 3A heading amended 25 February 2016 section 5(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 3A amended 25 February 2016 section 5(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 3A amended 27 February 2014 section 147 Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014
4: Objects
The objects of this Act are—
a: to affirm the right of children to be maintained by their parents:
b: to affirm the obligation of parents to maintain their children:
c:
d: to provide that the level of financial support to be provided by parents for their children is to be determined according to their relative capacity to provide financial support and their relative levels of provision of care
e: to ensure that parents with a like capacity to provide financial support for their children should provide like amounts of financial support:
f: to provide legislatively fixed standards in accordance with which the level of financial support to be provided by parents for their children should be determined:
fa: to affirm the right of carers who provide significant care to children to receive financial support in respect of those children from a parent or parents of the children:
g: to enable carers
h: to ensure that equity exists between parents and, where applicable, carers
i: to ensure that obligations to birth and adopted children are not extinguished by obligations to stepchildren:
j: to ensure that the costs to the State of providing an adequate level of financial support for children and their carers liable
k: to provide a system whereby child support and domestic maintenance Section 4(c) repealed 1 April 2015 section 7(1) Child Support Amendment Act 2013 Section 4(d) amended 1 April 2015 section 7(2) Child Support Amendment Act 2013 Section 4(fa) inserted 1 April 2015 section 7(3) Child Support Amendment Act 2013 Section 4(g) amended 1 April 2015 section 7(4) Child Support Amendment Act 2013 Section 4(h) amended 1 April 2015 section 7(5) Child Support Amendment Act 2013 Section 4(j) amended 1 April 2015 section 7(6)﻿(a) Child Support Amendment Act 2013 Section 4(j) amended 1 April 2015 section 7(6)﻿(b) Child Support Amendment Act 2013 Section 4(k) amended 26 April 2005 section 3 Child Support Amendment Act 2005
4A: Overview of child support payable under formula assessment
1: A parent or non-parent carer of a qualifying child may apply to the Commissioner for a formula assessment of child support payable for that child
2: The Commissioner will then determine the proportion of care that each carer of the child provides, and the income of each parent of the child, and, using that information, will identify the parent or parents who are liable to pay child support, and the carer or carers who are entitled to receive child support, in respect of the child.
3: A person will be a liable parent in respect of a child if his or her income percentage (which is a percentage of the combined child support income amounts of both the child's parents) is greater than the person's care cost percentage (which is a cost percentage directly related to the proportion of care that the parent provides to the child).
4: If annual child support is payable by a liable parent for a qualifying child, the amount is determined under Part 2
5: This section is by way of explanation only. If it is inconsistent with any other provision of this Act, the other provision prevails. Section 4A inserted 1 April 2015 section 8 Child Support Amendment Act 2013 Section 4A amended 25 February 2016 section 6 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
1: Liability to pay child support under formula assessment
General principles concerning liability to pay child support
5: Children who qualify for child support
1: A child qualifies for child support if he or she—
a: is under the age of 18, or is aged 18 and enrolled at and attending a school; and
b: is not living with another person in a marriage, civil union or de facto relationship
c: in the case of a person aged 16 or older,
d: is a New Zealand citizen or is ordinarily resident in New Zealand.
2: In subsection (1)﻿(a), school
a: a registered school (as defined in section 10(1)
b: an overseas school.
3: A child who is enrolled at a registered school and attends it until the end of the school's academic year is deemed to be enrolled at and attending the school until 31 December in that year.
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. Section 5(1)﻿(a) replaced 1 April 2015 section 9(1) Child Support Amendment Act 2013 Section 5(1)﻿(c) amended 26 October 2021 section 5(1) Child Support Amendment Act 2021 Section 5(1)﻿(b) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 5(2) inserted 1 April 2015 section 9(2) Child Support Amendment Act 2013 Section 5(2)﻿(a) amended 1 August 2020 section 668 Education and Training Act 2020 Section 5(3) inserted 1 April 2015 section 9(2) Child Support Amendment Act 2013 Section 5(4) replaced 26 October 2021 section 5(2) Child Support Amendment Act 2021
6: Parents by whom child support payable
1: Child support may be sought in respect of a qualifying child from any person—
a: who is a parent of the child within the meaning of section 7
b: who is a New Zealand citizen or is ordinarily resident in New Zealand or in a country with which New Zealand has entered into a reciprocal agreement for enforcement of child support.
2: Notwithstanding subsection (1), where—
a: a child has been adopted under the Adoption Act 1955 section 17
b: that adoption order has not been discharged,— child support may not be sought in respect of the child in relation to any period after the time at which the final adoption order became effective from any person who was a parent of the child before that time unless that person is also a person who adopted the child.
7: Meaning of parent
1: For the purposes of this Act, a person is a parent
a: the person's name is entered in the child’s birth record under the Births, Deaths, Marriages, and Relationships Registration Act 2021
b: the person is or was a party to a legal marriage and the child was conceived by or born to the person, or the other party to the marriage, during the legal marriage; or
c: the person adopted the child under the Adoption Act 1955 section 17
d: a New Zealand court, or a
e: the person has, at any time in any proceeding before any court in New Zealand, or before any court or public authority in an
f: a court has, under the Family Proceedings Act 1980
g: the person is the natural mother of the child; or
h: the person has been declared to be a step-parent of the child by the Family Court section 99
i: a New Zealand court, or a
2: Notwithstanding subsection (1), where the Commissioner is satisfied that a person—
a: is not, despite being a person to whom that subsection applies, a parent of a particular child; and
b: has not been declared to be a step-parent of that child under section 99 that person shall not be a parent of the child for the purposes of this Act.
3: On being requested to make a determination under subsection (2), the Commissioner may require the production of such evidence as the Commissioner, in his or her discretion, considers appropriate.
4: Where—
a: a child is conceived as a result of any AHR procedure to which Part 2
b: a person involved in that procedure is not the mother of the child, or a person who has the rights and liabilities of a parent of the child, that person shall not be a parent of the child for the purposes of this Act.
5: 1964 No 136 s 27I(2), (3) Section 7(1)﻿(a) amended 15 June 2023 section 147 Births, Deaths, Marriages, and Relationships Registration Act 2021 Section 7(1)﻿(a) amended 26 September 2006 section 5(1) Child Support Amendment Act 2006 Section 7(1)﻿(d) amended 26 September 2006 section 5(1) Child Support Amendment Act 2006 Section 7(1)﻿(e) amended 26 September 2006 section 5(2) Child Support Amendment Act 2006 Section 7(1)﻿(h) amended 1 March 2017 section 261 District Court Act 2016 Section 7(1)﻿(i) amended 26 September 2006 section 5(1) Child Support Amendment Act 2006 Section 7(4)﻿(a) amended 1 July 2005 section 16(a) Status of Children Amendment Act 2004 Section 7(4)﻿(b) amended 1 July 2005 section 16(b) Status of Children Amendment Act 2004 Section 7(5) repealed 26 September 2006 section 5(3) Child Support Amendment Act 2006
7A: Commissioner may disregard document from overseas jurisdiction if not satisfied that document is valid and authentic
1: If a document purporting to be the original or a copy of a certificate, entry, or record of a birth, death, or marriage alleged to have taken place in an overseas jurisdiction is provided to the Commissioner, the Commissioner may, in his or her discretion, disregard the document for the purposes of this Act if the Commissioner is not satisfied that the document is valid and authentic.
2: If a document purporting to be the original or a copy of an order or decree made by a court or public authority of an overseas jurisdiction is provided to the Commissioner, the Commissioner may, in his or her discretion, disregard the document for the purposes of this Act if the Commissioner is not satisfied that the document is valid and authentic.
3: This section does not limit section 7(2) Section 7A inserted 26 September 2006 section 6(1) Child Support Amendment Act 2006
7B: Assumptions about parents of child
1: The Commissioner is entitled to assume, for the purposes of a formula assessment, that a qualifying child has 2 parents, and that those parents are living apart.
2: However, if the Commissioner believes on reasonable grounds that either of those assumptions is incorrect, the Commissioner must apply the provisions of this Act, with any necessary modifications, to reflect the true position as determined by the Commissioner. Section 7B inserted 1 April 2015 section 10 Child Support Amendment Act 2013 Application for formula assessment Heading replaced 1 April 2015 section 10 Child Support Amendment Act 2013
8: Who may apply for formula assessment
1: Any parent or carer of a qualifying child may apply to the Commissioner for a formula assessment of child support payable in respect of the child.
2: However, if a qualifying child is a child in respect of whom payments are being made under section 363 Oranga Tamariki Act 1989
a: the chief executive of the department for the time being responsible for the administration of the Oranga Tamariki Act 1989
b: a body or organisation approved under section 396 Section 8 replaced 1 April 2015 section 10 Child Support Amendment Act 2013 Section 8(1) replaced 25 February 2016 section 7 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 8(2) amended 14 July 2017 section 149 Children, Young Persons, and Their Families (Oranga Tamariki) Legislation Act 2017 Section 8(2)﻿(a) amended 14 July 2017 section 149 Children, Young Persons, and Their Families (Oranga Tamariki) Legislation Act 2017
9: UCB beneficiaries must apply for formula assessment
Person to whom section applies
1: This section applies to a person who is a carer of a qualifying child (other than a child to whom section 8(2)
a: is a UCB beneficiary; and
b: provides, or considers that the person provides, at least 35% of ongoing daily care to the child; and
c: is not already a receiving carer in respect of the child (but see subsection (4) Person must apply for formula assessment
2: A person to whom this section applies must apply for a formula assessment of child support in relation to every parent of the child unless subsection (5) When UCB beneficiary must make application for formula assessment
3: A UCB beneficiary who is required under subsection (2)
a: at the same time as an application for unsupported child’s benefit is made:
b: at a time other than when an application for unsupported child’s benefit is made, when notified by the Commissioner that an application for a formula assessment is required in relation to the qualifying child. If UCB beneficiary receives child support pursuant to order under Part 4 that relates to overseas order
4: If a person who is or becomes a UCB beneficiary receives child support pursuant to an order under Part 4 section 67(b)
a: the person is deemed not to be a receiving carer for the purpose of this section; and
b: the person is deemed to have made, on the date on which the person becomes a UCB beneficiary, an election under section 70
c: if the person ceases to be a UCB beneficiary, or ceases to provide at least 35% of ongoing daily care to the child,—
i: any formula assessment applying at that time ceases to apply; and
ii: the election under section 70 When UCB beneficiary not required to apply for formula assessment
5: A UCB beneficiary is not required to apply for a formula assessment in relation to a parent of the child if either the Commissioner or the chief executive of the department for the time being responsible for the administration of the Social Security Act 2018
a: there is insufficient evidence available to establish who in law that parent is:
b: there would be a risk of violence to a specified person if the UCB beneficiary were to do 1 or both of the following:
i: make an application for a formula assessment of child support in relation to that parent:
ii: take steps to make an application for a formula assessment of child support in relation to that parent:
c: that parent died before the application for unsupported child’s benefit was made:
d: the child was conceived as a result of incest or sexual violation:
e: the UCB beneficiary cannot make an application for a formula assessment of child support in relation to that parent because of a compelling circumstance, other than a circumstance mentioned elsewhere in this subsection. Meanings in subsection (5)﻿(b) of specified person and violence
6: In subsection (5)﻿(b),— specified person
a: the UCB beneficiary:
b: the UCB beneficiary’s spouse or partner:
c: the UCB beneficiary’s children:
d: the qualifying child:
e: a parent of the qualifying child:
f: a sibling of the qualifying child violence section 9 Section 9 replaced 1 July 2023 section 5 Child Support (Pass On) Acts Amendment Act 2023
10: Form of application
1: An application for formula assessment must be in an approved form and be accompanied by the documents (if any) specified in the form.
2: Every application must—
a: identify at least 1 qualifying child to whom the application relates; and
b: identify, in relation to each qualifying child, at least 1 person who provides at least 35% of ongoing daily care to the child; and
c: identify at least 1 person as a liable, or potentially liable, parent of each qualifying child identified; and
d: include the tax file number (as defined in section YA 1
3: The application, and every document accompanying it, must be verified as specified in the application form.
4: An application for a formula assessment is properly completed if—
a: it contains all the information required by the application form to be supplied; and
b: it is accompanied by all the documents required by the application form to accompany the application; and
c: the application and documents are verified as required by the application form. Section 10 replaced 1 April 2015 section 10 Child Support Amendment Act 2013 Persons who are principal providers of care or who share care substantially equally Heading repealed 1 April 2015 section 10 Child Support Amendment Act 2013
11: Multiple applications in single form
1: If an application for a formula assessment is made on a single form in respect of 2 or more children, the form may be treated as if it contained separate applications for formula assessment of child support for each child.
2: Subsection (3) applies if—
a: an application is made on a single form for child support in respect of 1 child or 2 or more children; and
b: payment of child support is sought from both parents of the child or any of the children.
3: When this subsection applies, the form may be treated as if it contained separate applications for a formula assessment of child support in respect of the child or each of the children from a parent from whom payment of child support is sought. Section 11 replaced 1 April 2015 section 10 Child Support Amendment Act 2013
12: Deemed application by
UCB beneficiary
1: This section applies if a UCB beneficiary
a: the agreement expires; or
b: the amount payable by the liable parent is less than the amount that would be payable by the liable parent under a formula assessment; or
c: an election under section 64
2: If this section applies, on the day after the date on which the child support payments cease to be payable under the agreement, the Commissioner is deemed to have received from the UCB beneficiary section 9 Section 12 heading amended 1 July 2023 section 6(1) Child Support (Pass On) Acts Amendment Act 2023 Section 12 replaced 1 April 2015 section 10 Child Support Amendment Act 2013 Section 12(1) amended 1 July 2023 section 6(2) Child Support (Pass On) Acts Amendment Act 2023 Section 12(2) amended 1 July 2023 section 6(3) Child Support (Pass On) Acts Amendment Act 2023
13: Notification by Commissioner of application
1: On receiving a properly completed application for a formula assessment in respect of 1 or more qualifying children, the Commissioner must notify the applicant, and every parent and carer identified in the application, that the Commissioner has received an application for a formula assessment and will therefore ascertain—
a: who the liable parent or parents, and who the receiving carer or carers, of the qualifying child are; and
b: the annual amount of child support payable by any liable parent in respect of each qualifying child identified in the application; and
c: the annual rate of child support payable by any liable parent in respect of all the liable parent's qualifying children; and
d: the amount payable in respect of each receiving carer; and
e: the date on which the liability of a liable parent to pay child support began or begins.
2: If
3: If the Commissioner has already ascertained some or all of the matters listed in subsection (1), the notice under this section may include that information.
4: The Commissioner’s duty to ascertain the matters listed in subsection (1) is subject to section 13A Section 13 replaced 1 April 2015 section 10 Child Support Amendment Act 2013 Section 13(2) amended 25 February 2016 section 8(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 13(4) inserted 25 February 2016 section 8(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
13A: Cases where formula assessment to be refused
1: The Commissioner must refuse to make a formula assessment in respect of a qualifying child if subsection (2) or (4) applies.
2: This subsection applies if the applicant is living with a parent of the child in a marriage, civil union, or de facto relationship.
3: However, subsection (2) does not apply if—
a: the applicant is a parent of the child; and
b: the child has—
i: a parent with whom the applicant is not living in a marriage, civil union, or de facto relationship; or
ii: a non-parent carer with whom the applicant is not living in a marriage, civil union, or de facto relationship and who the Commissioner determines is a receiving carer.
4: This subsection applies if the applicant is a non-parent carer of the child who the Commissioner determines is not a receiving carer.
5: If the Commissioner refuses to make a formula assessment under this section, the Commissioner must notify the applicant of the refusal (and withdraw any notices given under section 13 Section 13A inserted 25 February 2016 section 9 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Determining care cost percentages Heading replaced 1 April 2015 section 10 Child Support Amendment Act 2013
14: Commissioner to establish proportions of care
1: The Commissioner must establish, for each qualifying child to whom a properly completed application relates, the proportion of ongoing daily care that each parent and non-parent carer identified in the application, or in other information provided following a request under section 13(2)
2: If 2 or more people who live together each provide ongoing daily care to a child,—
a: only 1 of those people may be treated as a carer, and the care provided by the other persons must be treated as part of the care provided by the first person; and
b: if 1 of the people is a parent of the child, that person must be treated as the carer.
3: The parents of a qualifying child in respect of whom payments are being made under section 363 Oranga Tamariki Act 1989 Section 14 replaced 1 April 2015 section 10 Child Support Amendment Act 2013 Section 14(3) amended 14 July 2017 section 149 Children, Young Persons, and Their Families (Oranga Tamariki) Legislation Act 2017
15: How Commissioner establishes proportions of care
1: For the purpose of section 14
2: If a care order or agreement specifies the proportion of nights that a child is to spend with a carer, that proportion of nights is taken to be the proportion of ongoing daily care provided to the child by that carer.
3: A parent or carer of a qualifying child may challenge the application of subsection (1) or (2) by providing evidence of—
a: why a care order or agreement should not be relied on; or
b: why the proportion of nights that a child spends with a carer should not be taken to be the proportion of ongoing daily care provided to that child by that carer.
4: If there is no care order or agreement relating to the child, or if the Commissioner is satisfied, on the basis of evidence provided, that a care order or agreement does not accurately reflect the proportion of ongoing daily care provided by a carer to a child, the Commissioner must establish the proportion of care provided by a carer primarily on the basis of the number of nights that the child spends with the carer.
5: If the Commissioner is satisfied, on the basis of evidence provided, that the number of nights spent with a carer is not a true reflection of the proportion of care actually provided by a carer to the child, the Commissioner must establish the proportion of care provided on the basis of the amount of time that the carer is the person responsible for the daily care of the child.
6: When establishing proportions of care, the Commissioner—
a: must use only whole percentage figures and, for that purpose, must round figures over 50% upwards to the next whole percentage figure, and figures under 50% downwards to the next whole percentage figure; and
b: must assume that every year has 365 days. Section 15 replaced 1 April 2015 section 10 Child Support Amendment Act 2013
16: Determining care cost percentages
1: The Commissioner must determine the care cost percentage of each parent and carer of a qualifying child on the basis of the proportion of care that the Commissioner has established, under section 14
2: The care cost percentage that applies is the relevant percentage set out in, or determined in accordance with, column 2 of the table in Schedule 2 Section 16 replaced 1 April 2015 section 10 Child Support Amendment Act 2013 Liable parents and receiving carers Heading inserted 1 April 2015 section 10 Child Support Amendment Act 2013
17: Determining who are liable parents and receiving carers
1: The Commissioner must determine the liable parents and receiving carers of each qualifying child, in accordance with this section.
2: A parent of a qualifying child is a liable parent of that child if the parent's income percentage (as determined under section 33 section 16
3: A parent of a qualifying child is a receiving carer of the child if the parent's income percentage is less than their care cost percentage for the child.
3A: Despite subsections (2) and (3), a parent whose income percentage is 100% and whose care cost percentage is also 100% is a receiving carer.
4: A non-parent carer of a qualifying child is a receiving carer of the child if the carer provides at least 35% of ongoing daily care to the child. Section 17 replaced 1 April 2015 section 10 Child Support Amendment Act 2013 Commencement of liability to pay child support Heading repealed 1 April 2015 section 10 Child Support Amendment Act 2013
18: Effect of being liable parent or receiving carer
1: A person who the Commissioner determines is a liable parent of a child is liable to make payments of child support in respect of that child, unless the parent's liability is assessed as nil in accordance with section 31(1)
2: A person who the Commissioner determines is a receiving carer of a child is a person in relation to whom child support payments in respect of the child are payable, unless no child support is payable in accordance with section 36A(3) 36C(4) Section 18 replaced 1 April 2015 section 10 Child Support Amendment Act 2013 Beginning of liability to pay child support under formula assessment Heading inserted 1 April 2015 section 10 Child Support Amendment Act 2013
19: When liability to pay child support starts
1: The liability of a liable parent to pay child support under a formula assessment starts—
a: from the day on which the properly completed application for that formula assessment is received by the Commissioner; or
b: if a reassessment results in a person being identified as a liable parent, from the date specified in the reassessment as the effective date.
2: If a parent becomes liable to pay child support to a person in relation to a child under a formula assessment, any existing liability of that parent to pay child support to the person in relation to that child under any voluntary agreement is suspended between the commencement of liability to pay under the formula assessment and the end of that liability.
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. Section 19 replaced 1 April 2015 section 10 Child Support Amendment Act 2013 Section 19(3) replaced 26 October 2021 section 6 Child Support Amendment Act 2021 Section 19(4) inserted 26 October 2021 section 6 Child Support Amendment Act 2021 Section 19(5) inserted 26 October 2021 section 6 Child Support Amendment Act 2021 Section 19(6) inserted 26 October 2021 section 6 Child Support Amendment Act 2021 Section 19(7) inserted 26 October 2021 section 6 Child Support Amendment Act 2021
20: Suspension of voluntary agreements
Section 20 repealed 1 April 2015 section 10 Child Support Amendment Act 2013 Procedure after acceptance or refusal of application for formula assessment Heading repealed 1 April 2015 section 10 Child Support Amendment Act 2013
21: Duty to give notice of decision to unsuccessful applicant
Section 21 repealed 1 April 2015 section 10 Child Support Amendment Act 2013
22: Duty to give notice of decision to custodian
Section 22 repealed 1 April 2015 section 10 Child Support Amendment Act 2013
23: Duty to give notice to person from whom child support sought
Section 23 repealed 1 April 2015 section 10 Child Support Amendment Act 2013
24: Duty to make assessment
Section 24 repealed 1 April 2015 section 10 Child Support Amendment Act 2013 Termination of liability to pay child support under formula assessment
25: When liability to pay child support ceases
1: A liable parent ceases to be liable to pay child support in respect of a qualifying child under a formula assessment on the day before the date on which the child—
a: ceases to be a qualifying child; or
b: is adopted; or
c: dies; or
d: in any case to which section 8(2) section 363
2: A liable parent ceases to be liable to pay child support under a formula assessment on the day the parent ceases to be a liable parent under section 17
a: becomes a person who is none of the following:
i: a New Zealand citizen:
ii: a person who is ordinarily resident in New Zealand:
iii: a person who is ordinarily resident in a country with which New Zealand has entered into a reciprocal agreement for the enforcement of child support; or
b: becomes a person from whom child support may not be sought in respect of the child by reason of section 6(2)
c: dies.
3: A liable parent ceases to be liable to pay child support in respect of a particular receiving carer of a qualifying child under a formula assessment on the earliest of the following:
a: if the receiving carer dies, on the earlier of the following:
i: the 28th day after the date of death:
ii: the day before the date on which a properly completed application for formula assessment is received by the Commissioner from a carer in place of the carer who has died:
b: the day before the date on which the receiving carer ceases to provide at least 35% of ongoing daily care to the child:
c: the day before the date on which the receiving carer starts to live, or resumes living, with the liable parent of the child in a marriage, civil union, or de facto relationship:
d:
e:
f: in a case where a voluntary agreement made in relation to the child between the liable parent and the carer is accepted by the Commissioner, the day before the date on which that voluntary agreement first applies, in accordance with section 59
4: Subsection (5) applies if the Commissioner accepts an election under section 27
5: A liable parent ceases to be liable to pay child support in respect of the qualifying child under the formula assessment on—
a: the day on which the Commissioner received the notice of election; or
b: if the notice of election specified a later day on which the formula assessment as it applies in respect of the qualifying child is to end, that later day. Section 25 replaced 1 April 2015 section 11 Child Support Amendment Act 2013 Section 25(1)﻿(d) inserted 1 April 2021 section 7(1) Child Support Amendment Act 2021 Section 25(3)﻿(d) repealed 1 April 2021 section 7(2) Child Support Amendment Act 2021 Section 25(3)﻿(e) repealed 25 February 2016 section 10(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 25(4) inserted 25 February 2016 section 10(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 25(5) inserted 25 February 2016 section 10(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
26: Miscellaneous provisions relating to death of
carer
1: Where child support continues to be payable in terms of section 25(3)﻿(a)﻿(i) receiving carer
2: Where child support continues to be payable in terms of section 25(3)﻿(a)﻿(ii)
a: the receiving carer receiving carer receiving carer
b: the new application was received on the day following the date of death of the previous receiving carer Section 26 heading amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 26(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 26(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 26(2)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 26(2)﻿(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Election to end formula assessment
27: Election by receiving carer to end formula assessment
1: Where a formula assessment applies in respect of a qualifying child ( child C
2: If a person ( person P see section 25(4) and (5)
3: The election qualifies for acceptance if—
a: person P is a recognised carer of child C by virtue of subsection (6)﻿(a); and
b: every other recognised carer of child C (if any) agrees to the election.
4: However, the election does not qualify for acceptance if a recognised carer of child C is, or is expected to be, on the day referred to in section 25(5)﻿(a) or (b)
5: In determining whether to accept the election, the Commissioner—
a: may act on the basis of any information accompanying the notice of election and any other information in the Commissioner’s possession; and
b: is not required to conduct any enquiries or investigations into the matter.
6: For the purposes of this section, a recognised carer of child C
a: a receiving carer of child C under the formula assessment:
b: a parent of child C who is not a receiving carer of child C under the formula assessment but who provides at least 28% of ongoing daily care to child C.
7: The Commissioner’s acceptance of the election is final, unless overturned in accordance with subsection (8) or (9).
8: The acceptance may be overturned, wholly on the basis of information in the Commissioner’s possession at the time of the acceptance,—
a: under Part 6, on an objection to the acceptance made under section 90(1)﻿(bb)
b: under Part 7, on an appeal against the Commissioner’s disallowance of an objection to the acceptance made under section 90(1)﻿(bb)
9: The Commissioner may overturn the acceptance if a person whom the Commissioner regarded as being a recognised carer of child C when accepting the election is a UCB beneficiary in respect of child C section 25(5)﻿(a) or (b)
10: Without affecting the acceptance, subsequent changes may be made to the receiving carers or liable parents, or to their entitlements or liabilities, under the formula assessment in respect of times before the day referred to in section 25(5)﻿(a) or (b)
11: A notice of election must be given using an approved form or given in another way approved by the Commissioner. Child Support (Assessment) Act 1989 s 151 (Aust) Section 27 replaced 25 February 2016 section 11 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 27(4) replaced 1 July 2023 section 7(1) Child Support (Pass On) Acts Amendment Act 2023 Section 27(9) amended 1 July 2023 section 7(2) Child Support (Pass On) Acts Amendment Act 2023
2: Amount of child support payable under formula assessment made by Commissioner
28: This Part sets out rates of child support
1: This Part sets out the rates of child support payable under a formula assessment of child support made by the Commissioner.
2: This Part is subject to any determination made by the Commissioner under Part 5A 6A 6B Part 7
3: If no application for formula assessment of child support is made, or required to be made, or deemed to be made, under this Act, this Part shall not apply.
4: If a carer Section 28(2) substituted 15 July 1994 section 6(1) Child Support Amendment Act 1994 Section 28(2) amended 26 September 2006 section 8 Child Support Amendment Act 2006 Section 28(4) amended 1 April 2015 section 34 Child Support Amendment Act 2013
29: Commissioner to assess child support payable under formula assessment
1: As soon as practicable after identifying a liable parent under Part 1, the Commissioner must—
a: assess the annual amount of child support payable by the liable parent in that child support year in respect of each of his or her qualifying children; and
b: assess the annual rate of child support payable by the liable parent in that child support year in respect of all of his or her qualifying children; and
c: where the application for a formula assessment was made in the previous child support year, make such assessments in relation to the previous child support year.
2: Before, or as soon as practicable after, the start of each later child support year in which child support continues, or appears likely to continue, to be payable in respect of any qualifying child of the parent, the Commissioner must make the assessments referred to in subsection (1)﻿(a) and (b) in relation to that later child support year.
3: Every assessment must be done in accordance with this Part and Part 5. Section 29 replaced 1 April 2015 section 12 Child Support Amendment Act 2013
30: Formula for assessing annual amount of child support
1: The formula for assessing the annual amount of child support payable under a formula assessment by a liable parent in a child support year in respect of a qualifying child is the parent's income percentage minus the parent's care cost percentage, multiplied by the child expenditure amount for the child. This formula can be expressed as— (i% − c%) × p where— i% is the liable parent's income percentage determined under section 33 c% is the liable parent's care cost percentage determined under section 16 p is the child expenditure amount for a qualifying child.
2: The child expenditure amount e ÷ n where— e is the amount, determined in accordance with the child expenditure table applying to that child support year, that applies to the parent in respect of the 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; and
c: the age group of those children n is the number of children in the same child support group as the child.
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). Section 30 replaced 1 April 2015 section 12 Child Support Amendment Act 2013 Section 30(3) inserted 1 April 2022 section 8 Child Support Amendment Act 2021 Section 30(4) inserted 1 April 2022 section 8 Child Support Amendment Act 2021
31: Annual amount of child support payable by liable parent
1: The annual amount of child support payable under a formula assessment by a liable parent in respect of a qualifying child is nil, and section 32
a: the liable parent provides more than 65% of ongoing daily care to the child; or
b: the liable parent provides at least 28% of ongoing daily care to the child and the liable parent's income percentage is equal to their care cost percentage; or
c: no receiving carer provides at least 35% of ongoing daily care to the child.
2: Where subsection (1) does not apply, the annual amount of child support payable under a formula assessment by a liable parent in a child support year in respect of a qualifying child is as follows:
a: the amount determined in accordance with the formula set out in section 30(1)
b: for a liable parent to whom section 36 section 36A
i: the amount determined in accordance with the formula set out in section 30(1)
ii: the amount determined under the multi-group cap (referred to in subsection (3)) applying to the child, but only if it is less than the amount referred to in subparagraph (i):
c: for a parent to whom section 36A section 36
i: the amount determined in accordance with the formula set out in section 30(1)
ii: if the multi-group cap applies, the amount determined under the multi-group cap applying to the child, but only if it is less than the amount referred to in subparagraph (i); or
iii: the amount payable in respect of a receiving carer under section 36A
3: The multi-group cap (100% − c%) × m where— c% is the parent's care cost percentage in relation to the child m is the multi-group cost of the child, as determined under section 36(4)
4: The purpose of the multi-group cap is to avoid liable parents paying more in child support than they would pay if all the children for whom they are liable to pay child support were living together. Section 31 replaced 1 April 2015 section 12 Child Support Amendment Act 2013 Modifications to basic formula in certain circumstances Heading repealed 1 April 2015 section 12 Child Support Amendment Act 2013
32: Minimum annual rate of child support
If, after assessing the annual amount of child support payable under a formula assessment section 72(1)﻿(a) sections 30 31(2)
a: assess the parent's annual rate of child support as the minimum annual rate referred to in section 72(1)﻿(a)
b: determine the proportion of that minimum annual rate of child support that is payable in respect of each receiving carer, on the basis of the number of the liable parent’s qualifying children in respect of whom a formula assessment applies that each receiving Section 32 replaced 1 April 2015 section 12 Child Support Amendment Act 2013 Section 32 amended 25 February 2016 section 12(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 32(b) amended 25 February 2016 section 12(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Determining income percentages Heading inserted 1 April 2015 section 12 Child Support Amendment Act 2013
33: Income percentage
A parent's income percentage section 34 Section 33 replaced 1 April 2015 section 12 Child Support Amendment Act 2013
34: Child support income amount
1: A parent's child support income amount income section 35 child support
a: the person's living allowance (as determined under section 35A
b: the sum of any dependent child allowances to which the person is entitled under section 35B
c: any multi-group allowance that relates to the child and to which the person is entitled under section 36
2: If the result of the calculation in subsection (1) is zero or less, the parent's child support income amount must be treated as being nil.
3: If the adjusted income
a: if there is 1 parent whose adjusted income
b: if there is more than 1 parent whose adjusted income Section 34 replaced 1 April 2015 section 12 Child Support Amendment Act 2013 Section 34(1) amended 1 April 2022 section 9(1) Child Support Amendment Act 2021 Section 34(1) amended 25 February 2016 section 13 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 34(3) amended 1 April 2022 section 9(1) Child Support Amendment Act 2021 Section 34(3)﻿(a) amended 1 April 2022 section 9(1) Child Support Amendment Act 2021 Section 34(3)﻿(b) amended 1 April 2022 section 9(1) Child Support Amendment Act 2021
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
b: sections 40AA to 44A Section 35 replaced 1 April 2022 section 10 Child Support Amendment Act 2021
35A: Living allowance
1: A parent's living allowance
a: increased by the total amount of income tax deductions that would be required to make the rate a gross, rather than a net, rate (as determined as at 1 January in the immediately preceding child support year, section RD 11(3)
b: annualised.
2: The amount of living allowance is as follows:
a: for a person not identified in paragraph (b), the rate set out in clause 1 of Part 2
b: for a person granted a supported living payment under subpart 4 who is, for the purposes of that benefit, a single beneficiary with 1 or more dependent children Part 3
3: The version of the appropriate schedule of the Social Security Act 2018
4: The Commissioner must ensure that notice of the applicable living allowances under this section that apply to the current and (if applicable) the previous child support year is available at all reasonable times on an Internet site maintained by or on behalf of the Inland Revenue Department. Section 35A inserted 1 April 2015 section 12 Child Support Amendment Act 2013 Section 35A(1)﻿(a) amended 1 April 2021 section 11(1) Child Support Amendment Act 2021 Section 35A(2) replaced 26 November 2018 section 459 Social Security Act 2018 Section 35A(2)﻿(b) replaced 30 April 2020 section 28 COVID-19 Response (Taxation and Other Regulatory Urgent Measures) Act 2020 Section 35A(2)﻿(b) amended 1 July 2023 section 8 Child Support (Pass On) Acts Amendment Act 2023 Section 35A(2)﻿(b) amended 1 April 2021 section 11(2) Child Support Amendment Act 2021 Section 35A(3) amended 26 November 2018 section 459 Social Security Act 2018
35B: Dependent child allowance
1: For the purpose of calculating a parent's child support income amount under section 34
2: The amount of a parent's dependent child allowance, in relation to each dependent child, is— c% × (e ÷ n) where— c% is the care cost percentage of the parent in relation to the dependent child (being the percentage that would be determined under section 16 e is the amount, determined in accordance with the child expenditure table applying to that child support year, that applies to the parent in respect of 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
b: the total number of the parent's dependent children; and
c: the age group of those children n is the total number of the parent's dependent children.
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).
3: In this section, a person's dependent child section 7
a: is maintained as a member of the parent's family and for whom the parent provides at least 28% of the ongoing daily care; and
b: is not a child in relation to whom any person is a liable parent or receiving carer, or for whom, under the law of another country, any person is required to make payments that are of the same nature as child support; and
c: meets the requirements of section 5(1)﻿(a) to (c) Section 35B inserted 1 April 2015 section 12 Child Support Amendment Act 2013 Section 35B(2)﻿(a) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 35B(2A) inserted 1 April 2022 section 12 Child Support Amendment Act 2021 Section 35B(2B) inserted 1 April 2022 section 12 Child Support Amendment Act 2021
36: Multi-group allowance
1: This section applies to a parent who has more than 1 child support group.
2: For the purpose of calculating a parent's child support income amount in relation to a particular child ( child C
3: The multi-group allowance in relation to child C is the sum of the multi-group costs of each child ( child D
4: The multi-group cost of child D is— e ÷ n where— e is the amount, determined in accordance with the child expenditure table applying to the relevant child support year, that applies to the parent in respect of child D—
a: on the basis of the child support income amount of that parent alone, with that amount being treated as the adjusted income
b: as if—
i: child D were one of n children; and
ii: all those children were the same age as child D n is the total number of children of the parent in all the parent's child support groups. Section 36 replaced 1 April 2015 section 12 Child Support Amendment Act 2013 Section 36(4)﻿(a) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Amounts payable in respect of receiving carers Heading inserted 1 April 2015 section 12 Child Support Amendment Act 2013
36A: Where parent is sole receiving carer
1: This section applies where, in respect of a qualifying child, there is only 1 receiving carer, and that carer ( person P
2: When this section applies, the amount of child support payable in respect of person P is—
a: the amount of annual child support that person P would pay if the difference between person P's income percentage and care cost percentage (which, under the formula in section 30
b: if the multi-group cap applies, the amount payable under the multi-group cap, but only if it is less than the amount payable under paragraph (a).
3: However, no child support is payable under subsection (2) in respect of a receiving carer of a qualifying child if the receiving carer provides less than 35% of ongoing daily care to the child. Section 36A inserted 1 April 2015 section 12 Child Support Amendment Act 2013
36B: Where no receiving carers are parents
1: This section applies if, in respect of a qualifying child, there are 1 or 2 receiving carers, and neither of them is a parent of the child.
2: If the liable parent is liable to pay child support in respect of just 1 non-parent receiving carer, the amount of child support payable in respect of that carer is the annual amount of child support payable by the liable parent for the child.
3: If the liable parent is liable to pay child support in respect of 2 non-parent receiving carers, the amount of child support payable in respect of each carer is— f × (c% ÷ g%) where— f is the annual amount of child support payable by the liable parent for the child c% is the care cost percentage of the receiving carer in relation to the child g% is the combined care cost percentages of both the receiving carers of the child, in relation to the child. Section 36B inserted 1 April 2015 section 12 Child Support Amendment Act 2013
36C: Where 1 receiving carer is parent and other is non-parent
1: This section applies if, in respect of a qualifying child, there are 2 receiving carers, where 1 of them is a parent of the child and the other is a non-parent carer of the child.
2: The amount of child support payable in respect of the receiving parent ( person P
a: the amount of annual child support that person P would pay if the difference between person P's income percentage and care cost percentage (which, under the formula in section 30
b: if the multi-group cap applies, the amount determined by multiplying—
i: the amount payable in respect of the qualifying child, as determined by the liable parent's multi-group cap; by
ii: the difference between person P's income percentage and care cost percentage, as if it were a positive percentage.
3: The amount of child support payable in respect of the non-parent receiving carer is the annual amount of child support payable by the liable parent for the child, minus the amount payable under subsection (2) to person P.
4: However, no child support is payable under subsection (2) in respect of a receiving carer who is a parent of a qualifying child if the parent provides less than 35% of ongoing daily care to the child. Section 36C inserted 1 April 2015 section 12 Child Support Amendment Act 2013 Expenditure on children Heading inserted 1 April 2015 section 12 Child Support Amendment Act 2013
36D: Child expenditure tables
1: Before the start of a child support year, the Commissioner must approve a child expenditure table for that child support year, based on the expenditure on children table in Schedule 3
a: the amount of the average weekly earnings that applies; and
b: the amount of child support income that is taken to be expended on children, with that amount corresponding to the percentages set out in the expenditure on children table within each income band in the table.
2: The Commissioner must ensure that the child expenditure table for the current and (if applicable) the previous child support year is available—
a: on request to the Inland Revenue Department, in hard copy; and
b: at all reasonable times, on an Internet site maintained by or on behalf of the Inland Revenue Department.
3: Whenever an income amount is used in relation to the child expenditure table, the income amount must be truncated to whole dollars. Section 36D inserted 1 April 2015 section 12 Child Support Amendment Act 2013 Provisions relating to income Heading amended 1 April 2022 section 9(2) Child Support Amendment Act 2021
37: Nil assessment of taxable income
Section 37 repealed 24 October 2001 section 260(1) Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001
38: Application of assessments under Income Tax Act 1976
or Tax Administration Act 1994
1: Subject to this Part, where an assessment has been made of a person's income an income tax Act (other than an assessment made where there has been default in furnishing returns) or the Tax Administration Act 1994 section 106 income the relevant one of those Acts income
2: Subsection (1) has effect despite the making, after the making of the formula assessment, of an amendment under an income tax Act or the Tax Administration Act 1994 income
3: Subsection (2) does not apply in relation to the person in any case where—
a: the income an income tax Act or the Tax Administration Act 1994 income
b: notice of the amended assessment and, where such an amendment is made, the person's income the relevant Act income the relevant Act
4: Subsection (2) does not apply in relation to the person in any case where the reason (or one of the reasons) that the amendment was made was because, in the opinion of the Commissioner, the return of income made by the person under an income tax Act or the Tax Administration Act 1994 income the relevant Act income the relevant Act
5: Where—
a: the Commissioner, applying subsection (1), assesses the annual amount of child support payable by a person
b: after the making of the formula assessment, an amendment is made under an income tax Act or the Tax Administration Act 1994 income any parent
c: neither subsection (3) nor subsection (4) applies in relation to the amendment then, in subsequently amending the formula assessment other than for the purpose of giving effect to the provisions of section 39(3) an income tax Act or the Tax Administration Act 1994
6: Where—
a: notice of an assessment (including an amended assessment) of a person's income an income tax Act or the Tax Administration Act 1994
b: the notice was dated,— the assessment is to be taken, for the purposes of this section, to have been made on the date of the notice.
7: Nothing in this section is to be taken to prevent the Commissioner making a determination under Part 5A 6A 6B Part 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 Income Tax Act 1976 Income Tax Act 1994 Income Tax Act 2004 Income Tax Act 2007 Child Support (Assessment) Act 1989 s 56 (Aust) Section 38 heading amended 24 October 2001 section 261(1) Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 Section 38(1) amended 1 April 2022 section 13(1) Child Support Amendment Act 2021 Section 38(1) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 38(1) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 38(2) amended 1 April 2022 section 13(2) Child Support Amendment Act 2021 Section 38(2) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 38(2) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 38(3) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 38(3) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 38(3)﻿(a) amended 1 April 2022 section 13(2) Child Support Amendment Act 2021 Section 38(3)﻿(a) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 38(3)﻿(a) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 38(3)﻿(b) amended 24 October 2001 section 261(2) Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 Section 38(4) amended 1 April 2022 section 13(2) Child Support Amendment Act 2021 Section 38(4) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 38(4) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 38(5) amended 1 April 2022 section 13(2) Child Support Amendment Act 2021 Section 38(5) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 38(5)﻿(a) amended 1 April 2022 section 13(2) Child Support Amendment Act 2021 Section 38(5)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 38(5)﻿(b) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 38(5)﻿(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 38(5)﻿(b) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 38(5)﻿(c) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 38(6)﻿(a) amended 1 April 2022 section 13(2) Child Support Amendment Act 2021 Section 38(6)﻿(a) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 38(6)﻿(a) amended 24 October 2001 section 261(3) Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 Section 38(6)﻿(a) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 38(7) substituted 15 July 1994 section 6(1) Child Support Amendment Act 1994 Section 38(7) amended 26 September 2006 section 12 Child Support Amendment Act 2006 Section 38(8) inserted 1 April 2022 section 13(3) Child Support Amendment Act 2021
38A: Position where taxable income from
withholding income not available for full tax year Section 38A repealed 1 April 2015 section 34 Child Support Amendment Act 2013
39: Position where
income
1: Where—
a: the Commissioner is unable to readily ascertain a person's income tax year
b: the Commissioner has requested or required that person—
i: to supply a return of income for the last relevant tax year
ii: to supply an estimate of income for the last relevant tax year
iii: to supply an estimate of the income expected to be derived in the child support year; or
iv: to give information (whether orally or in writing), or to produce a document,— (whether the requirement was made under this Act, or under the Income Tax Act 1976 or the Tax Administration Act 1994 income
c: the person has refused or failed to comply with the request or requirement,— the Commissioner may, in making a formula assessment, estimate the income tax year
2:
3: If—
a: the Commissioner has applied subsection (1) in making a formula assessment; and
b: the Commissioner subsequently ascertains the person's income tax year or the Tax Administration Act 1994 the Commissioner shall, as soon as practicable, amend the formula assessment on the basis that the person's income tax year income Child Support (Assessment) Act 1989 s 58 (Aust) Section 39 heading amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 39(1) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 39(1) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 39(1)﻿(a) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 39(1)﻿(a) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 39(1)﻿(b) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 39(1)﻿(b)﻿(i) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 39(1)﻿(b)﻿(ii) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 39(2) repealed 1 April 2015 section 34 Child Support Amendment Act 2013 Section 39(3) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 39(3) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 39(3)﻿(b) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 39(3)﻿(b) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 39(3)﻿(b) amended 1 April 1995 section YB 1 Income Tax Act 1994
39A: Commissioner may take overseas
1: The Commissioner may, in making a formula assessment, take into account any income derived by a
2: For that purpose, the Commissioner may apply the provisions of this Act with such modifications as may be necessary.
3: Without limiting the generality of subsection (2), those modifications include modifications so that—
a:
b: references to “tax year” and “relevant tax year” are references to—
i: income periods of the relevant country that most appropriately correspond to the equivalent New Zealand periods; or
ii: such other periods as the Commissioner considers appropriate in the circumstances:
c:
d: section 38
e: section 40
f: section 44
g: section 81 Section 39A inserted 24 July 1999 section 8 Child Support Amendment Act 1999 Section 39A heading amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 39A(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 39A(3)﻿(a) repealed 1 April 2015 section 34 Child Support Amendment Act 2013 Section 39A(3)﻿(b) replaced 25 February 2016 section 16(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 39A(3)﻿(b) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 39A(3)﻿(c) repealed 24 October 2001 section 262(1) Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 Section 39A(3)﻿(d) amended 25 February 2016 section 16(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 39A(3)﻿(e) amended 25 February 2016 section 16(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 39A(3)﻿(e) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 39A(3)﻿(f) amended 25 February 2016 section 16(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 39A(3)﻿(f) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 39A(3)﻿(g) amended 25 February 2016 section 16(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 39A(3)﻿(g) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Estimate of income Heading inserted 1 April 2015 section 13 Child Support Amendment Act 2013 Heading amended 1 April 2022 section 9(2) Child Support Amendment Act 2021
40AA: Interpretation for purposes of sections 40 to 45
In sections 40 to 45 annualised estimated taxable income income (a ÷ b) × 365 where— a is the person’s estimated income b is the number of days in the election period election section 40 income income referred to in section 35(1)﻿(a) or (b) income election period
a: if notice of the election is given under section 40
b: if notice of the election is given under section 40(1)
c: if notice of the election is given during or after the child support year under section 40(8)
i: starts on the later of the first day of that child support year and the first day of the month in which the formula assessment begins; and
ii: ends on the last day of that child support year estimated taxable income section 40 income original adjusted taxable income income reconciliation period section 44(3D) year-to-date income income section 40 election period starts Section 40AA inserted 1 April 2015 section 13 Child Support Amendment Act 2013 Section 40AA annualised estimated taxable income amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 40AA election amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 40AA election amended 25 February 2016 section 17(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 40AA election period replaced 1 April 2022 section 234(a) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 40AA election period replaced 1 April 2022 section 14(1) section 234(b) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 40AA estimated taxable income amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 40AA original adjusted taxable income amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 40AA original taxable income repealed 25 February 2016 section 17(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 40AA reconciliation period inserted 1 April 2022 section 14(2) Child Support Amendment Act 2021 Section 40AA year-to-date income amended 1 April 2022 section 14(3) Child Support Amendment Act 2021 Section 40AA year-to-date income amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Election that child support income be based on estimated taxable income for current year Heading repealed 1 April 2015 section 13 Child Support Amendment Act 2013
40: Estimated
income
1: Any person may, by notice to the Commissioner given before or during a child support year the income income election period income
2: The Commissioner, subject to subsections (4) and (6), must accept an election if the sum of the person's year-to-date income (if any) and the person's estimated income original adjusted income
3: A notice of election must,—
a: if notice of the election is given before the start of the child support year to which it relates, state the person's estimated income
b: if notice of the election is given during the child support year to which it relates, state—
i: the person's year-to-date income; and
ii: the person's estimated income
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 for the election period.
4: The Commissioner may not accept an election if—
a: an income amount order is in force in relation to the person, and to any months in the child support year in respect of which the election is to apply; or
b: the person is subject to an order of the court under section 187
c: the person has made an election within the previous 3 months, and the proposed new election would change the person’s annualised estimated income
d: the person made an election in relation to an earlier child support year and was required to provide a return of income under the Income Tax Act 2007 Tax Administration Act 1994
da: notice of the election is given after the child support year to which it relates, and the person has made an earlier election for that child support year; or
e: the person's annualised estimated income original adjusted income
5: A notice under this section may be given in any form acceptable to the Commissioner, and is to be treated by the Commissioner as having been given in the month in which it was sent or provided by the person making the election, even if it is received by the Commissioner in the following month.
6: The Commissioner may decline to accept an election if the person making the election does not, on request by the Commissioner, provide the information and evidence that the Commissioner requires in order to support the making of the estimate.
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 during or after
9: If an election is made after Section 40 replaced 1 April 2015 section 13 Child Support Amendment Act 2013 Section 40 heading amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 40(1) amended 1 April 2022 section 15(1) Child Support Amendment Act 2021 Section 40(1) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 40(1) amended 25 February 2016 section 18(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 40(1) amended 1 April 2015 section 208(1) Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 Section 40(1) amended 1 April 2015 section 208(2) Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 Section 40(2) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 40(2) amended 25 February 2016 section 18(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 40(3)﻿(a) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 40(3)﻿(b)﻿(ii) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 40(3)﻿(c) inserted 1 April 2022 section 15(2) Child Support Amendment Act 2021 Section 40(4)﻿(c) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 40(4)﻿(da) inserted 1 April 2022 section 235(1) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 40(4)﻿(e) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 40(4)﻿(e) amended 25 February 2016 section 18(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 40(7) inserted 1 April 2022 section 15(3) Child Support Amendment Act 2021 Section 40(8) inserted 1 April 2022 section 15(3) Child Support Amendment Act 2021 Section 40(8) amended 1 April 2022 section 235(2) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 40(9) inserted 1 April 2022 section 15(3) Child Support Amendment Act 2021 Section 40(9) amended 1 April 2022 section 235(3) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022
41: Effect of election
1: If the Commissioner accepts an election made by a person, the Commissioner must determine the person's adjusted income income
2: The Commissioner must then adjust any formula assessment applying to the person during the election period and take whatever steps are necessary to ensure that the amount of child support payable per day during the election period reflects the adjusted assessment.
3: The making of an election does not prevent the Commissioner making a determination under Part 5A 6A 6B Part 7 Section 41 replaced 1 April 2015 section 13 Child Support Amendment Act 2013 Section 41(1) replaced 25 February 2016 section 19 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 41(1) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021
42: Revocation of election and subsequent elections
1: A person who has made an election in relation to a child support year may revoke the election, before or during the child support year, by giving notice to the Commissioner; and the revocation takes effect from the start of the election period to which any election applied.
2: If an election is in effect but the person then makes a later election,—
a: if the Commissioner accepts the later election,—
i: the later election takes effect from the start of the month in which the notice of election is given, and section 41
ii: the earlier election ceases to have effect on the last day of the previous month:
b: if the Commissioner does not accept the later election because the amount of year-to-date income income original adjusted income
c: if the Commissioner does not accept the election for any other reason, the earlier estimate remains in effect.
3: A revocation is of no effect to the extent that it is inconsistent with an income amount order. Section 42 replaced 1 April 2015 section 13 Child Support Amendment Act 2013 Section 42(2)﻿(b) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 42(2)﻿(b) amended 25 February 2016 section 20 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
43: Effect of revocation of election
1: When an election is revoked, or deemed to be revoked, the Commissioner must—
a: adjust any formula assessment applying to the person on the basis of the person's original adjusted income
b: take whatever steps are necessary to ensure that the amount of child support payable per day, during the election period to which the revoked election relates, reflects that adjusted assessment.
2: The revocation of an election does not prevent the Commissioner making a determination under Part 5A 6A 6B Part 7 Section 43 replaced 1 April 2015 section 13 Child Support Amendment Act 2013 Section 43(1)﻿(a) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021
44: End-of-year reconciliation
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
ia: if the notice of the election is given during or after the child support year under section 40(8)
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.
4: After comparing the result of the assessment done under subsection (1) with the results obtained under section 41
5: A reconciliation under this section is subject to any income amount order that applies during all or any part of an election period. Section 44 replaced 1 April 2015 section 13 Child Support Amendment Act 2013 Section 44(1) replaced 1 April 2022 section 16 Child Support Amendment Act 2021 Section 44(1A) inserted 1 April 2022 section 16 Child Support Amendment Act 2021 Section 44(2) replaced 1 April 2022 section 16 Child Support Amendment Act 2021 Section 44(3) replaced 1 April 2022 section 16 Child Support Amendment Act 2021 Section 44(3A) inserted 1 April 2022 section 16 Child Support Amendment Act 2021 Section 44(3B) inserted 1 April 2022 section 16 Child Support Amendment Act 2021 Section 44(3C) inserted 1 April 2022 section 16 Child Support Amendment Act 2021 Section 44(3D) inserted 1 April 2022 section 16 Child Support Amendment Act 2021 Section 44(3D) reconciliation period inserted 1 April 2022 section 236 Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022
44A: Determining income amount if no tax return filed
1: This section applies if the Commissioner cannot determine the person's actual income
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)
3: A determination under subsection (2) is final unless, within 28 days after the person receives notification from the Commissioner of the determination, the person—
a: makes an objection under section 90
b: provides a return of income in respect of the relevant tax year to the Commissioner.
4: In subsection (2), reasonable cause section 37(3) Section 44A replaced 1 April 2015 section 13 Child Support Amendment Act 2013 Section 44A(1) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 44A(2) replaced 1 April 2022 section 17 Child Support Amendment Act 2021 Penalties for underestimation Heading repealed 25 February 2016 section 23 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
45: Penalty if estimated income less than 80% of actual income
Section 45 repealed 25 February 2016 section 23 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
46: Interest to be charged on underestimations
Section 46 repealed 24 July 1999 section 17(1) Child Support Amendment Act 1999
3: Voluntary agreements
47: Application of this Part
1: This Part applies where either—
a: the parties to a voluntary agreement for child support in respect of a qualifying child; or
b: the parties to a voluntary agreement for domestic maintenance want the Commissioner to administer the agreement in accordance with this Act.
2: The parties to a voluntary agreement for child support may be—
a: the parents of the child; or
b: a parent, or the parents, of the child and a carer
3: The parties to a voluntary agreement for domestic maintenance
a: a married couple or civil union partners
b: the parties to a marriage, civil union or de facto relationship that has ended
c: persons who are the parents of a child but who have never been in a marriage or civil union with
4: If there is any other party to the agreement in relation to whom subsection (2) or subsection (3) does not apply, that party is to be disregarded for the purposes of the application of this Act to the voluntary agreement.
5: If the agreement is made in relation to any child other than a qualifying child, the other child is to be disregarded for the purposes of the application of this Act to the voluntary agreement. Child Support (Assessment) Act 1989 s 80 (Aust) Section 47(1)﻿(b) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 47(2)﻿(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 47(3) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 47(3)﻿(a) amended 19 August 2013 section 9 Marriage (Definition of Marriage) Amendment Act 2013 Section 47(3)﻿(a) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 47(3)﻿(b) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 47(3)﻿(c) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Qualifying voluntary agreements
48: Voluntary agreements that qualify for acceptance
1: A voluntary agreement qualifies for acceptance by the Commissioner under this Act only if—
a: it is made either—
i: by any of the parties referred to in section 47(2) a carer
ii: by any of the parties referred to in section 47(3)
b: those periodic payments are in weekly, fortnightly, or monthly instalments and at a readily determined annual rate; and
c: each weekly instalment is not less than the minimum amount required by section 49
d: it is in writing and signed by the parties; and
e: nothing in section 50 section 51 section 52
2: An agreement may qualify for acceptance whether it is entered into in or outside of New Zealand.
3: If the agreement also includes provisions of a kind not falling within subsection (1), those provisions do not have effect for the purposes of the application of this Act to the voluntary agreement.
4: An agreement entered into by a person who is a minor shall, for the purposes of this Act, have effect as if it were entered into by a person of full age. Section 48(1)﻿(a)﻿(i) amended 1 April 2015 section 34 Child Support Amendment Act 2013
49: Minimum instalment required before agreement can be accepted
1: No voluntary agreement shall qualify for acceptance by the Commissioner under this Act unless each weekly instalment is not less than $10.
2: A document that contains more than 1 voluntary agreement for the purposes of this Act and that provides both—
a: for payments towards the support of 1 or more qualifying children; and
b: for payments towards the support of the other party,— shall not qualify for acceptance by the Commissioner under this Act unless—
c: each weekly instalment in respect of the child or children is not less than $10; and
d: each weekly instalment in respect of the other party is not less than $10.
3: Notwithstanding subsections (1) and (2), the Commissioner may treat an agreement as qualifying for acceptance if—
a: 2 or more voluntary agreements are made by the same parties providing for payments to be made in respect of 1 or more qualifying children; and
b: the sum of the weekly instalments payable under those agreements is not less than $10.
50: Exception where payee is
UCB beneficiary Any voluntary agreement that provides for payments—
a: that are towards the support of a qualifying child; and
b: that are to be made to a person who is, or will be on the day on which the liability to make any such payment commences in terms of section 59 an unsupported child’s benefit for the qualifying child shall not qualify for acceptance by the Commissioner under this Act unless the annual rate at which those payments are to be made under the agreement is equal to or exceeds the annual rate that would be payable—
c: if the liability were assessed under a formula assessment; and
d: if the person by whom the payments are to be made were not entitled, under the formula assessment procedure, to make an election under section 40 Section 50 heading amended 1 July 2023 section 9(1) Child Support (Pass On) Acts Amendment Act 2023 Section 50(b) amended 1 July 2023 section 9(2) Child Support (Pass On) Acts Amendment Act 2023
51: Exception in respect of child support voluntary agreement where formula assessment
applies Any voluntary agreement for child support shall not qualify for acceptance by the Commissioner under this Act if—
a: a formula assessment of child support applies
b: the Commissioner has not accepted an election under section 27 Section 51 heading amended 25 February 2016 section 24(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 51(a) amended 25 February 2016 section 24(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 51(b) replaced 25 February 2016 section 24(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
52: Exception in respect of spousal voluntary agreement where court order in force
Any voluntary agreement for domestic maintenance Section 52 amended 26 April 2005 section 3 Child Support Amendment Act 2005
53: Dual-purpose voluntary agreements
1: If more than 1 voluntary agreement is made in the same document—
a: in respect of the maintenance of 1 or more qualifying children or parties to the agreement:
b: requiring payments by 2 or more parties to the agreement,— the document may be treated as if it contained a separate agreement made for each payee by each payer.
2: If the agreement is also made in relation to any child other than a qualifying child, the other child is to be disregarded for the purposes of the application of this Act to the voluntary agreement. Child Support (Assessment) Act 1989 s 87 (Aust)
54: Act not to affect other provisions of agreement
Nothing in this Part shall affect the operation of a voluntary agreement in relation, as the case may be,—
a: to any child other than a qualifying child; or
b: to any party referred to in section 47(4)
c: to any provisions referred to in section 48(3) Procedure on application for acceptance of voluntary agreements
55: Application requirements
1: An application for acceptance by the Commissioner of a voluntary agreement is properly made if—
a: it is made in respect of a qualifying voluntary agreement; and
b: it is signed—
i: in the case of a domestic maintenance
ii: in any other case, by both the person by whom any money is to be paid under the agreement and the person to whom that money is to be so paid; and
c: the person by whom any money is to be paid, and the person to whom that money is to be paid, are both either New Zealand citizens or persons who are ordinarily resident in New Zealand; and
d: it is made to the Commissioner in the appropriate approved form; and
da: the tax file number (as defined in section YA 1
e:
f: it is verified as required by the form of application; and
g: it is accompanied by such documents (if any) as are required by the form of application to accompany the application.
2: Any document that accompanies the application must also be verified as required by the form of application. Child Support (Assessment) Act 1989 s 89 (Aust) Section 55(1)﻿(b)﻿(i) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 55(1)﻿(da) inserted 7 October 1998 section 4(1) Child Support Amendment Act 1998 Section 55(1)﻿(da) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 55(1)﻿(e) repealed 24 July 1999 section 18 Child Support Amendment Act 1999
56: Dual applications
If application is made on the same form for acceptance of 2 or more voluntary agreements made in relation to a qualifying child or 2 or more qualifying children (whether or not the agreements have been made in the same document), the form may be treated as if it contained separate applications for each of the agreements. Child Support (Assessment) Act 1989 s 90 (Aust)
57: Decision on application
1: The Commissioner shall accept a voluntary agreement if satisfied that the application is properly made.
2: The Commissioner may refuse to accept the agreement if not satisfied that the application is properly made.
3: In determining whether an application is properly made, the Commissioner—
a: may act on the basis of the application and the documents accompanying the application and any other information in the Commissioner's possession; and
b: is not required to conduct any enquiries or investigations into the matter. Child Support (Assessment) Act 1989 ss 91, 92 (Aust)
58: Consequences of Commissioner accepting voluntary agreement
1: If the Commissioner accepts a voluntary agreement that provides for payments of money by a liable parent towards the support of a qualifying child,—
a: money payable in accordance with that agreement towards the support of that child is child support payable under this Act in relation to that child; and
b: the annual rate of child support payable by the liable parent in any child support year shall be the annual rate specified in the agreement in respect of that year; and
c: a person to whom the payments are to be made under the agreement is a person who is entitled to receive payment of child support in relation to the child in accordance with the agreement; and
d: a person by whom the payments are to be made under the agreement is a person who is liable to make payments of child support in relation to the child in accordance with the agreement; and
e: payment of child support is required to be made accordingly; and
f: the provisions of this Act relating to the collection and payment of financial support by the Commissioner shall apply.
2: If the Commissioner accepts a voluntary agreement that provides for payments of money by one party to the agreement towards the support of another party to the agreement,—
a: money payable in accordance with that agreement towards the support of that party is domestic maintenance
b: the annual rate of domestic maintenance
c: a person to whom the payments are to be made under the agreement is a person who is entitled to receive payment of domestic maintenance
d: a person by whom the payments are to be made under the agreement is a person who is liable to make payments of domestic maintenance
e: payment of domestic maintenance
f: the provisions of this Act relating to the collection and payment by the Commissioner of financial support shall apply. Child Support (Assessment) Act 1989 s 93 (Aust) Section 58(2)﻿(a) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 58(2)﻿(b) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 58(2)﻿(c) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 58(2)﻿(d) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 58(2)﻿(e) amended 26 April 2005 section 3 Child Support Amendment Act 2005
59: Commencement of liability under voluntary agreement
Where the Commissioner accepts a voluntary agreement, the child support or, as the case may be, the domestic maintenance
a: the day on which the application is received by the Commissioner; or
b: if the application is refused under section 57(2)
c: the day on which, in accordance with the agreement, payment is to commence. Section 59 amended 26 April 2005 section 3 Child Support Amendment Act 2005 Procedure after acceptance or refusal of voluntary agreements
60: Duty to give notice of decision
1: If the Commissioner accepts, or refuses to accept, a voluntary agreement, the Commissioner shall, as soon as practicable, notify each party to the agreement in writing of the decision.
2: The notice must include, or be accompanied by, a statement that specifically draws the attention of the parties to the agreement to the right to object under section 90
3: A contravention of subsection (2) in relation to a decision does not affect the validity of the decision. Child Support (Assessment) Act 1989 s 96 (Aust)
61: Duty to make assessment
1: The Commissioner shall,—
a: as soon as practicable after the acceptance of a voluntary agreement,—
i: assess the annual rate of child support payable by the liable parent or, as the case may be, assess the annual rate of domestic maintenance liable spouse or partner
ii: where the application was made in the previous child support year, make such an assessment in relation to the previous child support year; and
b: before, or as soon as practicable after, the start of each later child support year in which child support or domestic maintenance domestic maintenance liable spouse or partner
2: If the Commissioner accepts a voluntary agreement which requires the payment of child support to be made in relation to a qualifying child and child support is already payable in respect of the child under a formula assessment, the Commissioner shall, as soon as practicable after the acceptance of the voluntary agreement, take such action as is necessary to give effect to that agreement, whether by amending any assessment of child support that has been made in relation to the child or otherwise.
3: Every assessment shall be made in accordance with Part 5 Section 61(1)﻿(a)﻿(i) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 61(1)﻿(b) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Termination of liability to make payments under voluntary agreements
62: When payments under voluntary agreement cease to be payable
1: A party to a voluntary agreement that has been accepted by the Commissioner under this Act shall cease to be liable under this Act to make payments under the agreement from whichever is the earliest of the following days:
a: in relation to an agreement for the payment of child support in respect of a qualifying child to a carer of the child
i: the day that the agreement expires:
ii: the day before the day on which the liable parent would cease to be liable to pay child support in respect of that child under section 25
iii: the day before the day on which the agreement ceases to qualify for acceptance by the Commissioner in terms of section 48
iv: the day before the day on which a notice of election under section 64
b: in relation to an agreement for the payment of domestic maintenance
i: the day that the agreement expires:
ii: the day before either party to the agreement becomes a person who is neither a New Zealand citizen nor a person who is ordinarily resident in New Zealand:
iii: the day before the day on which a notice of election under section 64
iv: the day before the day either party dies.
2: Nothing in this section affects the contractual liability of any party to a voluntary agreement. Section 62(1)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 62(1)﻿(b) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Variation of voluntary agreements
63: Voluntary agreement may be varied
1: If a voluntary agreement that has been accepted by the Commissioner is varied by the parties, the variation shall have no effect for any purpose of this Act unless an application is made to the Commissioner for acceptance of the variation.
2: The application must be—
a: made to the Commissioner in the appropriate approved form; and
b: signed by both the person by whom any money is to be paid under the agreement and the person to whom that money is to be so paid; and
c: verified as required in the form of application; and
d: accompanied by such documents (if any) as are required by the form of application to accompany the application.
3: A document that accompanies the application must also be verified as required by the form of application.
4: The provisions of sections 56 to 61 Child Support (Assessment) Act 1989 s 97 (Aust) Miscellaneous provisions
64: Election to terminate liability under voluntary agreement
1: The person to whom child support or domestic maintenance domestic maintenance
2: The notice must be—
a: in the appropriate approved form; and
b: verified as required in the form of notice; and
c: accompanied by such documents (if any) as are required by the form of notice to accompany the notice.
3: A document that accompanies the notice must also be verified as required by the form of notice.
4: If any such election is made,—
a: nothing in this Part or any other provision of this Act shall apply to any money that becomes payable in accordance with the agreement after the date of the election; and
b: any money payable in accordance with the agreement after the date of the election may, without prejudice to any mode of recovery, be recovered by any person in the District Court
5: An election made under subsection (1) shall be irrevocable. Section 64(1) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 64(4)﻿(b) amended 1 March 2017 section 261 District Court Act 2016
65: Child support voluntary agreement no bar to application for formula assessment
1: The existence of a voluntary agreement shall not prevent any party Part 1
2: If a properly completed application for a formula assessment of child support in respect of the child to whom the agreement relates is completed, any person who, under the agreement, was a person to whom child support was payable is deemed—
a: to have elected under section 64
b: to have met the requirements of section 64(2) and (3) Section 65(1) amended 1 April 2015 section 210(1) Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 Section 65(2) replaced 1 April 2015 section 210(2) Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014
66: Voluntary
1: The existence of a voluntary agreement that provides for payments of money by 1 party to the agreement towards the support of another party to the agreement shall not prevent that other party from applying under the Family Proceedings Act 1980
2: Where a maintenance order under that Act is made against a party to the agreement for the maintenance of another party to the agreement, that other party is deemed—
a: to have elected under section 64 domestic maintenance
b: to have met the requirements of subsections (2) and (3) of that section. Section 66 heading amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 66(2)﻿(a) amended 26 April 2005 section 3 Child Support Amendment Act 2005
66A: Commissioner to give effect to orders made under Property (Relationships) Act 1976
If a court makes an order under section 32(2)﻿(d) Section 66A inserted 1 February 2002 section 64(2) Property (Relationships) Amendment Act 2001
4: Court maintenance orders made after 1 July 1992
67: Application of this Part
This Part shall apply to—
a: any maintenance order or interim maintenance order made under Part 6
b: any maintenance order made against any person by any court in a Commonwealth or designated country that has on or after 1 July 1992—
i: been registered in New Zealand under the Family Proceedings Act 1980
ii: been confirmed in New Zealand under that Act (other than an order confirmed under section 139
c: any order made pursuant to section 78 section 81
d: any order made under Part 6 Part 8 section 145
68: Effect of certain court orders
1: Where any order to which this Part applies provides for payments towards the support of any child,—
a: money payable in accordance with that order towards the support of that child is child support payable under this Act in relation to the child; and
b: the annual rate of child support payable by the liable parent in any child support year shall, if the annual rate is specified in the order in respect of that year, be that annual rate; and
c: a person to whom the payments are to be made under the order is a person who is entitled to receive payment of child support in relation to the child in accordance with the order; and
d: a person by whom the payments are to be made under the order is a person who is liable to make payments of child support in relation to the child in accordance with the order; and
e: payment of child support is required to be made accordingly; and
f: the provisions of this Act relating to the collection and payment of financial support by the Commissioner shall apply.
2: Where any order to which this Part applies provides for payments towards the support of any person other than a child,—
a: money payable in accordance with that order towards the support of that party is domestic maintenance
b: the annual rate of domestic maintenance
c: a person to whom the payments are to be made under the order is a person who is entitled to receive payment of domestic maintenance
d: a person by whom the payments are to be made under the order is a person who is liable to make payments of domestic maintenance
e: payment of domestic maintenance
f: the provisions of this Act relating to the collection and payment by the Commissioner of financial support shall apply. Section 68(2)﻿(a) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 68(2)﻿(b) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 68(2)﻿(c) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 68(2)﻿(d) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 68(2)﻿(e) amended 26 April 2005 section 3 Child Support Amendment Act 2005
69: Duty to make assessment
1: Where the Commissioner receives from the Registrar of any court a certified or sealed copy of an order to which this Part applies, or advice from the Chief Executive of the Ministry of Justice
a: as soon as practicable after the receipt thereof,—
i: assess the annual rate of child support or domestic maintenance
ii: where the order came into force in the previous child support year, make such an assessment in relation to the previous child support year; and
b: before, or as soon as practicable after, the start of each later child support year in which child support or domestic maintenance domestic maintenance
2: Where the annual rate of child support or domestic maintenance
3: Every assessment shall be made in accordance with Part 5 Section 69(1) amended 1 October 2003 section 14(2) State Sector Amendment Act 2003 Section 69(1)﻿(a)﻿(i) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 69(1)﻿(b) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 69(2) amended 26 April 2005 section 3 Child Support Amendment Act 2005
70: Election that Commissioner is not to enforce order
1: The person to whom any money is payable in accordance with any order to which this Part applies may, by written notice given to the Commissioner, elect that the order be one to which this Part does not apply.
2: The notice must be—
a: in the appropriate approved form; and
b: verified as required in the form of notice; and
c: accompanied by such documents (if any) as are required by the form of notice to accompany the notice.
3: If any such election is made,—
a: nothing in this Part or any other provision of this Act shall apply to any money that becomes payable in accordance with the order after the date of the election; and
b: any money payable in accordance with the order after the date of the election may, without prejudice to any mode of recovery, be enforceable in the same manner as a judgment given by the District Court in civil proceedings.
4: An election made under subsection (1) shall be irrevocable.
71: Period for which money payable under this Act
Any money payable under this Act in accordance with an order to which this Part applies is payable in relation to the days in the period commencing on the later of—
a: 1 July 1992; and
b: the day on which the order comes into force,— and ending with the earlier of the following days:
c: the day on which the order ceases to be in force; and
d: the day on which an election made under section 70
5: Assessment of child support and
domestic maintenance Part 5 heading amended 26 April 2005 section 3 Child Support Amendment Act 2005 Minimum rate of child support or domestic maintenance Heading amended 26 April 2005 section 3 Child Support Amendment Act 2005
72: Minimum rate of child support or
domestic maintenance
1: The minimum annual rate at which the Commissioner shall assess—
a: child support payable under a formula assessment by a liable parent in respect of all of his or her children is,—
i: for the child support year commencing on 1 April 2013, $871:
ii: for each later child support year, the minimum annual rate of child support under this paragraph for the immediately preceding child support year, adjusted by the applicable inflation percentage:
b: child support payable by a liable parent to a receiving carer
c: domestic maintenance
2: Subsection (1) applies notwithstanding anything to the contrary in any order of the court or in any voluntary agreement. Section 72 heading amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 72(1)﻿(a) replaced 1 April 2015 section 14(1) Child Support Amendment Act 2013 Section 72(1)﻿(b) amended 1 April 2015 section 14(2) Child Support Amendment Act 2013 Section 72(1)﻿(c) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Exemption in certain circumstances for prisoners and hospital patients Heading repealed 26 September 2006 section 15 Child Support Amendment Act 2006
73: Application for exemption by prisoner or hospital patient
Section 73 repealed 26 September 2006 section 15 Child Support Amendment Act 2006
74: Effect of election
Section 74 repealed 26 September 2006 section 15 Child Support Amendment Act 2006
75: End of exemption
Section 75 repealed 26 September 2006 section 15 Child Support Amendment Act 2006
76: Prisoner Section 76 repealed 26 September 2006 section 15 Child Support Amendment Act 2006 Provisions relating to making of assessments
77: Assessment on basis of information supplied to Commissioner
For the purpose of determining liability under a formula assessment, or making an assessment of child support or domestic maintenance Income Tax Act 2007 Tax Administration Act 1994 Child Support (Assessment) Act 1989 s 65 (Aust) Section 77 amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 77 amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 77 amended 1 April 1995 Income Tax Act 1994
78: Assessment to relate to all children for whom child support payable
Section 78 repealed 1 April 2015 section 34 Child Support Amendment Act 2013
79: Assessment to relate to whole or part of single child support year
An assessment of child support or domestic maintenance Child Support (Assessment) Act 1989 s 68 (Aust) Section 79 amended 26 April 2005 section 3 Child Support Amendment Act 2005
80: Assessments for part of child support year
In making an assessment of child support or domestic maintenance Child Support (Assessment) Act 1989 s 71 (Aust) Section 80 amended 26 April 2005 section 3 Child Support Amendment Act 2005
81: Notification requirements of
1: The Commissioner may, for the purposes of assessing the amount of child support payable under a formula assessment, by written notice given to a person who is a parent of a qualifying child
a: to notify the Commissioner, in writing, of information relating to that person's living circumstances; and
b: where that person is a taxpayer who derives no income other than reportable income described in section 22D(3) of the Tax Administration Act 1994 tax year
i: supply a return of income for the last relevant tax year
ii: supply an estimate of the income derived in the last relevant tax year
iii: supply an estimate of the income expected to be derived in the child support year.
2: Where the person person section 40
3: Section 81 heading amended 1 April 2015 section 211 Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 Section 81(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 81(1)﻿(b) amended 1 April 2019 section 324 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 Section 81(1)﻿(b) amended 1 April 2016 section 239 Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 Section 81(1)﻿(b) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 81(1)﻿(b) amended 10 May 1996 Income Tax Act 1994 Amendment Act 1996 Section 81(1)﻿(b)﻿(i) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 81(1)﻿(b)﻿(ii) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 81(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 81(3) repealed 1 April 2015 section 34 Child Support Amendment Act 2013
81A: Amendments of assessments arising from living circumstances existing at time when assessment begins
1: This section applies if—
a: the Commissioner made an assessment on the basis that certain living circumstances existed at the time when the assessment begins; and
b: the recipient of the assessment advises the Commissioner—
i: that those circumstances did not exist at that time; and
ii: of the relevant living circumstances that did exist at that time; and
c: section 82
2: The Commissioner may backdate any amendment made under section 87
3: The Commissioner may also backdate any amendment made under section 87
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: However, the Commissioner may only backdate any amendment made under section 87
a: the recipient has provided to the Commissioner such supporting documentation as the Commissioner requires; and
b: the Commissioner is satisfied that—
i: the assessment was made on the basis that certain living circumstances existed at the time when the assessment begins that did not in fact exist at that time; and
ii: the relevant living circumstances advised by the recipient did exist at that time.
5: Otherwise, an amendment of the assessment under section 87 Section 81A replaced 30 March 2022 section 237 Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022
82: Parents and receiving carers to advise Commissioner of changes
1: For the purpose of enabling the Commissioner to make or amend a calculation of child support payable in respect of a child in any child support year under a formula assessment, every parent and every receiving carer of the child must advise the Commissioner of any change in the parent's or carer's living circumstances occurring during the child support year that affects, or may affect, any of the following:
a: in relation to parents and non-parent carers, the determination of the person's care cost percentage:
b: in relation only to parents, the following:
i: the person's appropriate living allowance:
ii: the application or calculation of any dependent child allowance (if any):
iii: the application or calculation of any person's multi-group allowance (if any):
iv: the application or calculation of any person's multi-group cap (if applicable).
2: If the Commissioner is satisfied that a relevant change of living circumstances has occurred, the change is to be treated as having occurred—
a: on the date on which the change occurred, in any of the following cases:
i: in relation to a liable parent, where the change has the effect of increasing the amount of the parent's child support liability:
ii: in relation to a receiving carer, where the change has the effect of decreasing the amount of child support payable in respect of that carer:
iii: where notice of the change is received by the Commissioner within 28 days after the date on which the change occurred; or
b: on the date on which the Commissioner receives notice of the change, in either of the following cases (unless paragraph (a)﻿(iii) applies):
i: in relation to a liable parent, where the change has the effect of decreasing the amount of the parent's child support liability:
ii: in relation to a receiving carer, where the change has the effect of increasing the amount of child support payable in respect of that carer.
3: Every notification of a change must be accompanied by such documentation as the Commissioner requires.
4: The Commissioner may disregard subsection (2), and may determine the date on which a particular change in living circumstances is to be treated as having occurred, in any case where 2 or more people give notice under this section relating to the same change, and the application of subsection (2) would result in the same change having to be treated as having occurred on different days in relation to different people. Section 82 replaced 1 April 2015 section 15 Child Support Amendment Act 2013
83: Evidence relating to assessments
1: The production of a notice of assessment, or a document signed by the Commissioner or an officer of the Department sections 91 to 95
2: The production of a document signed by the Commissioner or an officer of the Department Child Support (Assessment) Act 1989 s 70 (Aust) Section 83(1) amended 23 September 1997 section 4(1) Child Support Amendment Act (No 3) 1997 Section 83(2) amended 23 September 1997 section 4(2) Child Support Amendment Act (No 3) 1997
84: Validity of assessments
Except in an objection under sections 91 to 95 Child Support (Assessment) Act 1989 s 72 (Aust)
85: Assumptions as to future events
In assessing the annual rate at which child support or domestic maintenance Child Support (Assessment) Act 1989 s 73 (Aust) Section 85 amended 26 April 2005 section 3 Child Support Amendment Act 2005
86: Commissioner to give effect to changed circumstances
1: Where child support is payable in respect of a qualifying child and the Commissioner is notified, or otherwise becomes aware,—
a: that the liability of a liable parent to pay child support to a carer in respect of the child has ceased in accordance with section 25 62
b: that an event or change of circumstances has occurred that alters the respective liability or entitlement of any parent or carer of the qualifying child,— the Commissioner shall, as soon as practicable, take such action as is necessary to take account of the event or change in circumstances (whether by amending any assessment or otherwise).
2: Where domestic maintenance liable spouse or partner
a: payment is to cease, or the rate of payment is to reduce, on a particular day in accordance with that agreement or order; or
b: the Commissioner is notified, or otherwise becomes aware,—
i: of the death of either party to the agreement; or
ii: that an event or change of circumstances has occurred that affects the annual rate at which domestic maintenance the Commissioner shall, as soon as practicable, take such action as is necessary to take account of the event or change in circumstances (whether by amending any assessment or otherwise).
3: Nothing in subsection (1) or subsection (2) is to be taken to prevent the Commissioner from taking such action as the Commissioner considers appropriate to take account of the likely occurrence of an event or change of circumstances of which the Commissioner is notified or otherwise becomes aware (whether by amending any assessment or otherwise). Child Support (Assessment) Act 1989 s 74 (Aust) Section 86(1)﻿(a) replaced 1 April 2015 section 16 Child Support Amendment Act 2013 Section 86(1)﻿(b) replaced 1 April 2015 section 16 Child Support Amendment Act 2013 Section 86(2) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 86(2)﻿(b)﻿(ii) amended 26 April 2005 section 3 Child Support Amendment Act 2005
87: Amendment of assessments
1: The Commissioner may, at any time, amend any assessment by making such alterations and additions as the Commissioner considers necessary to give effect to this Act.
2: Subsection (1) has effect despite the fact that—
a: child support or, as the case may be, domestic maintenance
b: the child support year, or the part of the child support year, to which the assessment relates has ended; or
c: proceedings are pending in a court having jurisdiction under this Act against or in relation to the assessment.
3: Without limiting subsection (1), the Commissioner may amend any assessment for the purpose of—
a: correcting any error or mistake (whether or not made by the Commissioner); or
b: correcting the effect of any false or misleading statement made to the Commissioner; or
c: giving effect to the happening of an event or change of circumstances to which the provisions of section 86
d: giving effect to a
da: giving effect to Part 5A
e: giving effect to the acceptance of a voluntary agreement by the Commissioner; or
ea: giving effect to a determination of the Commissioner under Part 6A or 6B
f: giving effect to a decision or order of a court under Part 7
4: Where a provision of this Act expressly authorises the Commissioner to amend an assessment, that provision does not by implication limit the power of the Commissioner (whether under this section or otherwise) to amend the assessment.
5: Except as otherwise expressly provided in this Act, every amended assessment is to be taken to be an assessment for all the purposes of this Act.
6: In any case where—
a: child support or domestic maintenance
b: the Commissioner is satisfied that the matter giving rise to the increase did not result from any neglect or default by the person who is required to pay that child support or that domestic maintenance that person—
c: shall pay by the due date the amount that would have been payable if the increase had not taken effect; and
d: shall pay the amount of the increase within 30 days after the date of the amended assessment,— and the Commissioner shall fix that date as the new due date for payment.
7: This section is subject to section 87A Child Support (Assessment) Act 1989 s 75 (Aust) Section 87(2)﻿(a) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 87(3)﻿(d) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 87(3)﻿(da) inserted 26 September 2006 section 16(1) Child Support Amendment Act 2006 Section 87(3)﻿(ea) inserted 15 July 1994 section 6(1) Child Support Amendment Act 1994 Section 87(3)﻿(ea) amended 26 September 2006 section 16(2) Child Support Amendment Act 2006 Section 87(6)﻿(a) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 87(6)﻿(b) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 87(7) inserted 26 October 2021 section 19 Child Support Amendment Act 2021
87A: Four-year time bar for amendment of certain assessments
1: Despite section 87
a: before the expiry of the fourth child support year after the end of the child support year to which the assessment relates
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
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 , or is liable to pay,
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 section 89 notification); or
g: the Commissioner has made a determination under Part 6A section 96B section 96BA
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 Section 87A inserted 26 October 2021 section 20 Child Support Amendment Act 2021 Section 87A(1)﻿(a) amended 30 March 2022 section 238(1) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 87A(3)﻿(c) amended 30 March 2022 section 238(2) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 87A(3)﻿(f) amended 30 March 2022 section 238(3) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 87A(3)﻿(g) inserted 30 March 2022 section 238(4) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022
88: Notice of assessment of formula assessment of child support
1: The Commissioner must give written notice (a notice of assessment
a: as soon as practicable after making an assessment under section 29
b: after making any assessment that changes—
i: the amount of child support payable by a liable parent in respect of the child; or
ii: the respective amounts payable in respect of different receiving carers; and
c: at the beginning of each later child support year.
2: As a minimum, the notice of assessment must set out, in relation to each qualifying child to whom the notice relates, the matters identified in section 88A
2A: However, in no case may a notice of assessment reveal any more detail about another person who is a parent or carer than the person’s name (subject to subsection (5)) and, in relation to a qualifying child, the person’s proportion of care and care cost percentage.
3: Without limiting subsection (2), the notice of assessment must contain sufficient information to enable the recipient to exercise his or her rights to object under section 90 91
3A: Any notice of assessment to which section 81A(2) begins
4: The notice must also include, or be accompanied by, statements that specifically draw to the attention of the recipient the recipient's right to—
a: object under section 90 91
b: apply to the Commissioner under Part 6A
c: apply to the Family Court Part 7
5: Despite anything in this section, the Commissioner may omit from a notice of assessment or any related communication the name of any parent or carer if—
a: he or she is satisfied that revealing the name to the recipient of the notice would be prejudicial to the safety of any parent, carer, or child; or
b: the parent is deceased, or is a parent in respect of whom an assessment has not been made. Section 88 replaced 1 April 2015 section 17 Child Support Amendment Act 2013 Section 88(2) replaced 25 February 2016 section 25 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 88(2A) inserted 25 February 2016 section 25 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 88(3A) inserted 26 October 2021 section 21 Child Support Amendment Act 2021 Section 88(3A) amended 30 March 2022 section 239 Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 88(4)﻿(c) amended 1 March 2017 section 261 District Court Act 2016
88A: Details in notices of assessments
1: The matters referred to in section 88(2)
a: the child's first names and date of birth:
b: the names of the child's other parent (subject to section 88(5)
c: the names of any non-parent receiving carers of the child (subject to section 88(5)
d: the proportion of ongoing daily care that the Commissioner has established (under section 14
e: the care cost percentage of the liable parent in relation to the child, as determined under section 16
f: the liable parent's adjusted income or such other details as the Commissioner considers appropriate of any income of the liable parent taken into account in making the assessment
g: the first names and date of birth of every dependent child (as defined in section 35B(3) sum of any dependent child allowances to which the liable parent is entitled
h: the amount of any multi-group allowance to which the liable parent is entitled:
i: the liable parent's child support income amount in relation to the child:
j: the combined child support income amounts of the liable parent and the child's other parent, in relation to the child:
k: the liable parent's income percentage in relation to the child.
2: The matters referred to in section 88(2)
a: the child's first names and date of birth:
b: the names of the child's liable parent or parents, and of any other parents (subject to section 88(5)
c: the names of any non-parent receiving carers of the child (subject to section 88(5)
d: the proportion of ongoing daily care that the Commissioner has established (under section 14
e: the care cost percentage of the parent in relation to the child, as determined under section 16
f: the parent's adjusted income or such other details as the Commissioner considers appropriate of any income of the parent taken into account in making the assessment
g: the first names and date of birth of every dependent child (as defined in section 35B(3) sum of any dependent child allowances to which the parent is entitled
h: the amount of any multi-group allowance to which the parent is entitled:
i: the parent's child support income amount in relation to the child:
j: the combined child support income amounts of the parent and all the child's other parents in relation to the child:
k: the parent's income percentage in relation to the child.
3: The matters referred to in section 88(2)
a: the child's first names and date of birth:
b: the names of the child's liable parent or parents, and any other parent (subject to section 88(5)
c: the names of any other non-parent receiving carers of the child (subject to section 88(5)
d: the proportion of ongoing daily care that the Commissioner has established (under section 14
e: the care cost percentage of the carer in relation to the child, as determined under section 16
f: the expenditure on each child for whom the carer provides care, as determined by the relevant child expenditure table:
g: the amount of child support payable by the child's liable parents in respect of the carer. Section 88A inserted 1 April 2015 section 17 Child Support Amendment Act 2013 Section 88A(1) amended 25 February 2016 section 26(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 88A(1)﻿(f) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 88A(1)﻿(f) amended 25 February 2016 section 26(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 88A(1)﻿(g) amended 25 February 2016 section 26(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 88A(2) amended 25 February 2016 section 26(4) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 88A(2)﻿(f) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 88A(2)﻿(f) amended 25 February 2016 section 26(5) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 88A(2)﻿(g) amended 25 February 2016 section 26(6) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 88A(3) amended 25 February 2016 section 26(7) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
89: Notification by Commissioner to other payers and payees
1: The Commissioner must give written notice under this section to every person who is required under this Act to make payments, and every person entitled under this Act to receive payments, of—
a: domestic maintenance; or
b: child support under a voluntary agreement; or
c: child support under a court order.
2: The notice must set out—
a: the amount of domestic maintenance or child support payable; and
b: the name of the payer and the payee; and
c: in the case only of a notice relating to child support, the name of each child in respect of whom payment is to be made.
3: The notice must be given—
a: as soon as practicable after determining the amount payable in respect of a child support year; and
b: after making any assessment that changes the amount payable.
4: The notice must contain sufficient information to enable the recipient to exercise his or her rights to object under section 90 91
5: The notice must also include, or be accompanied by, statements that specifically draw to the attention of the recipient his or her right to—
a: object under section 90 91
b: apply to the Family Court Part 7 Section 89 replaced 1 April 2015 section 17 Child Support Amendment Act 2013 Section 89(5)﻿(b) amended 1 March 2017 section 261 District Court Act 2016
5A: Exemptions
Part 5A inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
1: Outline and definitions
Subpart 1 inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89A: Outline
1: This Part provides for exemptions from the payment of financial support in the following cases:
a: for hospital patients, in respect of periods of long-term hospitalisation, if certain income criteria are met:
aa: for persons suffering from long-term periods of illness, if certain income criteria are met:
b: for prisoners, in respect of periods of long-term imprisonment, if certain income criteria are met:
c: for liable parents under the age of 16 years, if certain income criteria are met:
d: for victims of sex offences, regardless of income.
2: This Part also allows the Commissioner to make determinations in relation to exemptions granted under this Act (except exemptions for victims of sex offences).
3: This section is intended only as a guide to the general scheme and effect of this Part. Section 89A inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89A(1)﻿(aa) inserted 26 October 2021 section 22 Child Support Amendment Act 2021
89B: Definitions for this Part
In this Part, unless the context otherwise requires,— exempted person hospital patient
a: a patient in a hospital care institution within the meaning of section 58(4)
b: a resident in a treatment centre within the meaning of the Substance Addiction (Compulsory Assessment and Treatment) Act 2017
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) income
a: has the same meaning as in section YA 1
b: includes gross income (within the meaning of section OB 1 of the Income Tax Act 1994 and the Income Tax Act 2004 Income Tax Act 1976 long-term period of hospitalisation
a: means the continuous period during which a person is a hospital patient; and
b: includes any lawful absence of the person from the hospital for not more than 7 days, or any other period that is, in the opinion of the Commissioner, reasonable in the circumstances of the case period of illness period of imprisonment
a: means the continuous period during which a person is a prisoner; and
b: includes any lawful absence of the person from the prison for not more than 7 days, or any other period that is, in the opinion of the Commissioner, reasonable in the circumstances of the case prisoner
a: in the legal custody of the Superintendent of any penal institution as defined in the Penal Institutions Act 1954
b: in legal custody under the Corrections Act 2004
c: in legal custody in an overseas jurisdiction that is equivalent to legal custody referred to in paragraph (a) or (b) relevant minimum annual rate of financial support
a: for an exemption from child support payable under a formula assessment or under an order under section 109 section 72(1)﻿(a)
b: for an exemption from any other child support payable under this Act or from domestic maintenance, $520 Section 89B inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89B hospital patient replaced 1 April 2021 section 23(1) Child Support Amendment Act 2021 Section 89B hospital patient inserted 26 October 2021 section 23(2) Child Support Amendment Act 2021 Section 89B income amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 89B income amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 89B period of illness inserted 26 October 2021 section 23(3) Child Support Amendment Act 2021 Section 89B prisoner inserted 26 October 2021 section 23(4) Child Support Amendment Act 2021 Section 89B social security benefit repealed 1 July 2023 section 10 Child Support (Pass On) Acts Amendment Act 2023
2: Exemptions for hospital patients,
persons suffering from long-term periods of illness, Subpart 2 inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Subpart 2 heading amended 26 October 2021 section 24 Child Support Amendment Act 2021 Exemption for hospital patients and persons suffering from long-term periods of illness Heading inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Heading amended 26 October 2021 section 25 Child Support Amendment Act 2021
89C: Exemption for long-term hospital patients
1: A liable person is eligible for an exemption from the payment of financial support for the whole, or part, of a long-term period of hospitalisation 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—
i: income from investments; or
ii: a social security benefit payable to the person at the rate specified in Part 12 or an equivalent benefit in an overseas jurisdiction
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 person applies for the exemption in accordance with section 89H
1A: For the purposes of subsection (1)﻿(a), a liable person's income during a period of long-term hospitalisation does not include any amounts received by the person during that hospitalisation for, or in respect of, any time up to and including the day on which the period of hospitalisation began.
2: This section is subject to sections 89F 89G Section 89C inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89C(1)﻿(a)﻿(ii) amended 26 October 2021 section 26 Child Support Amendment Act 2021 Section 89C(1)﻿(a)﻿(ii) amended 26 November 2018 section 459 Social Security Act 2018 Section 89C(1A) inserted 1 April 2014 section 18 Child Support Amendment Act 2013
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 89G Section 89CA inserted 26 October 2021 section 27 Child Support Amendment Act 2021 Exemption for prisoners Heading inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89D: Exemption for long-term prisoners
1: A liable person is eligible for an exemption from the payment of financial support for the whole, or part, of a long-term period of imprisonment of that person if—
a: the person’s income for the whole period, or that part, will be or was nil or will include or included no income other than income from—
i: investments:
ii: employment under section 66 or equivalent employment in an overseas jurisdiction
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 person applies for the exemption in accordance with section 89H
1A: For the purposes of subsection (1)﻿(a), a liable person's income during a period of long-term imprisonment does not include any amounts received by the person during that imprisonment for, or in respect of, any time up to and including the day on which the period of imprisonment began.
2: This section is subject to sections 89F 89G Section 89D inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89D(1)﻿(a) replaced 29 March 2018 section 404 Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 Section 89D(1)﻿(a)﻿(ii) amended 26 October 2021 section 28 Child Support Amendment Act 2021 Section 89D(1A) inserted 1 April 2014 section 19 Child Support Amendment Act 2013 Exemption for persons under 16 years Heading inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89E: Exemption for persons under 16 years
1: A liable parent is eligible for an exemption from the payment of child support for the whole, or part, of the period before that person turned or turns 16 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 person applies for the exemption in accordance with section 89H
2: This section is subject to sections 89F 89G Section 89E inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Restrictions on application of exemptions Heading inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89F: Exemption does not apply at any time during child support year if income criteria not met at any time during relevant period
1: An exemption under this subpart does not apply at any time during the whole of a child support year if,—
a: at any time during the relevant period,—
i: in the case of an exemption under section 89C (subject to section 89C(1A)) the rate specified in Part 12 or an equivalent benefit in an overseas jurisdiction
ia: in the case of an exemption under section 89CA section 89CA(2)
ii: in the case of an exemption under section 89D 89E section 66
b: the person receives income from investments during the relevant period that—
i: exceeds, if the relevant period is less than a full child support year in duration, an average amount per week in the relevant period that is equal to the relevant minimum annual rate of financial support, divided by 52; or
ii: exceeds, if the relevant period is a full child support year in duration, the relevant minimum annual rate of financial support.
2: However, in the case of an exemption under section 89C
2A: Also, in the case of an exemption under section 89CA
3: For the purposes of this section,— higher rate benefit the rate specified in Part 12 relevant period
a: in the case of an exemption under section 89C
aa: in the case of an exemption under section 89CA
b: in the case of an exemption under section 89D
c: in the case of an exemption under section 89E Section 89F inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89F(1)﻿(a)﻿(i) amended 26 October 2021 section 29(1) Child Support Amendment Act 2021 Section 89F(1)﻿(a)﻿(i) amended 26 November 2018 section 459 Social Security Act 2018 Section 89F(1)﻿(a)﻿(i) amended 1 April 2014 section 19A(1) Child Support Amendment Act 2013 Section 89F(1)﻿(a)﻿(ia) inserted 26 October 2021 section 29(2) Child Support Amendment Act 2021 Section 89F(1)﻿(a)﻿(ii) replaced 26 October 2021 section 29(3) Child Support Amendment Act 2021 Section 89F(2A) inserted 26 October 2021 section 29(4) Child Support Amendment Act 2021 Section 89F(3) higher rate benefit amended 26 November 2018 section 459 Social Security Act 2018 Section 89F(3) relevant period inserted 26 October 2021 section 29(5) Child Support Amendment Act 2021
89G: Other restrictions on application of exemptions
1: An exemption under this subpart does not apply at any time after—
a: the day on which the relevant period of hospitalisation ends (in the case of an exemption under section 89C
aa: the day on which the relevant period of illness ends (in the case of an exemption under section 89CA
b: the day on which the relevant period of imprisonment ends (in the case of an exemption under section 89D
c: the day on which the person turns 16 (in the case of an exemption under section 89E
2: An exemption under this subpart does not apply to a period if the liable person is not eligible, or ceases to be eligible, for that exemption in relation to that period.
3: If an application for an exemption under—
a: section 89C section 89H
aa: section 89CA section 89H
b: section 89E section 89H Section 89G inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89G(1)﻿(aa) inserted 26 October 2021 section 30(1) Child Support Amendment Act 2021 Section 89G(3)﻿(aa) inserted 26 October 2021 section 30(2) Child Support Amendment Act 2021 Application and grant of exemptions under this subpart Heading inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89H: Applications for exemptions under this subpart
1: An application for an exemption under this subpart must—
a: be in the appropriate approved form; and
b: be given to the Commissioner before—
i: the expiry of 3 months after the day on which the relevant period of hospitalisation ends (in the case of an application for an exemption under section 89C
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
ii: the relevant period of imprisonment ends (in the case of an application for an exemption under section 89D
iii: the expiry of 3 months after the day on which the person turns 16 (in the case of an application for an exemption under section 89E
c: specify the person's estimate of his or her weekly and total income for the periods specified on the form; and
ca: in the case of an application for an exemption under section 89CA
i: has a long-term period of illness; and
ii: is unable to engage in paid work as a result of the long-term period of illness; and
d: include the information that the approved form requires to be included.
2: An application for an exemption under—
a: section 89C
aa: section 89CA
b: section 89D
c: section 89E Section 89H inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89H(1)﻿(b)﻿(ia) inserted 26 October 2021 section 31(1) Child Support Amendment Act 2021 Section 89H(1)﻿(ca) replaced 30 March 2022 section 240 Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 89H(2)﻿(aa) inserted 26 October 2021 section 31(3) Child Support Amendment Act 2021
89I: Grant of exemption under this subpart
1: The Commissioner must, as soon as practicable after receiving an application for an exemption under this subpart in respect of a liable person, exempt the person from the payment of financial support under this Act for a period or periods if the Commissioner is satisfied that—
a: the application is made in accordance with section 89H
b: the estimates of income provided with the application are fair and reasonable; and
c: the person is eligible for an exemption under this subpart in relation to that period or those periods; and
d: the exemption is not prevented from applying to that period or those periods in accordance with section 89F 89G
2: In deciding under subsection (1) whether to grant an exemption to a person in relation to a future period, the Commissioner may act on the basis—
a: that the person's income in that future period will be in accordance with the estimates provided in or with the application if the Commissioner is satisfied that the estimates are fair and reasonable; and
b: of any other assumptions as to future events that, in the opinion of the Commissioner, are reasonable in the circumstances of the case. Section 89I inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89J: Exempted person not entitled to refund
1: In this section, exemption excess
2: A person who has been granted an exemption under this subpart—
a: is not entitled to a refund of the exemption excess; and
b: is not entitled to recover the exemption excess from the payee under section 207
3: Nothing in sections 216 to 216D
4: The Commissioner must, as soon as practicable after granting an exemption under this subpart, take the action that is necessary to—
a: give effect to subsection (2)﻿(a); and
b: ensure that a refund of the exemption excess is not paid, and does not become payable, to the person concerned.
5: The Commissioner's power to take action under subsection (4) includes, without limitation, the power to do any of the following:
a: apply the exemption excess (in whole or in part) to any unpaid financial support, unpaid penalty, or other charge imposed under this Act in relation to the person concerned:
b: hold the exemption excess (in whole or in part) and apply the amount held at some future time to a liability of the person concerned to make further payments of financial support:
c: amend any assessment. Section 89J inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
3: Determinations in relation to exemptions for hospital patients,
persons suffering from long-term periods of illness, Subpart 3 inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Subpart 3 heading amended 26 October 2021 section 32 Child Support Amendment Act 2021
89K: Commissioner may make determinations in relation to exemptions
1: The Commissioner may, in accordance with this subpart, make a determination having the effect that a specified exemption does not apply, or ceases to apply, in relation to the whole or a part of a period for which it was granted.
2: The Commissioner may, in accordance with this subpart, make a determination having the effect that all or some of the provisions of this Act relating to formula assessment of child support will be departed from in relation to a child if the Commissioner has made, or intends to make, a determination under subsection (1).
3: For the purposes of this subpart, specified exemption
a: an exemption granted under subpart 2
b: an exemption granted under section 74 Section 89K inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89L: Application for determination
1: A payee may, by written application, ask the Commissioner to make a determination under this subpart.
2: An application under this section must set out the grounds on which the application is made.
3: The parties to the application are the liable person and the payee.
4: The determinations that the Commissioner may make under this subpart are not limited by the terms of the application. Section 89L inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89L(4) inserted 25 February 2016 section 27 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
89M: Determination that exemption does not apply or ceases to apply or determination confirming exemption
1: Subject to this subpart, the Commissioner may make a determination that a specified exemption does not apply, or ceases to apply, in relation to the whole or a part of a period for which it was granted if—
a: an application is made to the Commissioner under section 89L
b: the Commissioner is satisfied that the application in relation to the payee, the child, or both of the provisions of this Act relating to that exemption would result in an unjust and inequitable determination of the level of financial support to be provided by the liable person because of the income, earning capacity, property, and financial resources of the liable person.
2: If the Commissioner makes a determination under subsection (1) that a specified exemption does not apply, or ceases to apply, in relation to the whole or a part of a period for which it was granted, the liable person is liable to pay in relation to that whole or part of a period—
a: the amount of financial support that would otherwise have been payable but for the granting of the specified exemption; or
b: the amount of financial support determined in accordance with section 89N
3: The following provisions apply, with necessary modifications, as if a determination under subsection (1) were an order:
a: section 106(4)
b: section 107
c: section 119(1)﻿(a)
4: The Commissioner may make a determination confirming that the specified exemption continues to apply to the whole or a part of a period for which it was granted if the Commissioner does not make a determination under subsection (1) in relation to that whole or part of a period. Section 89M inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89N: Determination that provisions of Act relating to formula assessment of child support will be departed from
1: Subject to this subpart, the Commissioner may make a determination that all or some of the provisions of this Act relating to formula assessment of child support will be departed from in relation to a child if—
a: the Commissioner has made, or intends to make, a determination under section 89M
b: the Commissioner is satisfied that—
i: the application in relation to the receiving carer
ii: a determination under this section would be—
A: just and equitable as regards the child, the receiving carer
B: otherwise proper.
2: Section 105(4) to (6)
a: any reference in those subsections to the court were a reference to the Commissioner; and
b: any reference in those subsections to an order were a reference to a determination under this section.
3: The Commissioner may make as a determination under this section any decision that the court could make as an order under section 106(1)
a: section 98
b: section 106(2) to (4)
c: section 107
d: section 119(1)﻿(a) Section 89N inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89N(1)﻿(b)﻿(i) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 89N(1)﻿(b)﻿(ii)﻿(A) amended 1 April 2015 section 34 Child Support Amendment Act 2013
89O: Reasons for determination
1: The Commissioner must give all
2: A contravention of subsection (1) in relation to a determination does not affect the validity of the determination. Section 89O inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89O(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013
89P: Commissioner may refuse to make determination because issues too complex
1: If the Commissioner is satisfied, at any time after considering an application under this subpart, that the issues raised by the application are too complex to be dealt with under this subpart, the Commissioner may refuse to make the determination without taking any further action under this subpart.
2: The Commissioner must give the applicant, in writing, the reasons for refusing to make the determination. Section 89P inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89Q: Application disclosing no grounds for making determination: how dealt with
1: If the Commissioner is satisfied, after considering an application under this subpart, that there are no grounds for making a determination under this subpart, the Commissioner may refuse to make the determination without taking any further action under this subpart.
2: The Commissioner must give the applicant, in writing, the reasons for refusing to make the determination. Section 89Q inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89R: Other party to be notified
1: The Commissioner must notify the other party to the application under this subpart—
a: that an application has been made; and
b: that he or she may request a copy of the application and any accompanying documentation from the Commissioner; and
c: that he or she may make any representation (in this subpart called a reply
2: Any reply to an application must—
a: be in writing; and
b: be filed with the Commissioner—
i: within 14 days after the date on which the copy of the application and accompanying documentation is sent to the other party; or
ii: if no request is made for a copy of the application, within 14 days after the date on which the notification is sent.
3: The Commissioner must send a copy of the reply and any accompanying documentation to the applicant.
4: Nothing in this section applies if the Commissioner refuses to make a determination under section 89P 89Q 89U Section 89R inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89S: Procedure for dealing with application
1: In making a decision under this subpart in relation to an application, the Commissioner—
a: may act on the basis of the application and the reply (if any) and any other information in the Commissioner's possession; and
b: may, but (subject to subsection (2)) is not required to, conduct any enquiries or investigations into the matter.
2: The Commissioner must give an opportunity to the applicant and the other party to the application to be heard by the Commissioner if they so wish.
3: Nothing in subsection (2)—
a: empowers the Commissioner to compel a party to an application to appear before the Commissioner in the presence of the other party; or
b: applies if the Commissioner refuses to make a determination under section 89P 89Q 89U
4: Despite subsection (2), if the other party to the application fails to file a reply or does not file a reply within the prescribed time, the Commissioner may refuse to hear that party.
5: Any hearing before the Commissioner, and any enquiry or investigation carried out by the Commissioner, is to be carried out as the Commissioner thinks fit and the Commissioner is not bound by any rules of evidence.
6: Nothing in section 125 Section 89S inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89T: Circumstances in which representation or assistance at hearing may be approved
1: The following parties may be represented by a representative who is approved by the Commissioner:
a: the liable person:
b: the Crown, if the representative is an officer or employee of the Crown:
c: a minor, or other person under disability:
d: any other person, if the Commissioner is satisfied that for sufficient cause that person is unable to appear in person or is unable to present his or her case adequately.
2: No other party is entitled to be represented at a hearing by a representative unless it appears to the Commissioner to be proper in all the circumstances to so allow, and the Commissioner approves the representative.
3: No person proposed as a party's representative may be approved unless the Commissioner is satisfied that the person proposed has sufficient knowledge of the case and sufficient authority to bind the party.
4: The Commissioner may permit any person nominated by a party to be present at the hearing and to assist the party in the presentation of his or her case if it appears to the Commissioner to be proper in all the circumstances to so permit, and the Commissioner approves the person.
5: No person approved by the Commissioner under subsection (4) is entitled to be heard at the hearing, and the Commissioner may exclude the person from the hearing at any time.
6: The Commissioner must not approve as a representative under subsection (1) or (2), or approve under subsection (4), any person who is, or has been, enrolled as a barrister and solicitor or who, in the opinion of the Commissioner, is or has been, regularly engaged in advocacy work before other tribunals.
7: If the Commissioner approves any person under subsection (1), (2), or (4), the Commissioner may impose in respect of the appointment or approval any conditions that the Commissioner considers necessary to ensure that any other party to the proceedings is not substantially disadvantaged by that appointment or approval. Section 89T inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89U: Subsequent applications
1: If a determination has been made under this subpart in respect of an exemption, another application may be made under this subpart in respect of that exemption only if the Commissioner, in his or her discretion, is satisfied, after considering the matters referred to in subsection (2), that a new matter has been submitted in support of the application that was not submitted in support of the previous application.
2: The matters to be considered are—
a: the current application and any accompanying documentation; and
b: the previous application and any accompanying documentation and any matter taken into account by the Commissioner in considering the previous application.
3: If the Commissioner is not satisfied of the matter referred to in subsection (1), the Commissioner may refuse to make a determination, without taking any further action under this subpart.
4: The Commissioner must give the applicant, in writing, the reasons for refusing to make the determination. Section 89U inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89V: Effect of pending applications
The fact that an application is made by any person under this subpart does not suspend, interfere with, or affect the application of the specified exemption concerned. Section 89V inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89W: Commencement of determinations
The Commissioner may, under this subpart, make a determination expressed to be retrospective to any day that the Commissioner considers appropriate, not being a day that precedes the start of the period of exemption. Section 89W inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89X: Restriction on publication of reports of proceedings
1: No person may, without the leave of the Commissioner or the Family Court
2: The Commissioner or the Family Court
3: Every person who contravenes subsection (1) commits an offence against this Act and is liable on
a: in the case of an individual, to imprisonment for a term not exceeding 3 months, or to a fine not exceeding $2,000:
b: in the case of a body corporate, to a fine not exceeding $10,000.
4: Nothing in this section applies to the publication of any report in any publication that—
a: is of a bona fide professional or technical nature; and
b: is intended for circulation among members of the legal profession, employees of the Crown, relationship counsellors, mediators, or social workers.
5: Nothing in section 18(1)
a: with the leave of the Commissioner or the Family Court
b: in accordance with subsection (4). Section 89X substituted 18 May 2009 section 4 Child Support Amendment Act 2008 Section 89X(1) amended 1 March 2017 section 261 District Court Act 2016 Section 89X(2) amended 1 March 2017 section 261 District Court Act 2016 Section 89X(3) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 89X(5) amended 18 March 2019 section 326 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 Section 89X(5)﻿(a) amended 1 March 2017 section 261 District Court Act 2016
4: Exemption for victims of sex offences
Subpart 4 inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89Y: Application for exemption on grounds relating to sex offence
1: A liable parent may, by notice in writing to the Commissioner, apply for an exemption from the payment of child support in relation to a particular child if—
a: any of the following apply:
i: another person has been convicted of a sex offence:
ii: another person has been proved before the Youth Court to have committed a sex offence:
iii: the liable parent believes that another person has committed a sex offence; and
b: the liable parent is the victim of that sex offence; and
c: the liable parent believes that the child was conceived as a result of that sex offence.
1A: A liable parent may apply under subsection (1)﻿(a)﻿(iii) even if the liable parent is unable to name the other person referred to in that subparagraph.
2: For the purposes of this subpart,— sex offence sections 127 to 144C victim Section 89Y inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89Y(1)﻿(a) replaced 27 June 2019 section 108(1) Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 Section 89Y(1A) inserted 27 June 2019 section 108(2) Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019
89Z: Grant of exemption to victim of sex offence
1: The Commissioner must, as soon as practicable after receiving an application under section 89Y
a: the application is made in accordance with that section; and
b: any of the following apply:
i: the Commissioner is satisfied that another person has been convicted of a sex offence:
ii: the Commissioner is satisfied that another person has been proved before the Youth Court to have committed a sex offence:
iii: in the opinion of the Commissioner, it is likely that another person has committed a sex offence; and
c: the Commissioner is satisfied that the liable parent is a victim of that sex offence; and
d: in the opinion of the Commissioner, it is likely that the child was conceived as a result of that sex offence.
1A: The Commissioner may act under subsection (1)﻿(b)﻿(iii) even if the other person has been acquitted of the sex offence.
2: If the Commissioner grants an exemption under subsection (1), the period of exemption commences on the day on which the Commissioner received the application for the exemption.
3: However, the period of exemption may commence on a day determined by the Commissioner that is earlier than the day on which the Commissioner received the application for exemption if the Commissioner is satisfied that it is—
a: just and equitable as regards the child, the receiving carer, the liable parent, and any other child, carer, or parent that may be affected by the Commissioner’s decision; and
b: otherwise proper.
4: The Commissioner may, for the purpose of determining whether a person is eligible for an exemption under this section, obtain information from the Ministry of Justice, the New Zealand Police, or both in accordance with section 18H Section 89Z inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89Z(1)﻿(b) replaced 27 June 2019 section 109(1) Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 Section 89Z(1)﻿(c) replaced 27 June 2019 section 109(1) Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 Section 89Z(1A) inserted 27 June 2019 section 109(2) Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 Section 89Z(3) replaced 27 June 2019 section 109(3) Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 Section 89Z(4) amended 1 April 2021 section 33 Child Support Amendment Act 2021
89ZA: Exemption is void
in certain circumstances
1: An exemption granted under section 89Z(1)
a: in the case of an application that is based on a conviction for a sex offence, that conviction is quashed on appeal; or
b: in the case of an application that is based on a finding of the Youth Court aside; or
c: in the case where the Commissioner relies on section 89Z(1)﻿(b)﻿(iii)
2: Subsection (1) does not prevent a liable parent from making a new application under section 89Y
3: If, following a new application, an exemption is granted under section 89Z(1)
a: the date on which the Commissioner received the new application for the exemption; or
b: an earlier date under section 89Z(3) Section 89ZA inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89ZA heading amended 27 June 2019 section 110(1) Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 Section 89ZA(1)﻿(b) amended 27 June 2019 section 110(2) Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 Section 89ZA(1)﻿(b) amended 1 March 2017 section 261 District Court Act 2016 Section 89ZA(1)﻿(c) inserted 27 June 2019 section 110(3) Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 Section 89ZA(2) replaced 27 June 2019 section 110(4) Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 Section 89ZA(3) replaced 27 June 2019 section 110(4) Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019
5: Miscellaneous provisions concerning exemptions
Subpart 5 inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89ZB: Commissioner must give effect to exemption and may take changes into account
1: The Commissioner must, as soon as practicable after granting an exemption under this Part, take the action that is necessary to give effect to the exemption (whether by revoking any assessment or otherwise).
2: The Commissioner must, as soon as practicable after being notified or otherwise becoming aware , or deciding,
3: Subsection (4) applies if 1 or more of the following applies:
a: the Commissioner has acted under section 89I(2)
b: the Commissioner has acted under section 89I(2)
c: an exempted person's income is not in accordance with the estimates provided in or with the application for the exemption.
4: The Commissioner may take the action that is necessary to take the matters referred to in subsection (3) into account (whether by issuing or amending any assessment, amending any exemption, or otherwise).
5: The Commissioner's power to take action under subsections (2) and (4) includes, without limitation, the power to amend the period or periods for which an exemption was granted (whether that period or those periods are before or after the time that the Commissioner takes the action) in order to ensure that—
a: the exemption is granted for a period or periods in relation to which the exempted person is eligible for the exemption; and
b: the exemption is not granted for any period in relation to which the exemption must not apply in accordance with this Part.
6: Nothing in this section limits the powers of the Commissioner under sections 86 87 Section 89ZB inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006 Section 89ZB(2) amended 27 June 2019 section 111 Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019
89ZC: Exempted person must advise Commissioner of certain matters
1: This section applies if an exempted person—
a: receives any income that affects the application of the exemption in relation to the whole or a part of a period for which the exemption has been granted; or
b: receives more income than was disclosed in the estimates provided in or with the application for the exemption; or
c: otherwise becomes aware that an exemption does not apply for the whole or a part of a period for which the exemption has been granted.
2: The person must, as soon as practicable, notify the Commissioner of the matters referred to in subsection (1). Section 89ZC inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89ZD: Liable person liable for payment of financial support for parts of child support year to which exemption does not apply
A person to whom an exemption has been granted in respect of a part or parts of a child support year is liable for payment of financial support for the parts of the child support year to which the exemption does not apply, and the Commissioner must issue an assessment accordingly. Section 89ZD inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
89ZE: Applications by agents
1: A person who may apply for an exemption under this Part may do so by an agent authorised in writing by that person.
2: If a person is incapable of authorising an agent under subsection (1) to make an application on that person's behalf,—
a: the manager of that person's estate under the Protection of Personal and Property Rights Act 1988
b: if there is no manager under paragraph (a), the next friend of the person may make the application. Section 89ZE inserted 26 September 2006 section 17(1) Child Support Amendment Act 2006
6: Objections
90: Objections to appealable decisions
1: For the purposes of this Part, the term appealable decision
a: a decision to make, or refuse to make, a formula assessment of child support:
b: a decision under section 14
ba: a decision as to whether a particular child is or is not a dependent child of a person:
bb: a decision to accept an election under section 27
bc: a decision not to accept an election under section 27 section 27(9)
c: a decision not to accept an election made under section 40
ca: a decision under section 44A Income Tax Act 2007 Tax Administration Act 1994
d: a decision that a penalty has been imposed by operation of section 134
e:
f: a decision under section 57(1)
g: a decision under section 57(2)
h: a decision under section 63
ha: a decision made under section 82(4)
i: a decision under section 89I 89Z
j: a decision under section 86
ja: a decision under section 96N
k: a decision under section 216
2: An objection may be made under this section by any person who is affected by the decision. Section 90(1)﻿(a) replaced 1 April 2015 section 20(1) Child Support Amendment Act 2013 Section 90(1)﻿(b) replaced 1 April 2015 section 20(1) Child Support Amendment Act 2013 Section 90(1)﻿(ba) inserted 1 April 2015 section 20(1) Child Support Amendment Act 2013 Section 90(1)﻿(bb) inserted 25 February 2016 section 28(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 90(1)﻿(bc) inserted 25 February 2016 section 28(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 90(1)﻿(ca) inserted 24 July 1999 section 23 Child Support Amendment Act 1999 Section 90(1)﻿(ca) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 90(1)﻿(d) replaced 1 April 2015 section 20(2) Child Support Amendment Act 2013 Section 90(1)﻿(d) amended 25 February 2016 section 28(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 90(1)﻿(e) repealed 24 July 1999 section 17(2) Child Support Amendment Act 1999 Section 90(1)﻿(ha) inserted 1 April 2015 section 20(3) Child Support Amendment Act 2013 Section 90(1)﻿(i) amended 26 September 2006 section 18 Child Support Amendment Act 2006 Section 90(1)﻿(ja) inserted 15 July 1994 section 6(1) Child Support Amendment Act 1994
91: Objections to assessments
1: An objection to an assessment , other than an amended assessment,
a:
b: that the annual or monthly rate of financial support specified in the assessment has not been correctly calculated in accordance with this Act; or
c: that the assessment has incorrectly determined the days in relation to which the financial support is payable; or
d: that an annual rate of financial support specified in the assessment is not correctly assessed because the Commissioner has failed to give effect to any provision of this Act in relation to the assessment.
1A: An objection to an amended assessment may be made on any or all of the grounds listed in subsection (1)﻿(b) to (d), but—
a: on no other ground; and
b: only if the matters covered by the objection are attributable to the amendment of the assessment.
2: An objection under this section may be made by any person to whom the Commissioner is required to give notice of the assessment under section 88 89
3: 1976 No 65 s 30 Section 91(1) amended 25 February 2016 section 29(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 91(1)﻿(a) repealed 1 April 2015 section 21(1) Child Support Amendment Act 2013 Section 91(1A) inserted 25 February 2016 section 29(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 91(2) replaced 1 April 2015 section 21(2) Child Support Amendment Act 2013 Section 91(2) amended 25 February 2016 section 29(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 91(3) repealed 25 February 2016 section 29(4) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
92: Requirements in relation to objections
1: Every objection shall be delivered or posted to the Commissioner within 28 days after the date on which notice of the decision or assessment objected to was given by the Commissioner.
2: No notice of objection that is given after that time shall be of any force or effect unless the Commissioner, in the Commissioner's discretion, accepts the same and gives notice to the objector accordingly.
3: Every notice of objection shall state fully and in detail the grounds of the person's objection.
3A:
4: The Commissioner shall consider every objection that is properly made under this Act, and may alter the decision or the assessment, as the case may be, pursuant thereto. Child Support Act 1988 s 82(2) (Aust) Section 92(3A) repealed 1 April 2015 section 212 Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014
93: Notice of result of objection
The Commissioner shall, as soon as practicable, notify the objector in writing—
a: whether the objection has been allowed or disallowed:
b: in a case where the objection has been allowed in whole or in part, the effect of allowing the objection, or that part of it:
c: in a case where the objection has been disallowed in whole or in part, that the objector can appeal to the Family Court Section 93(c) amended 1 March 2017 section 261 District Court Act 2016
94: Determination of objection not to affect other assessments or decisions
The determination of an objection under this Part shall relate solely to the decision or assessment objected to, and shall not affect the right of the Commissioner to make any other decision or assessment in respect of the objector, or to amend the assessment objected to in a manner that is consistent with that determination. 1985 No 141 s 39
95: Obligation to pay
financial
1: The obligation to pay, and the right of the Commissioner to receive and recover, any child support or domestic maintenance
2: Subsection (1) does not apply in relation to a person if—
a: the person has made an appeal under section 102
b: a ground of the appeal is that the person was not a parent of the child; and
c: there is not a final decision of a court determining that ground of the appeal.
3: Where an objection has been made under this Part but the objection has not been finally determined, the objector may apply to the Family Court section 117
4: If, on the final determination of the objection, the court finds that the objector is liable to pay child support or domestic maintenance Section 95 heading amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 95(1) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 95(2)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 95(3) amended 1 March 2017 section 261 District Court Act 2016 Section 95(4) amended 26 April 2005 section 3 Child Support Amendment Act 2005
96: Objections to which this Part does not apply
This Part shall not confer any right of objection with respect to any matter (other than those to which section 90 section 91 1976 No 65 s 36
6A: Departure from formula assessment of child support
initiated by liable parent or receiving carer Part 6A inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994 Part 6A heading amended 1 April 2015 section 34 Child Support Amendment Act 2013 Part 6A heading amended 26 September 2006 section 19 Child Support Amendment Act 2006
96A: Commissioner may make determination
The Commissioner may, in accordance with this Part, make a determination having the effect that all or some of the provisions of this Act relating to formula assessment of child support will be departed from in relation to a child. Child Support (Assessment) Act 1989 s 98A (Aust) Child Support Legislation Amendment Act 1992 s 5 (Aust) Section 96A inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994
96B: Application for determination
1: Any liable parent or receiving carer of a qualifying child
2: An application may be made—
a: only if a formula assessment is in force in relation to the child
b: only in relation to child support payable in the child support year commencing on 1 April 1994 or any later child support year; and
c: subject to section 96L
3: The parties to the application are—
a: the applicant; and
b: every other liable parent or receiving carer of the qualifying child. Child Support (Assessment) Act 1989 s 98B (Aust) Child Support Legislation Amendment Act 1992 s 5 (Aust) Section 96B inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994 Section 96B(1) amended 1 April 2015 section 22A(1) Child Support Amendment Act 2013 Section 96B(2)﻿(a) amended 1 April 2015 section 22A(2) Child Support Amendment Act 2013 Section 96B(3) replaced 1 April 2015 section 22A(3) Child Support Amendment Act 2013
96BA: Four-month time limit for certain applications that are time-barred under section 87A
1: An application under section 96B
2: In this section, a time-barred period section 87A Section 96BA inserted 26 October 2021 section 34 Child Support Amendment Act 2021
96C: Matters as to which Commissioner must be satisfied before making determination
1: Subject to this Part, if—
a: an application is made to the Commissioner under section 96B
b: the Commissioner is satisfied that—
i: 1 or more of the grounds for departure referred to in subsection (2) exists or exist; and
ii: it would be—
A: just and equitable as regards the child and all parties to the application
B: otherwise proper,— to make a particular determination under this Part,— the Commissioner may make the determination.
2: For the purposes of subsection (1)﻿(b)﻿(i),—
a: the grounds for departure are the same as the grounds for departure set out in section 105(2)
b: section 105(2)﻿(b)﻿(i) ; and
c: section 105(2)﻿(d) section 105(3D)
3: Subsections (3C) and section 105
a: any reference in those subsections to the court were a reference to the Commissioner; and
b: any reference to an order were a reference to a determination. Child Support (Assessment) Act 1989 s 98C (Aust) Child Support Legislation Amendment Act 1992 s 5 (Aust) Section 96C inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994 Section 96C(1)﻿(b)﻿(ii)﻿(A) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96C(2)﻿(b) amended 25 February 2016 section 30(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96C(2)﻿(c) inserted 25 February 2016 section 30(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96C(3) amended 25 February 2016 section 30(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
96D: Determinations that may be made
1: The Commissioner may make as a determination under this Part any decision that the court could make as an order under section 106(1)
a: section 98
b: section 106(2) to (4)
ba: section 106A
bb:
c: section 107
d: section 119(1)﻿(a)
1A: The determinations that the Commissioner may make under subsection (1) are not limited by the terms of the application under section 96B
2: The Commissioner shall give each party section 105(1)
3: A contravention of subsection (2) in relation to a determination does not affect the validity of the determination. Child Support (Assessment) Act 1989 s 98D (Aust) Child Support Legislation Amendment Act 1992 s 5 (Aust) Section 96D inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994 Section 96D(1)﻿(ba) inserted 25 February 2016 section 31(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96D(1)﻿(bb) repealed 26 October 2021 section 35 Child Support Amendment Act 2021 Section 96D(1)﻿(d) added 26 September 2006 section 20 Child Support Amendment Act 2006 Section 96D(1A) inserted 25 February 2016 section 31(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96D(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013
96E: Requirements for application
An application under section 96B
a: be in writing; and
b: set out the grounds on which the application is made. Child Support (Assessment) Act 1989 s 98E (Aust) Child Support Legislation Amendment Act 1992 s 5 (Aust) Section 96E inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994
96F: Commissioner may refuse to make determination because issues too complex
1: If the Commissioner is satisfied, at any time after considering the application, that the issues raised by the application are too complex to be dealt with under this Part, the Commissioner may refuse to make the determination without taking any further action under this Part, and recommend that application be made to the court for an order under Part 7
2: The Commissioner shall give the applicant, in writing, the reasons for refusing to make the determination. Child Support (Assessment) Act 1989 s 98EA (Aust) Child Support Legislation Amendment Act (No 2) 1992 s 23 (Aust) Section 96F inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994
96G: Application disclosing no grounds, etc, for making determination—how dealt with
1: If the Commissioner is satisfied, after considering the application, that—
a: there are no grounds for departing from the provisions of this Act relating to formula assessment of child support in relation to the child concerned; or
b: that the application seeks to reduce an assessment that has been set at the minimum liability,— the Commissioner may refuse to make the determination without taking any further action under this Part.
2: The Commissioner shall give the applicant, in writing, the reasons for refusing to make the determination. Child Support (Assessment) Act 1989 s 98F (Aust) Child Support Legislation Amendment Act 1992 s 5 (Aust) Section 96G inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994
96H: Other
parties
1: The Commissioner shall notify each other
a: that an application has been made, and a summary of the grounds on which the application has been made; and
b: that he or she may request a copy of the application and any accompanying documentation from the Commissioner; and
c: that he or she may make any representation (in this Part called a reply
2: Any reply to an application must—
a: be in writing; and
b: be filed with the Commissioner—
i: within 14 days after the date on which the copy of the application and accompanying documentation is sent to the party
ii: if no request is made for a copy of the application, within 14 days after the date on which the notification is sent.
3: The Commissioner must send a copy of any reply and accompanying documentation to the applicant, and may send a copy of any reply and accompanying documentation to the other parties.
4: Nothing in this section applies where the Commissioner refuses to make a determination under section 96F section 96G section 96L(5) Child Support (Assessment) Act 1989 s 98G (Aust) Child Support Legislation Amendment Act 1992 s 5 (Aust) Child Support Legislation Amendment Act (No 2) 1992 s 24 Section 96H inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994 Section 96H heading amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96H(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96H(2)﻿(b)﻿(i) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96H(3) replaced 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96H(4) amended 26 September 2006 section 21 Child Support Amendment Act 2006
96I: Procedure for dealing with application
1: In making a decision under this Part in relation to an application, the Commissioner—
a: may act on the basis of the application and any reply received
b: may, but (subject to subsection (2)) is not required to, conduct any enquiries or investigations into the matter.
2: The Commissioner shall give an opportunity to the applicant and each other party
3: Nothing in subsection (2)—
a: empowers the Commissioner to compel a party to an application to appear before the Commissioner in the presence of any other party
b: applies where the Commissioner refuses to make a determination under section 96F section 96G section 96L(5)
4: Notwithstanding subsection (2), where any other party
5: Any hearing before the Commissioner, and any enquiry or investigation carried out by the Commissioner, is to be carried out as the Commissioner thinks fit and the Commissioner is not bound by any rules of evidence.
6: Nothing in section 125 Child Support (Assessment) Act 1989 s 98H (Aust) Child Support Legislation Amendment Act 1992 s 5 (Aust) Section 96I inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994 Section 96I(1)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96I(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96I(3)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96I(3)﻿(b) amended 26 September 2006 section 22 Child Support Amendment Act 2006 Section 96I(4) amended 1 April 2015 section 34 Child Support Amendment Act 2013
96J: Circumstances in which representation or assistance at hearing may be approved
1: Subject to subsection (2), no party shall be entitled to be represented at a hearing by a representative unless it appears to the Commissioner to be proper in all the circumstances to so allow, and the Commissioner approves such representative.
2: The following parties may be represented by a representative who is approved by the Commissioner:
a: the Crown, if the representative is an officer or employee of the Crown:
b: a minor, or other person under disability:
c: any other person, if the Commissioner is satisfied that for sufficient cause that person is unable to appear in person or is unable to present his or her case adequately.
3: No person proposed as a party's representative shall be approved unless the Commissioner is satisfied that the person proposed has sufficient knowledge of the case and sufficient authority to bind the party.
4: The Commissioner may permit any person nominated by a party to be present at the hearing and to assist the party in the presentation of his or her case if it appears to the Commissioner to be proper in all the circumstances to so permit, and the Commissioner approves such person.
5: No person approved by the Commissioner under subsection (4) shall be entitled to be heard at the hearing, and the Commissioner may exclude any such person from the hearing at any time.
6: The Commissioner shall not—
a: approve as a representative under subsection (1) or subsection (2); or
b: approve under subsection (4)— any person who is, or has been, enrolled as a barrister and solicitor, or who, in the opinion of the Commissioner is, or has been, regularly engaged in advocacy work before other tribunals.
7: Where the Commissioner approves any person under subsection (1) or subsection (2) or subsection (4), the Commissioner may impose in respect of any such appointment or approval such conditions as the Commissioner considers necessary to ensure that any other party to the proceedings is not substantially disadvantaged by that appointment or approval. 1988 No 110 s 38(2)–(8) Section 96J inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994
96K: Child support agreements entered into before determination made
The Commissioner may not make a determination under this Part in relation to an application if, while the application is pending, the parties enter into an agreement in relation to the child support payable for the child in relation to whom the determination was sought and either—
a: the agreement is a qualifying voluntary agreement that is accepted by the Commissioner under Part 3
b: an election is made in accordance with section 27 Section 96K inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994
96L: Subsequent applications
1: This section applies to a formula assessment of child support if—
a: a determination has been made in connection with that formula assessment under this Part or Part 6B
b: an appeal has been heard by the Family Court section 103B 103C
c: an application has been heard by the Family Court section 104
2: An application may be made under this Part in connection with a formula assessment to which this section applies only if the Commissioner is satisfied, in his or her discretion, after considering the matters referred to in subsection (3), that either—
a: a new matter has been submitted in support of that application that was not considered in relation to the previous application, determination, or appeal; or
b: the application is made on a ground for departing from the formula assessment that is different from the ground or grounds that were considered in relation to the previous application, determination, or appeal.
3: The matters to be considered are—
a: the current application and any accompanying documentation; and
b: any matter taken into account by the Commissioner or the court in the course of considering the previous application, determination, or appeal.
4: The Commissioner is required to take into account the matters specified in subsection (3) only to the extent that the Commissioner has knowledge of those matters.
5: If the Commissioner is not satisfied of the matters of which the Commissioner is required to be satisfied under this section, the Commissioner may refuse to make a determination without taking any further action under this Part.
6: The Commissioner must give the applicant, in writing, the reasons for refusing to make the determination. Section 96L substituted 26 September 2006 section 23 Child Support Amendment Act 2006 Section 96L(1)﻿(b) amended 1 March 2017 section 261 District Court Act 2016 Section 96L(1)﻿(c) amended 1 March 2017 section 261 District Court Act 2016
96M: Effect of pending applications
Subject to section 96N
a: any formula assessment made in relation to the person; or
b: the obligation to pay child support; or
c: the right of the Commissioner to receive and recover child support. Child Support (Assessment) Act 1989 s 98M (Aust) Child Support Legislation Amendment Act (No 2) 1992 s 25 (Aust) Section 96M inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994
96N: Suspension of liabilities
1: When an application has been made under this Part, a party to the application may apply to the Commissioner for a suspension order, and section 117
2: The Commissioner shall not make a suspension order under this section—
a: unless the Commissioner is satisfied that the making of a determination is likely to be unusually delayed; and
b: until the time for filing a reply has expired. Section 96N inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994
96O: Commencement of determinations
The Commissioner may, under this Part, make a determination expressed to be retrospective to such day as the Commissioner considers appropriate, not being a day that precedes the later of—
a: 1 April 1994; or
b: the day on which the application for formula assessment to which the determination applies was made. Section 96O inserted 15 July 1994 section 5(1) Child Support Amendment Act 1994
96P: Restriction on publication of reports of proceedings
1: No person may, without the leave of the Commissioner or the Family Court
2: The Commissioner or the Family Court
3: Every person who contravenes subsection (1) commits an offence against this Act and is liable on
a: in the case of an individual, to imprisonment for a term not exceeding 3 months, or to a fine not exceeding $2,000:
b: in the case of a body corporate, to a fine not exceeding $10,000.
4: Nothing in this section applies to the publication of any report in any publication that—
a: is of a bona fide professional or technical nature; and
b: is intended for circulation among members of the legal profession, employees of the Crown, relationship counsellors, mediators, or social workers.
5: Nothing in section 18(1)
a: with the leave of the Commissioner or the Family Court
b: in accordance with subsection (4). Section 96P substituted 18 May 2009 section 5 Child Support Amendment Act 2008 Section 96P(1) amended 1 March 2017 section 261 District Court Act 2016 Section 96P(2) amended 1 March 2017 section 261 District Court Act 2016 Section 96P(3) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 96P(5) amended 18 March 2019 section 326 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 Section 96P(5)﻿(a) amended 1 March 2017 section 261 District Court Act 2016
6B: Departure from formula assessment of child support initiated by Commissioner
Part 6B inserted 26 September 2006 section 24 Child Support Amendment Act 2006
96Q: Commissioner may make determination under this Part
1: The Commissioner may, in accordance with this Part, make a determination having the effect that all or some of the provisions of this Act relating to formula assessment of child support will be departed from in relation to a child.
2: The parties to proceedings under this Part are—
a: the parent (who may, but need not, be a liable parent) who is the subject of a review under this Part (the subject parent
b: any receiving carer, whether a parent or non-parent, of the child who elects, under section 96Y
c: a liable parent who is not the subject parent, but who elects, under section 96Y Section 96Q inserted 26 September 2006 section 24 Child Support Amendment Act 2006 Section 96Q(2) replaced 1 April 2015 section 23 Child Support Amendment Act 2013
96R: Matters that Commissioner must be satisfied of before making determination
1: Subject to this Part, the Commissioner may make a determination under this Part if the Commissioner is satisfied that,—
a: by virtue of special circumstances, application in relation to the child of the provisions of this Act relating to formula assessment of child support would result in an unjust and inequitable determination of the level of child support to be provided by the liable parent for the child because of the income, earning capacity, property, and financial resources of either parent or the child; and
b: a determination under this Part would be—
i: just and equitable as regards the child, the receiving carer
ii: otherwise proper.
2: Section 105(4) to (6)
a: any reference in those subsections to the court were a reference to the Commissioner; and
b: any reference in those subsections to an order were a reference to a determination under this Part. Section 96R inserted 26 September 2006 section 24 Child Support Amendment Act 2006 Section 96R(1)﻿(b)﻿(i) amended 1 April 2015 section 34 Child Support Amendment Act 2013
96S: Commissioner may make preliminary enquiries
1: The Commissioner may conduct a preliminary enquiry or investigation with a view to considering whether a determination under this Part may be appropriate.
2: For the purposes of this section, the Commissioner—
a: may act on the basis of any information in the Commissioner's possession; and
b: may make any enquiries or investigations the Commissioner considers necessary. Section 96S inserted 26 September 2006 section 24 Child Support Amendment Act 2006
96T: Notice to
subject If the Commissioner is satisfied that there are reasonable grounds to believe that a determination under this Part may be appropriate, the Commissioner must—
a: notify the subject
b: send to the subject
c: notify the subject Section 96T inserted 26 September 2006 section 24 Child Support Amendment Act 2006 Section 96T heading amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96T(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96T(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96T(c) amended 1 April 2015 section 34 Child Support Amendment Act 2013
96U: Written response by
subject
1: A subject section 96T
2: A written response under this section must be—
a: made to the Commissioner in a manner specified by the Commissioner; and
b: filed with the Commissioner within 28 days after the date the subject section 96T Section 96U inserted 26 September 2006 section 24 Child Support Amendment Act 2006 Section 96U heading amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96U(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96U(2)﻿(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013
96V: Decision by Commissioner to start proceedings under this Part
As soon as practicable after the expiry of the period referred to in section 96U(2)﻿(b)
a: consider any written response filed by the subject
b: decide whether to start proceedings under this Part. Section 96V inserted 26 September 2006 section 24 Child Support Amendment Act 2006 Section 96V(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013
96W: Commissioner to notify
subject
1: The Commissioner must notify the subject
2: If the Commissioner decides to start proceedings under this Part, the Commissioner must also—
a: notify the subject parent with the rights of the subject any receiving carer or liable parent who elects to become a party under section 96Y section 96Z
b: provide the subject Section 96W inserted 26 September 2006 section 24 Child Support Amendment Act 2006 Section 96W heading amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96W(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96W(2)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96W(2)﻿(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013
96X: Commissioner to notify
receiving carers and liable parent with rights of election under section 96Y If the Commissioner decides to start proceedings under this Part, the Commissioner must notify the receiving carers and any liable parent who is not the subject parent
a: the Commissioner's decision; and
b: the receiving carer's or liable parent's section 96Y
c: the rights of the subject parent and of any receiving carer or liable parent who has rights of election under section 96Y section 96Z Section 96X inserted 26 September 2006 section 24 Child Support Amendment Act 2006 Section 96X heading amended 25 February 2016 section 32(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96X heading amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96X amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96X(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96X(c) amended 25 February 2016 section 32(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96X(c) amended 1 April 2015 section 34 Child Support Amendment Act 2013
96Y: Election by
receiving carer or by liable parent
1: Any relevant person ( see
2: A relevant person
a: a receiving carer who was a UCB beneficiary
b: a receiving carer who is a UCB beneficiary
3: If a relevant person
a: in writing; and
b: filed with the Commissioner within 14 days after the date on which the Commissioner sends notification to the relevant person section 96X
4: The Commissioner must inform the subject parent of any election made by a relevant person
5: A relevant person
6: If a relevant person
7: However, if there is more than 1 relevant person, the Commissioner must not discontinue the proceedings unless each relevant person has elected under subsection (2) to discontinue them.
8: In this section and sections 96Z 96ZA relevant person
a: a receiving carer who is not the subject parent; or
b: a liable parent who is not the subject parent. Section 96Y inserted 26 September 2006 section 24 Child Support Amendment Act 2006 Section 96Y heading amended 25 February 2016 section 33(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Y heading amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96Y(1) amended 25 February 2016 section 33(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Y(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96Y(2) replaced 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96Y(2) amended 25 February 2016 section 33(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Y(2)﻿(a) amended 1 July 2023 section 11 Child Support (Pass On) Acts Amendment Act 2023 Section 96Y(2)﻿(b) amended 1 July 2023 section 11 Child Support (Pass On) Acts Amendment Act 2023 Section 96Y(3) amended 25 February 2016 section 33(4) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Y(3)﻿(b) amended 25 February 2016 section 33(4) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Y(4) amended 25 February 2016 section 33(5) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Y(4) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96Y(5) amended 25 February 2016 section 33(6) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Y(6) amended 25 February 2016 section 33(7) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Y(7) inserted 25 February 2016 section 33(8) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Y(8) inserted 25 February 2016 section 33(8) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
96Z: Written representations by
parties
1: Any party may
2: Any written representations made by a party
a: made to the Commissioner in a manner specified by the Commissioner; and
b: filed with the Commissioner,—
i: in the case of a subject subject section 96W
ii: in the case of a relevant person ( see section 96Y(8) section 96X
3: A subject a relevant person
4: A relevant person section 96Y subject subject section 96W
5: For the purposes of this Part, a relevant person subject section 96V Section 96Z inserted 26 September 2006 section 24 Child Support Amendment Act 2006 Section 96Z heading amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96Z(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96Z(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96Z(2)﻿(b)﻿(i) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96Z(2)﻿(b)﻿(ii) replaced 25 February 2016 section 34(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Z(2)﻿(b)﻿(ii) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96Z(3) amended 25 February 2016 section 34(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Z(3) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96Z(4) amended 25 February 2016 section 34(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Z(4) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96Z(5) amended 25 February 2016 section 34(4) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 96Z(5) amended 1 April 2015 section 34 Child Support Amendment Act 2013
96ZA: Procedure for making determination
1: In making a determination under this Part, the Commissioner—
a: may act on the basis of any information in the Commissioner's possession; and
b: may, but (subject to subsection (2)) is not required to, conduct any enquiries or investigations into the matter.
2: The Commissioner must give an opportunity to each party
3: Nothing in subsection (2)—
a: empowers the Commissioner to compel a party to appear before the Commissioner in the presence of the other party; or
b: applies if the Commissioner refuses to make a determination under section 96ZC
4: Despite subsection (2), if a relevant person ( see section 96Y(8) section 96Y
5: Any hearing before the Commissioner, and any enquiry or investigation carried out by the Commissioner, must be carried out as the Commissioner thinks fit and the Commissioner is not bound by any rules of evidence.
6: Nothing in section 125 Section 96ZA inserted 26 September 2006 section 24 Child Support Amendment Act 2006 Section 96ZA(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96ZA(4) amended 25 February 2016 section 35 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
96ZB: Determinations that may be made
1: The Commissioner may make as a determination under this Part any decision that the court could make as an order under section 106(1)
a: section 98
b: section 106(2) to (4)
c: section 107
d: section 119(1)﻿(a)
2: The Commissioner must, in writing, give reasons for making the determination (including the reasons why the Commissioner is satisfied, in accordance with section 96R to each party to the proceedings.
a:
b:
3: A contravention of subsection (2) in relation to a determination does not affect the validity of the determination. Section 96ZB inserted 26 September 2006 section 24 Child Support Amendment Act 2006 Section 96ZB(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96ZB(2)﻿(a) repealed 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96ZB(2)﻿(b) repealed 1 April 2015 section 34 Child Support Amendment Act 2013
96ZC: Commissioner may refuse to make determination because issues too complex
1: If the Commissioner is satisfied, at any time after starting proceedings under this Part, that the matters in issue are too complex to be dealt with under this Part, the Commissioner may refuse to make the determination without taking any further action under this Part.
2: The Commissioner must give each parent and receiving carer affected by the proceedings
3: The Commissioner may recommend that the receiving carer or the liable parent section 104 Section 96ZC inserted 26 September 2006 section 24 Child Support Amendment Act 2006 Section 96ZC(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 96ZC(3) amended 1 April 2015 section 34 Child Support Amendment Act 2013
96ZD: Effect of pending proceedings under this Part
The fact that the Commissioner has started proceedings under this Part does not suspend, interfere with, or affect—
a: any formula assessment made in relation to the liable parent; or
b: the obligation to pay child support; or
c: the right of the Commissioner to receive and recover child support. Section 96ZD inserted 26 September 2006 section 24 Child Support Amendment Act 2006
96ZE: Commencement of determinations
The Commissioner may, under this Part, make a determination expressed to be retrospective to any day that the Commissioner considers appropriate, not being a day that precedes the commencement of this section. Section 96ZE inserted 26 September 2006 section 24 Child Support Amendment Act 2006
96ZF: Restriction on publication of reports of proceedings
1: No person may, without the leave of the Commissioner or the Family Court
2: The Commissioner or the Family Court
3: Every person who contravenes subsection (1) commits an offence against this Act and is liable on
a: in the case of an individual, to imprisonment for a term not exceeding 3 months, or to a fine not exceeding $2,000:
b: in the case of a body corporate, to a fine not exceeding $10,000.
4: Nothing in this section applies to the publication of any report in any publication that—
a: is of a bona fide professional or technical nature; and
b: is intended for circulation among members of the legal profession, employees of the Crown, relationship counsellors, mediators, or social workers.
5: Nothing in section 18(1)
a: with the leave of the Commissioner or the Family Court
b: in accordance with subsection (4). Section 96ZF substituted 18 May 2009 section 6 Child Support Amendment Act 2008 Section 96ZF(1) amended 1 March 2017 section 261 District Court Act 2016 Section 96ZF(2) amended 1 March 2017 section 261 District Court Act 2016 Section 96ZF(3) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 96ZF(5) amended 18 March 2019 section 326 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 Section 96ZF(5)﻿(a) amended 1 March 2017 section 261 District Court Act 2016
96ZG: Application of certain provisions in Part 6A to proceedings under this Part
The following provisions of Part 6A
a: section 96J
b: section 96K Section 96ZG inserted 26 September 2006 section 24 Child Support Amendment Act 2006
7: Jurisdiction of courts in relation to child support and
domestic maintenance Part 7 heading amended 26 April 2005 section 3 Child Support Amendment Act 2005 General provisions relating to jurisdiction
97: Jurisdiction of courts
The Supreme Court, the the District Court, and the Family Court
a: any party to the proceeding resides or is domiciled in New Zealand; or
b: any child to whom the proceeding relates resides or is domiciled in New Zealand. 1980 No 94 s 4 Section 97 amended 1 March 2017 section 261 District Court Act 2016 Section 97 amended 1 January 2004 section 47 Supreme Court Act 2003
98: Minimum liability in respect of child support
1: An order made under this Part as to the annual rate of child support must not operate in a child support year so as to reduce that rate below,—
a: for an appeal on, or other order relating to, a formula assessment or an order under section 109 section 72(1)﻿(a)
b: for all other orders, $520.
2: Subsection (2A) applies when—
a: an order would, but for this section, operate in a child support year so as to reduce the annual rate of child support payable under a formula assessment below the minimum annual rate for that year under section 72(1)﻿(a)
b: the child support payable is payable under the formula assessment in respect of more than 1 receiving carer.
2A: When this subsection applies, the annual rate of child support payable in the child support year to each receiving carer is the minimum annual rate under section 72(1)﻿(a) the liable parent’s qualifying children in respect of whom a formula assessment applies
3: Subsection (2A)
a: that the annual rate of child support payable in respect of a child to whom the order relates is greater than the rate provided for by the order:
b: that the annual rate of child support payable in respect of a child to whom the order does not relate is greater than the rate which would have been payable if the order had not been made. Section 98(1) substituted 7 November 2001 section 5(2) Child Support Amendment Act 2001 Section 98(2) replaced 1 April 2015 section 213(1) Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 Section 98(2A) inserted 1 April 2015 section 213(1) Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 Section 98(2A) amended 25 February 2016 section 36 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 98(3) amended 1 April 2015 section 213(2) Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014
99: Declarations in respect of step-parents
1: A parent or the Family Court
2: Any person who wishes to be declared to be a step-parent of a child for the purposes of this Act may apply to the Family Court
3: Subject to section 125
a: the applicant for the declaration under this section; and
b: the person whom the application seeks to be declared to be a step-parent of the child (if that person is not the applicant); and
c: any other person who is a parent or carer of the child when the application is made.
4: In determining whether to grant a declaration that a person is a step-parent of a child, the court shall have regard to the following circumstances:
a: the extent (if at all) to which that person has assumed responsibility for the maintenance of the child, and the basis on which that person assumed that responsibility, and the length of time during which that person has discharged that responsibility; and
b: whether that person assumed or discharged any responsibility for maintenance of the child knowing that that person was not the natural parent of the child; and
c: the liability of any other person to maintain the child; and
d: whether or not that person was ever living with a parent of the child in a marriage, civil union or de facto relationship
e: whether that person has at any time been a guardian of the child.
5: For the purposes of subsection (4)﻿(a), a person shall not be taken to have assumed responsibility for the maintenance of a child by reason only of meeting the child maintenance liabilities of another person who is wholly or partially maintained by him or her.
6: When the Family Court Section 99(1) amended 1 March 2017 section 261 District Court Act 2016 Section 99(1) amended 25 February 2016 section 37(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 99(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 99(2) amended 1 March 2017 section 261 District Court Act 2016 Section 99(3) replaced 25 February 2016 section 37(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 99(4)﻿(d) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 99(6) amended 1 March 2017 section 261 District Court Act 2016 Appeals from decisions of Commissioner in respect of objections under Part 6
100: Appeal by person from whom formula assessment of child support sought
Section 100 repealed 1 April 2015 section 24 Child Support Amendment Act 2013
101: Appeal by unsuccessful applicant for formula assessment
Section 101 repealed 1 April 2015 section 24 Child Support Amendment Act 2013
102: Appeals against
1: Where the Commissioner disallows an objection made under section 90 the Family Court
2: The appeal must be lodged within 2 months after the date upon which notice of disallowance of the objection is given to the objector by or on behalf of the Commissioner.
3: Subject to section 125
4: A court hearing such an appeal may make such order as it considers appropriate in relation to the decision to which the appeal relates, including an order confirming or varying the decision.
5: When an order is made by a court under this section, the Commissioner shall, as soon as practicable, take such action as is necessary to give effect to the decision (whether by amending any assessment or otherwise). Child Support (Assessment) Act 1989 s 132 (Aust) Section 102 heading amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 102(1) amended 1 March 2017 section 261 District Court Act 2016 Section 102(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 102(3) replaced 25 February 2016 section 38 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
103: Appeals against assessments
1: Where the Commissioner disallows in whole or in part an objection made under section 91 the objector an office of the Family Court
2: The appeal must be lodged within 2 months after the date upon which notice of disallowance of the objection is given to the objector by or on behalf of the Commissioner.
3: Subject to section 125
4: When hearing an appeal under this section, the Family Court must
5: When the Family Court
6: In subsequently making any assessment in relation to a person affected by the assessment that was objected to, Child Support (Assessment) Act 1989 ss 110, 111 (Aust) Section 103(1) amended 1 March 2017 section 261 District Court Act 2016 Section 103(1) amended 25 February 2016 section 39(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 103(3) replaced 25 February 2016 section 39(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 103(4) amended 1 March 2017 section 261 District Court Act 2016 Section 103(5) amended 1 March 2017 section 261 District Court Act 2016 Section 103(6) amended 25 February 2016 section 39(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Appeals in relation to determinations Heading inserted 26 September 2006 section 25 Child Support Amendment Act 2006
103A: Appeal in relation to determination or decision under subpart 3 of Part 5A
1: A payee or a liable person may appeal to the Family Court
a: a determination made by the Commissioner under subpart 3
b: a decision made under that subpart to refuse to make a determination.
2: An appeal under this section must be lodged within—
a: 2 months after the date on which the determination or decision is made; or
b: any further time that the Family Court
3: The parties to an appeal are—
a: the appellant; and
b: the other party to the proceedings before the Commissioner resulting in the determination or decision; and
c: the Commissioner.
4: An appeal under this section is by way of rehearing. Section 103A inserted 26 September 2006 section 25 Child Support Amendment Act 2006 Section 103A(1) amended 1 March 2017 section 261 District Court Act 2016 Section 103A(2)﻿(b) amended 1 March 2017 section 261 District Court Act 2016
103B: Appeal by respondent from determination under Part 6A
1: A receiving carer the Family Court Part 6A receiving carer section 96B
2: A liable parent may appeal to the Family Court Part 6A section 96B
3: An appeal under this section must be lodged within—
a: 2 months after the date on which the determination is made; or
b: any further time that the Family Court
4: The parties to an appeal are, subject to section 125
a: the appellant; and
b: any other party Part 6A
5: An appeal under this section is by way of rehearing. Section 103B inserted 26 September 2006 section 25 Child Support Amendment Act 2006 Section 103B(1) amended 1 March 2017 section 261 District Court Act 2016 Section 103B(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 103B(2) amended 1 March 2017 section 261 District Court Act 2016 Section 103B(3)﻿(b) amended 1 March 2017 section 261 District Court Act 2016 Section 103B(4)﻿(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013
103C: Appeal from determination under Part 6B
1: Any party referred to in section 96Q(2) the Family Court Part 6B
2: An appeal under this section must be lodged within—
a: 2 months after the date on which the determination is made; or
b: any further time that the Family Court
3: The parties to an appeal are—
a: the appellant; and
b: any other party
c: the Commissioner.
4: An appeal under this section is by way of rehearing. Section 103C inserted 26 September 2006 section 25 Child Support Amendment Act 2006 Section 103C(1) amended 1 March 2017 section 261 District Court Act 2016 Section 103C(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 103C(2)﻿(b) amended 1 March 2017 section 261 District Court Act 2016 Section 103C(3)﻿(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013
103D: Powers of Family Court on appeal
1: In determining an appeal under any of sections 103A to 103C the Family Court
a: confirm, modify, or reverse any determination or decision appealed against (in whole or in part):
b: make any decision that the Commissioner could have made in respect of the determination or decision appealed against:
c: exercise any of the powers that could have been exercised by the Commissioner.
2: Without limiting subsection (1),—
a: in reversing a decision or part of a decision, the Family Court
b: in reversing a decision made under subpart 3 the Family Court
3: An order under this section may make different provision in relation to different child support years and in relation to different parts of a child support year.
4: Subject to section 98(2)
5: Every order made under this section must specify the period of time in which the order is to apply or specify the event the occurrence of which will cause the order to terminate. Section 103D inserted 26 September 2006 section 25 Child Support Amendment Act 2006 Section 103D(1) amended 1 March 2017 section 261 District Court Act 2016 Section 103D(2)﻿(a) amended 1 March 2017 section 261 District Court Act 2016 Section 103D(2)﻿(b) amended 1 March 2017 section 261 District Court Act 2016
103E: Implementation of orders
1: When a decision of the Family Court section 103D
a: formula assessment that has been made in relation to the child, the receiving carer
b: exemption granted under this Act in relation to the payee and the liable person concerned (whether by amending an assessment or otherwise).
2: Subject to subsection (3), in subsequently making an assessment in relation to the child, the payee, and the liable person concerned while the order is in force, the Commissioner must act on the basis of the provisions of this Act as modified by the order.
3: Despite subsection (2), if the Commissioner becomes aware of a change in circumstances which, had that change occurred before the making of that order, could reasonably be expected to have resulted in the order being different from that which was made, the Commissioner may—
a: amend an existing formula assessment in relation to the child, the receiving carer
b: in subsequently making a formula assessment in relation to the child, the receiving carer Section 103E inserted 26 September 2006 section 25 Child Support Amendment Act 2006 Section 103E(1) amended 1 March 2017 section 261 District Court Act 2016 Section 103E(1)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 103E(3)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 103E(3)﻿(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Orders for departure from formula assessment in special circumstances
104: Application for departure from formula assessment in special circumstances
1: A receiving carer the Family Court
2: An application may be made only if—
a: a formula assessment is in force in relation to the child, the receiving carer
b: either—
i: the Commissioner has made a determination under Part 6A and the person who applies under this section is the person who applied for that determination
ii: the Commissioner has refused to make a determination under Part 6A
iia: the Commissioner has refused to make a determination under Part 6B
iii: the receiving carer the Family Court
iv: the application relates, wholly or in part, to child support payable in the child support year ending on 31 March 1994 or any earlier child support year.
3: Subject to section 125 receiving carer
4: Subject to section 117
a: any formula assessment made in relation to the person; or
b: the obligation to pay child support; or
c: the right of the Commissioner to receive and recover any child support. Section 104(1) amended 1 March 2017 section 261 District Court Act 2016 Section 104(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 104(2) substituted 15 July 1994 section 6(1) Child Support Amendment Act 1994 Section 104(2)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 104(2)﻿(b)﻿(i) amended 26 September 2006 section 26(1) Child Support Amendment Act 2006 Section 104(2)﻿(b)﻿(ii) amended 26 September 2006 section 26(2) Child Support Amendment Act 2006 Section 104(2)﻿(b)﻿(iia) inserted 26 September 2006 section 26(3) Child Support Amendment Act 2006 Section 104(2)﻿(b)﻿(iii) amended 1 March 2017 section 261 District Court Act 2016 Section 104(2)﻿(b)﻿(iii) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 104(3) amended 1 April 2015 section 34 Child Support Amendment Act 2013
105: Matters as to which court must be satisfied before making order
1: Where an application is made to the Family Court section 104
a: 1 or more of the grounds for departure mentioned in subsection (2) exists or exist; and
b: it would be—
i: just and equitable as regards the child, the receiving carer
ii: otherwise proper,— to make a particular order of the type specified in section 106 the court may make the order.
2: For the purposes of subsection (1)﻿(a), the grounds for departure are as follows:
a: that, by virtue of special circumstances, the capacity of either parent to provide financial support for the child is significantly reduced because of—
i: the duty of the parent to maintain any other child or another person; or
ii: special needs of any other child or another person that the parent has a duty to maintain; or
iii: commitments of the parent necessary to enable the parent to support—
A: himself or herself; or
B: any other child or another person whom the parent has a duty to maintain; or
b: that, in the special circumstances of the case, the costs of maintaining the child are significantly affected because—
i: of high costs incurred by a parent or a receiving carer in enabling a parent or receiving carer to have contact with the child; or
ii: of special needs of the child; or
iii: the child is being cared for, educated, or trained in the manner that was expected by either of his or her parents; or
c: that, by virtue of special circumstances, application in relation to the child of the provisions of this Act relating to formula assessment of child support would result in an unjust and inequitable determination of the level of financial support to be provided by the liable parent for the child because of—
i: the income, earning capacity, property, and financial resources of either parent or the child; or
ii: any payments, and any transfer or settlement of property, previously made (whether under this Act, the Property (Relationships) Act 1976 or a receiving carer to the child, to a liable parent or a receiving carer
iii: an entitlement of the liable parent or receiving carer liable parent or receiving carer interest; or Re-establishment costs situation if income increases
d: that the application in relation to the child of the provisions of this Act relating to formula assessment of child support would result in an unjust and inequitable determination of the level of child support to be provided by the liable parent for the child in respect of a child support year because—
i: the adjusted income see
ii: some or all of the income from relevant additional work has been used, or will be used, by the parent to meet, wholly or partly, actual and reasonable costs incurred to re-establish himself or herself, and any child or other person that he or she has a duty to maintain, after the child's parents ceased to live together in a marriage, civil union, or de facto relationship.
e:
3: For the purposes of subsection (2)﻿(b)﻿(i), costs incurred in enabling a parent or receiving carer to have contact with the child are not to be taken to be high unless the total of those costs during a child support year is more than 5% of the adjusted income
3A: In subsection (2)﻿(d), relevant additional work
3B: In subsection (3A), the relevant 3-year period
3C: For the purpose of calculating that 3-year period, the court may exclude a period or periods of resumed cohabitation with, or each with, the sole or main motive of reconciliation if that period does not exceed, or those periods in aggregate do not exceed, 3 months.
3D: The ground in subsection (2)﻿(d) applies only in relation to child support in respect of the child support year starting on 1 April 2016 or a later child support year.
4: In determining whether it would be just and equitable as regards the child, a receiving carer section 106
a: the objects of this Act, and, in particular, the nature of the duty of a parent to maintain a child and the fact that it is the parents of a child themselves who have the primary duty to maintain the child; and
b: the proper needs of the child, having regard to—
i: the manner in which the child is being, and in which the parents expect the child to be, cared for, educated, or trained; and
ii: any special needs of the child; and
c: the income, earning capacity, property, and financial resources of the child; and
d: the income, earning capacity, property, and financial resources of each parent who is a party to the proceeding; and
e: the commitments of each parent who is a party to the proceeding that are necessary to enable the parent to support—
i: himself or herself; or
ii: any other child or another person that the parent has a duty to maintain; and
f: the direct and indirect costs incurred by the receiving carer receiving carer
g: any hardship that would be caused to—
i: the child or the receiving carer
ii: the liable parent, or any other child or another person that the liable parent has a duty to support, by the making of, or the refusal to make, the order.
5: In having regard to the income, earning capacity, property, and financial resources of the child or a parent of the child, the court must—
a: have regard to the capacity of the child or parent to earn or derive income, including having regard to any assets of, under the control of, or held for the benefit of, the child or parent that do not produce, but are capable of producing, income; and
b: disregard the income, earning capacity, property, and financial resources of any person who does not have a duty to maintain the child, or who has such a duty but is not a party to the proceeding, unless, in the special circumstances of the case, the court considers that it is appropriate to have regard to them.
6: The court may have regard to other matters beyond those specified in subsections (4) and (5). Child Support (Assessment) Act 1989 s 117 (Aust) Section 105(1) amended 1 March 2017 section 261 District Court Act 2016 Section 105(1)﻿(b)﻿(i) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 105(2)﻿(b)﻿(i) replaced 1 April 2015 section 25(1) Child Support Amendment Act 2013 Section 105(2)﻿(c)﻿(ii) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 105(2)﻿(c)﻿(ii) amended 1 February 2002 section 64(2) Property (Relationships) Amendment Act 2001 Section 105(2)﻿(c)﻿(iii) amended 25 February 2016 section 40(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 105(2)﻿(c)﻿(iii) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 105(2)﻿(d) heading inserted 25 February 2016 section 40(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 105(2)﻿(d) inserted 25 February 2016 section 40(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 105(2)﻿(d)﻿(i) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 105(2)﻿(d)﻿(ii) amended 1 April 2016 section 40(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 105(2)﻿(e) heading repealed 26 October 2021 section 36 Child Support Amendment Act 2021 Section 105(2)﻿(e) repealed 26 October 2021 section 36 Child Support Amendment Act 2021 Section 105(3) replaced 1 April 2015 section 25(2) Child Support Amendment Act 2013 Section 105(3) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 105(3A) inserted 25 February 2016 section 40(5) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 105(3B) inserted 25 February 2016 section 40(5) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 105(3C) inserted 25 February 2016 section 40(5) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 105(3D) inserted 25 February 2016 section 40(5) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 105(4) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 105(4)﻿(f) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 105(4)﻿(g)﻿(i) amended 1 April 2015 section 34 Child Support Amendment Act 2013
106: Orders that may be made
1: In determining an application made under section 104
a: an order departing from some or all of the provisions of this Act by substituting a different amount for any of the following amounts as they relate to a formula assessment, or prescribing an amount or a percentage by which any of those amounts must be varied:
i: a person's adjusted income
ii: a person's living allowance:
iii: a person's dependent child allowance:
iv: a person's child support income amount:
v: the child expenditure amount applying in respect of a qualifying child:
b: an order departing from some or all of the provisions of this Act relating to the formula assessment of child support in relation to the child and, as a result,—
i: substituting a different annual amount of child support payable by a liable parent in place of the amount determined under a formula assessment; or
ii: prescribing an amount or a percentage by which the annual amount of child support payable by a liable parent must vary from the amount determined under a formula assessment:
c: an order that the provisions of this Act relating to a formula assessment of child support must not be departed from in relation to a particular child.
2: An order under this section may make different provision in relation to different child support years and in relation to different parts of a child support year.
3: Subject to section 98(2)
4: Every order made under this section shall specify the period of time in which the order is to apply or specify the event the occurrence of which will cause the order to terminate. Child Support (Assessment) Act 1989 s 118 (Aust) Section 106(1) replaced 1 April 2015 section 26 Child Support Amendment Act 2013 Section 106(1)﻿(a)﻿(i) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021
106A: Further provision on orders for re-establishment costs situations if income increases
The amount that an order under section 106 section 105(2)﻿(d) income
a: so much of the income from relevant additional work as has been used, or will be used, by the parent as referred to in section 105(2)﻿(d)﻿(ii)
b: 30% of the parent’s adjusted income Section 106A inserted 25 February 2016 section 41(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 106A amended 1 April 2022 section 9(2) Child Support Amendment Act 2021 Section 106A(b) amended 1 April 2022 section 9(2) Child Support Amendment Act 2021
106B: Further provision on orders for offsetting of liabilities situations
Section 106B repealed 26 October 2021 section 37 Child Support Amendment Act 2021
107: Implementation of orders
1: When a decision of a court making an order in determination of an application under section 104 receiving carer
2: Subject to subsection (3), in subsequently making a formula assessment in relation to the child, the receiving carer
3: Notwithstanding subsection (2), where the Commissioner becomes aware of a change in circumstances which, had that change occurred prior to the making of that order, could reasonably be expected to have resulted in the order being different from that which was made, the Commissioner may—
a: amend an existing formula assessment in relation to the child, the receiving carer
b: in subsequently making a formula assessment in relation to the child, the receiving carer
4: Without limiting subsections (1) to (3), the Commissioner may, in taking action under any of those subsections, apply some or all of the provisions of this Act relating to the amount of child support payable in relation to a receiving carer under a formula assessment (for example, sections 36A to 36C Child Support (Assessment) Act 1989 s 119 (Aust) Section 107(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 107(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 107(3)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 107(3)﻿(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 107(4) inserted 25 February 2016 section 42 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Orders for provision of child support in form of lump sum
108: Application for order for provision of child support in form of lump sum
1: Where a receiving carer receiving carer receiving carer the Family Court receiving carer
2: An application—
a: may be made only if a formula assessment is in force in relation to the child, the receiving carer
b: may be made by the receiving carer
3: The Family Court
a: an application to the Commissioner under subpart 3
b: an application to the Commissioner under section 96B
c: proceedings started by the Commissioner under section 96V
d: an application to the court under section 104
e: an appeal under any of sections 103A to 103C
4: Subject to section 125 receiving carer Child Support (Assessment) Act 1989 ss 122, 123 (Aust) Section 108(1) amended 1 March 2017 section 261 District Court Act 2016 Section 108(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 108(2)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 108(2)﻿(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 108(3) substituted 26 September 2006 section 27 Child Support Amendment Act 2006 Section 108(3) amended 1 March 2017 section 261 District Court Act 2016 Section 108(4) amended 1 April 2015 section 34 Child Support Amendment Act 2013
109: Orders for provision of child support in form of lump sum
1: Where a receiving carer the Family Court section 108
a: just and equitable as regards the child, the receiving carer
b: otherwise proper,— to make an order that the liable parent pay a lump sum towards the support of the child, the court may make the order.
2: The Family Court may make either one, or both, of the following orders under this section:
a: an order directing the respondent to pay such lump sum towards the future support of the child as the court thinks fit:
b: an order directing the respondent to pay such lump sum towards the past support of the child as the court thinks fit.
3: In determining the application, the court must have regard to—
a: the formula assessment in force in relation to the child, the receiving carer
aa: any determination in force under Part 5A 6A 6B receiving carer
b: any order in force under section 106 receiving carer
c: the matters mentioned in section 105(4) and (5)
d: the relationship between any lump sum order and any liability to pay child support under a formula assessment, as determined in accordance with section 110
4: The court may have regard to other matters beyond those specified in subsection (3).
5: The Commissioner shall, as soon as practicable, take such action as is necessary to give effect to any order made under this section. Child Support (Assessment) Act 1989 s 124 (Aust) Section 109(1) amended 1 March 2017 section 261 District Court Act 2016 Section 109(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 109(1)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 109(3)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 109(3)﻿(aa) inserted 15 July 1994 section 6(1) Child Support Amendment Act 1994 Section 109(3)﻿(aa) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 109(3)﻿(aa) amended 26 September 2006 section 28 Child Support Amendment Act 2006 Section 109(3)﻿(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013
110: Relationship between lump sum orders and assessed child support
1: Where—
a: a liable parent is liable to provide child support to a receiving carer section 109
b: the liable parent is also liable to pay child support to that receiving carer the court shall provide that the liable parent's liability to provide child support under the lump sum order shall be credited against his or her liability to pay child support under the formula assessment for any period to which the lump sum order relates unless the court is satisfied that, in the special circumstances of the case, it would be—
c: just and equitable as regards the child, the liable parent, and the receiving carer
d: otherwise proper,— that the child support should not be so credited.
2: The court shall state in the lump sum order whether or not any such credit has been given.
3: If the court states in the order that the child support is to be credited against the liable parent's liability under any relevant formula assessment, the court must also state in the order either—
a: that the child support has an annual value of a specified amount and that the annual rate of the child support payable under any relevant formula assessment is to be reduced by that amount (but not in a child support year below the minimum annual rate for that year under section 72(1)﻿(a)
b: that the child support is to count for a specified percentage of the annual rate of child support payable under any relevant formula assessment.
4: The court may, under subsections (1) and (3), make different provision in relation to different child support years and in relation to different parts of a child support year.
5: In making a determination under subsection (1)﻿(d), the court must have regard to the matters mentioned in section 105(4) and (5)
6: The court may have regard to other matters beyond those specified in subsection (5).
7: Subject to section 98(2) Child Support (Assessment) Act 1989 s 125 (Aust) Section 110(1)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 110(1)﻿(b) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 110(1)﻿(c) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 110(3)﻿(a) amended 7 November 2001 section 5(2) Child Support Amendment Act 2001
111: Effect of lump sum orders on formula assessment of child support
1: If the Family Court section 109
2: In subsequently making a relevant formula assessment, the Commissioner shall—
a: calculate what would, apart from the application of the order, be the annual rate of child support payable by the liable parent to the receiving carer
b: reduce that annual rate by the amount or percentage specified in the statement included in the order under section 110(3)
c: make the assessment on the basis of that reduced annual rate. Child Support (Assessment) Act 1989 s 127 (Aust) Section 111(1) amended 1 March 2017 section 261 District Court Act 2016 Section 111(2)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Discharge, suspension, revival, and variation of orders
112: Discharge, suspension, revival, and variation of orders
1: A receiving carer the Family Court the Family Court section 103D section 106 section 109
2: If an order under section 103D section 106 section 109 the Family Court
a: discharge the order; or
b: suspend its operation wholly or in part and either until a further order or until a fixed time or the happening of a future event; or
c: if the operation of the order has been suspended under paragraph (b), revive its operation wholly or in part; or
d: subject to subsection (3), vary the order (including any statement included in the order under section 110
i: in a way that is inconsistent with the provisions of the section under which the order was made; or
ii: so as to reduce the liability of any person to pay child support in a child support year below the equivalent of an annual rate that is equal to the minimum annual rate for that year under section 72(1)﻿(a)
3: The court shall not discharge, suspend, revive, or vary an order under subsection (1) unless the court is satisfied, having regard in particular to any statement included in the order under section 110
a: just and equitable as regards the child, the receiving carer
b: otherwise proper,— to make the order.
4: The court shall not, by any order under this section, vary an order unless it is also satisfied—
a: that making the variation is justified because of a change in the circumstances of the child, the receiving carer
b: that making the variation is justified because of a change in the all groups index number of the Consumers
c: in a case where the order was made by consent, that the order is not proper or adequate; or
d: that material facts were withheld from the court that made the order or from a court that varied the order, or that material evidence previously given before such a court was false.
5: If the court proposes to vary the order otherwise than by varying any statement included in the order under section 110
6: In determining whether to make an order under this section, the court must have regard to the matters mentioned in section 105(4) and (5)
7: The court may have regard to other matters beyond those specified in subsection (6).
8: The court must not, in considering the variation of an order, have regard to a change in the all groups index number of the Consumers
9: In satisfying itself for the purposes of subsection (4)﻿(c), the court must have regard to any payments, and any transfer or settlement of property, previously made by the liable parent to the child, to the receiving carer
10: The discharge of an order does not affect the recovery of arrears due under the order, or under this Act, when the discharge takes effect. Child Support (Assessment) Act 1989 s 129 (Aust) Section 112(1) amended 1 March 2017 section 261 District Court Act 2016 Section 112(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 112(1) amended 26 September 2006 section 29(1) Child Support Amendment Act 2006 Section 112(2) amended 1 March 2017 section 261 District Court Act 2016 Section 112(2) amended 26 September 2006 section 29(2) Child Support Amendment Act 2006 Section 112(2)﻿(d)﻿(ii) substituted 7 November 2001 section 5(2) Child Support Amendment Act 2001 Section 112(3)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 112(4)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 112(4)﻿(b) amended 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 112(8) amended 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 112(9) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Orders to set aside voluntary agreements
113: Power to set aside agreements
1: The Family Court
2: Subject to section 125
3: Where a voluntary agreement is set aside under subsection (1), the Family Court the rights of the party concerned receiving carer
4: An order under subsection (3) may be made in the proceedings in which the order is set aside or in other proceedings brought on the application of a person who is or was a receiving carer
5: The Commissioner shall, as soon as practicable, take such action as is necessary to give effect to the order. Child Support (Assessment) Act 1989 ss 136, 137 (Aust) Section 113(1) amended 1 March 2017 section 261 District Court Act 2016 Section 113(3) amended 1 March 2017 section 261 District Court Act 2016 Section 113(3) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 113(3) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 113(4) amended 1 April 2015 section 34 Child Support Amendment Act 2013
114: Implementation of decision
The Commissioner shall, as soon as practicable, take such action as is necessary to give effect to any decision made under section 113 Child Support (Assessment) Act 1989 s 138 (Aust) Effect of pending appeals
115: Pending appeal or application not to affect assessment
1: Subject to section 117 section 102 section 103 103A 103B 103C section 104 section 108 section 112
a: any assessment made in relation to the person; or
b: the obligation to pay financial support; or
c: the right of the Commissioner to receive and recover any financial support.
2: Subsection (1) does not apply in relation to a person if—
a: the person has made an appeal under section 102
b: a ground of the appeal is that the person was not a parent of the child; and
c: there is not a final decision of a court determining that ground of the appeal. Child Support (Assessment) Act 1989 s 135 (Aust) Section 115(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 115(1) amended 26 September 2006 section 30 Child Support Amendment Act 2006 Section 115(2)﻿(a) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Suspension Heading amended 1 April 2021 section 38 Child Support Amendment Act 2021
116: Urgent maintenance orders
Section 116 repealed 1 April 2021 section 39 Child Support Amendment Act 2021
117: Suspension orders
1: Where a proceeding has been instituted in the Family Court Part 6
2: If the court considers that it is desirable to do so taking into account the interests of the persons who may be affected by the outcome of the proceeding, the court may make such order suspending or altering the liability of any person to make payments under this Act as the court considers appropriate pending the hearing and final determination of the proceeding.
3: The court may, by order, vary or revoke an order made under subsection (2).
4: An order under subsection (2)—
a: is subject to such terms and conditions as are specified in the order; and
b: operates for such period as is specified in the order or, if no period is specified, until the decision of the court determining the proceeding becomes final.
5: An application under this section may be made and dealt with ex parte Child Support (Assessment) Act 1989 s 140 (Aust) Section 117(1) amended 1 March 2017 section 261 District Court Act 2016 Provisions relating to court orders
118: General powers of court
1: In exercising its powers under this Act, a court may, in addition to making an order under any of the provisions of this Part, do all or any of the following:
a: order that payment of an amount ordered to be paid be wholly or partly secured as the court specifies:
b: order that any necessary deed or instrument be executed, and that such documents of title be produced and such other things be done, as are necessary to enable an order to be carried out effectively or to provide security for the due performance of an order:
c: order that payment be made to a specified person or public authority or into court:
d: make a permanent order, an order pending the disposal of proceedings, an order for a fixed period, an order until a child attains a specified age, or an order until a further order:
e: make an order expressed to be retrospective to such day as the court considers appropriate not being a day that precedes the later of—
i: 1 July 1992; or
ii: the day on which the application for formula assessment to which the order applies was made:
f: make an order imposing terms and conditions:
g: make an order at any time.
2: Neither the dismissal of an application or appeal under this Act by the Family Court or the District Court, nor the refusal of the Family Court or the District Court
3: Where an order has been made or refused on an application or appeal under this Act, the court may, on the application of the applicant, appellant, or respondent, grant a rehearing of the application or appeal on such conditions as it thinks fit.
4: Rules of court may make provision with respect to the making of orders under this Act (whether as to their form or otherwise) for the purpose of facilitating their enforcement and the collection of any financial support payable under them. Child Support (Assessment) Act 1989 s 141 (Aust) Section 118(2) amended 1 March 2017 section 261 District Court Act 2016
119: Cessation of orders under Act
1: An order made under this Act in relation to a qualifying child shall cease to be in force,—
aa: in the case of an order made under section 103D
a: in the case of an order made under section 106
b: in the case of any other order relating to a liable parent's liability to pay child support under a formula assessment, on the date on which the parent ceases to be liable to pay child support in respect of the child under section 25
c: in any other case, if—
i: the person on whose application the order was made—
A: dies; or
B: ceases to be a receiving carer
ii: the person against whom the order was made dies.
2: An order made under this Act in relation to domestic
a: the person who is the payee
b: the person who is the liable person
3: Nothing in this section affects the recovery of arrears due under an order which ceases to be in force. Child Support (Assessment) Act 1989 s 142 (Aust) Section 119(1)﻿(aa) inserted 26 September 2006 section 31 Child Support Amendment Act 2006 Section 119(1)﻿(c)﻿(i)﻿(B) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 119(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 119(2) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 119(2)﻿(a) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 119(2)﻿(b) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Miscellaneous provisions
120: Appeal from decisions of courts
1: A party to the proceeding may appeal to the High Court against an order or declaration of the Family Court
1AA: However, no appeal may be made to the High Court under subsection (1) in relation to a decision under—
a: section 226
b: section 226A
1A: The High Court Rules 2016 sections 126 to 130 section 124
2: On the ex parte section 126(1)
2A: Subsection (2) overrides subsection (1A).
3: The Commissioner may appeal to the High Court against an order or declaration of the Family Court section 102 103
3A: The High Court Rules 2016 sections 127 to 130 section 124
4: With the leave of the Court of Appeal, a party to an appeal under subsection (1) or subsection (3) may appeal to the Court of Appeal against all or part of any determination of the High Court made in the appeal.
5: On an appeal to the Court of Appeal under this section, the Court of Appeal shall have the same power to adjudicate on the proceeding as the High Court had.
6:
7:
8: Subject to section 117
a: an assessment made in relation to the person; or
b: the obligation to pay financial support; or
c: the right of the Commissioner to receive and recover any financial support. 1964 No 136 s 27T Section 120(1) substituted 24 November 2003 section 4 District Courts Amendment Act 2002 Section 120(1) amended 1 March 2017 section 261 District Court Act 2016 Section 120(1AA) inserted 31 March 2014 section 4 Child Support Amendment Act (No 3) 2013 Section 120(1A) replaced 1 March 2017 section 261 District Court Act 2016 Section 120(2) substituted 24 November 2003 section 4 District Courts Amendment Act 2002 Section 120(2) amended 1 March 2017 section 261 District Court Act 2016 Section 120(2A) inserted 24 November 2003 section 4 District Courts Amendment Act 2002 Section 120(3) substituted 24 November 2003 section 4 District Courts Amendment Act 2002 Section 120(3) amended 1 March 2017 section 261 District Court Act 2016 Section 120(3) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 120(3) amended 1 January 2004 section 47 Supreme Court Act 2003 Section 120(3A) replaced 1 March 2017 section 261 District Court Act 2016 Section 120(4) substituted 1 January 2004 section 47 Supreme Court Act 2003 Section 120(6) repealed 1 January 2004 section 47 Supreme Court Act 2003 Section 120(7) repealed 1 January 2004 section 47 Supreme Court Act 2003
121: Evidence on hearing of appeal against disallowance
Where a court is considering an appeal under this Act against the disallowance by the Commissioner (in whole or in part) of an objection made under section 90 1964 No 136 s 27R(4)
122: UCB beneficiary is compellable witness against liable parent
1: This section applies, in a proceeding under this Act, to a person ( person A
a: a carer of a qualifying child; and
b: in receipt of an unsupported child’s benefit at any time during a period to which the proceeding relates.
2: Person A is a compellable witness—
a: for the Commissioner against a person who, in relation to person A, is a liable parent; and
b: for a liable parent against the Commissioner.
3: This section applies despite any rule of law to the contrary. 1964 No 136 s 27R(6) Section 122 replaced 1 July 2023 section 12 Child Support (Pass On) Acts Amendment Act 2023
123: Conduct of proceedings
1: The business of courts and of Judges shall, so far as is consistent with the due despatch of business, be arranged in such a manner as may be necessary for the separating of the hearing of proceedings under this Act from other business.
2: Section 11A Family Court
a: in the Family Court:
b: in any other court, in which case—
i: references in that section to the Family Court or court must be read as references to that other court; and
ii: references in that section to the Family Court Judge or the Judge must be read as references to the Judge presiding at the hearing.
3:
4: 1964 No 136 s 27U 1980 No 94 s 159 1980 No 157 s 7 Section 123(2) substituted 18 May 2009 section 7 Child Support Amendment Act 2008 Section 123(2) amended 1 March 2017 section 261 District Court Act 2016 Section 123(2)﻿(a) replaced 1 March 2017 section 261 District Court Act 2016 Section 123(3) repealed 18 May 2009 section 7 Child Support Amendment Act 2008 Section 123(4) repealed 18 May 2009 section 7 Child Support Amendment Act 2008
124: Publication of reports of proceedings
Sections 11B to 11D Family Court
a: in the Family Court:
b: in any other court, in which case references in those sections to the Family Court or court must be read as references to that other court. Section 124 substituted 18 May 2009 section 8 Child Support Amendment Act 2008 Section 124 amended 1 March 2017 section 261 District Court Act 2016 Section 124(a) replaced 1 March 2017 section 261 District Court Act 2016
125: Intervention in proceedings
1: The Commissioner may intervene in, and contest and argue any question arising in, a proceeding under this Act to which he or she is not otherwise a party.
2: Any parent or carer
3: If a person intervenes in a proceeding under this Act, the person is to be taken to be a party to the proceedings with all the rights, duties, and liabilities of a party. Child Support (Assessment) Act 1989 s 145 (Aust) Section 125(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013
126: Copies of orders to be forwarded to Commissioner
Where a court makes an order under this Act, the Registrar or other responsible officer of the court shall, within 14 days after the day on which the order is made, send a certified or sealed copy of the order to the Commissioner.
127: Orders by consent
In any proceeding before it under this Act, the Family Court or the District Court 1980 No 94 s 170 Section 127 amended 1 March 2017 section 261 District Court Act 2016
8: Collection of financial support
Financial support is debt due to the Crown
128: Debt due to the Crown
Any amount of financial support payable under this Act (including any penalty or interest imposed thereon) is a debt due to the Crown. Method in which financial support to be collected
129: Right to choose voluntary automatic deductions or other payment method
1: Subject to sections 129A to 131
a: by way of automatic deduction under Part 10
b: if those conditions are not met, by any other payment method acceptable to the Commissioner.
2: The conditions are that—
a: the person is, or will be, the recipient of source deduction payments from the employer; and
b: the person chooses, in a way acceptable to the Commissioner, for deductions in respect of future payments of financial support to be made from source deduction payments paid by the employer; and
c: the Commissioner does not consider automatic deductions inappropriate in the person’s case. Section 129 replaced 25 February 2016 section 43 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 129(1) amended 26 October 2021 section 40 Child Support Amendment Act 2021
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. Section 129A inserted 26 October 2021 section 41 Child Support Amendment Act 2021
130: Defaulters to pay child support by automatic deduction
Where any person makes default in any payment of financial support under this Act,—
a: section 129
b: that payment, and those further payments, of financial support are to be paid—
i: by way of automatic deduction under Part 10
ii: if the Commissioner considers automatic deduction inappropriate in the person’s case, by another payment method acceptable to the Commissioner. Section 130(b) replaced 25 February 2016 section 44 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
131: Social security beneficiaries to pay financial support by automatic deduction
Where any person who is required to pay financial support under this Act is in receipt of any social security benefit
a: section 129
b: payments of financial support shall be payable by way of automatic deduction under Part 10 social security benefit to which the person is or may become entitled Section 131 amended 1 July 2023 section 13(1) Child Support (Pass On) Acts Amendment Act 2023 Section 131(b) amended 1 July 2023 section 13(2) Child Support (Pass On) Acts Amendment Act 2023 Due dates for payment of financial support
132: Due date for payment of financial support
1: Subject to subsection (2) and section 133
2: Subject to section 133
133: Alteration to first due date where notice of assessment issued
1: Where the Commissioner issues a notice of assessment of financial support payable by a liable person, the first amount of that financial support that is required to be paid by that liable person after that notice of assessment is issued is a debt that is due and payable on the later of—
a: the day on which that amount would, but for this section, be payable by the liable person; or
b: the day that is 30 days after the date of issue of that notice of assessment.
2: This section does not apply in respect of an amended assessment to which the provisions of section 87(6)
134: Penalties for late payment of financial support debts
Late payment penalties
1: A person liable to pay a financial support debt (whether that debt is incurred before, on, or after 1 April 2016 (2) or (3)
a: the time stated in that subsection (which is a time after the time at which all of the debt became due and payable) occurs on or after 1 April 2016
b: at the time stated in that subsection, some or all of the debt remains unpaid. 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. Late payment penalty: 27th
3: At the expiry of the 27th Incremental late payment penalty: first month after due date
4: Incremental late payment penalty: first 11 later months
5: Incremental late payment penalty: months after 1 year
6: 1976 No 65 s 398 s 41 Section 134 replaced 1 April 2016 section 39 Child Support Amendment Act 2013 Section 134(1) heading amended 1 April 2021 section 42(1) Child Support Amendment Act 2021 Section 134(1) amended 1 April 2021 section 42(2) Child Support Amendment Act 2021 Section 134(2) heading replaced 1 April 2021 section 42(3) Child Support Amendment Act 2021 Section 134(2) replaced 1 November 2021 section 8(2) Taxation (Budget 2021 and Remedial Measures) Act 2021 Section 134(3) heading amended 1 November 2021 section 8(4) Taxation (Budget 2021 and Remedial Measures) Act 2021 Section 134(3) heading amended 1 April 2021 section 42(4) Child Support Amendment Act 2021 Section 134(3) amended 1 November 2021 section 8(4) Taxation (Budget 2021 and Remedial Measures) Act 2021 Section 134(4) heading repealed 1 April 2021 section 42(6) Child Support Amendment Act 2021 Section 134(4) repealed 1 April 2021 section 42(6) Child Support Amendment Act 2021 Section 134(5) heading repealed 1 April 2021 section 42(6) Child Support Amendment Act 2021 Section 134(5) repealed 1 April 2021 section 42(6) Child Support Amendment Act 2021 Section 134(6) heading repealed 1 April 2021 section 42(6) Child Support Amendment Act 2021 Section 134(6) repealed 1 April 2021 section 42(6) Child Support Amendment Act 2021
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
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. Section 134AAA inserted 1 November 2021 section 43 Child Support Amendment Act 2021
134A: Status of penalties under section 134
A penalty payable under section 134
a: is a debt due to the Crown; and
b: must for all purposes (except the purposes of Part 9 1976 No 65 s 398; 1985 No 141 s 41 Section 134A inserted 1 April 2016 section 39 Child Support Amendment Act 2013
134B: Act's provisions on liable person's financial support debt also apply to payees' debts arising from overpayments
This Act's provisions on a liable person's financial support debt (including, without limitation, sections 134 135 135G sections 151(2) 151AA(5) and (6) Section 134B inserted 1 April 2016 section 39 Child Support Amendment Act 2013 Section 134B amended 1 April 2021 section 44 Child Support Amendment Act 2021 Interpretation provision relating to relief from penalties Heading inserted 26 September 2006 section 32(1) Child Support Amendment Act 2006
135: Interpretation for purposes of sections 135A to 135G
For the purposes of sections 135A to 135G penalty section 134 pre-2021 penalty section 134 Section 135 replaced 1 April 2021 section 45 Child Support Amendment Act 2021 Sufficient reason for declining to enter into or make payment agreement Heading inserted 25 February 2016 section 41 Child Support Amendment Act 2013
135AA: Non-compliance without reasonable cause with previous payment agreements
1: The Commissioner may decline to enter into a payment agreement with a liable person solely for the reason that the Commissioner is satisfied on the basis of information available to the Commissioner of both of the following matters:
a: that the liable person has not complied with 1 or more earlier payment agreements; and
b: that no reasonable cause existed for the liable person's non-compliance with all or any of those agreements.
2: This section does not prevent the Commissioner from—
a: declining to enter into the agreement for any other reason; or
b: ceasing, because of further information available to the Commissioner, to be satisfied of either or both of those matters.
3: For the purposes of section 96 Part 6 Section 135AA inserted 25 February 2016 section 41 Child Support Amendment Act 2013 Discretionary relief in respect of penalties and pre-2021 penalties Heading replaced 1 April 2021 section 46 Child Support Amendment Act 2021
135A: Application of sections 135AB to 135G
1: Sections 135AB to 135G
2: The Commissioner may grant relief to a liable person on any of the grounds specified in sections 135AB to 135G
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. Section 135A replaced 1 April 2021 section 46 Child Support Amendment Act 2021
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 Section 135AB inserted 1 April 2021 section 47 Child Support Amendment Act 2021
135B: Discretionary relief if reasonable cause
1: The Commissioner may grant relief to a liable person in the manner prescribed by section 135A
a: there was a reasonable cause for the delay in payment of the debt to which a penalty relates; and
b: the liable person remedied the default as soon as practicable.
2: For the purposes of this section, reasonable cause
a: is beyond the control of the liable person, including a serious illness, an accident, or a disaster; and
b: caused, in the opinion of the Commissioner, a reasonable delay in the payment of a financial support debt by the liable person. Section 135B substituted 26 September 2006 section 32(1) Child Support Amendment Act 2006
135C: Discretionary relief if failure of another person to make deduction
The Commissioner may grant relief to a liable person in the manner prescribed by section 135A
a: the circumstances that contributed to the delay in the payment of the debt to which a penalty relates were due to, or caused directly or indirectly by, the failure of any person to make a deduction under Part 10
b: the liable person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and
c: having regard to the nature of those circumstances, it would be fair and reasonable to grant relief. Section 135C inserted 26 September 2006 section 32(1) Child Support Amendment Act 2006
135D: Discretionary relief if honest oversight by liable person with no history of default
The Commissioner may grant relief to a liable person in the manner prescribed by section 135A
a: the delay in payment of the debt to which a penalty relates is due to an honest oversight by the liable person; and
b: the liable person has no history of default in previous payments of financial support; and
c: the liable person paid the debt as soon as he or she became aware of the oversight. Section 135D inserted 26 September 2006 section 32(1) Child Support Amendment Act 2006
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)
2: The Commissioner may grant relief to a liable person in the manner prescribed by section 135A Section 135DA inserted 1 April 2021 section 48 Child Support Amendment Act 2021
135E: Discretionary relief if error made by Department
The Commissioner may grant relief to a liable person in the manner prescribed by section 135A
a: the delay in payment of the debt to which a penalty relates was due to an error made by an officer of the Department; and
b: the liable person has acted in good faith and has altered his or her position in reliance on the error; and
c: having regard to the circumstances of the case, it would be fair and reasonable to grant relief. Section 135E inserted 26 September 2006 section 32(1) Child Support Amendment Act 2006
135F: Discretionary relief if debt
waived or The Commissioner may grant relief to a liable person in the manner prescribed by section 135A
a: the payee has—
i: waived under section 179A
ii: uplifted under section 180
b: it would be fair and reasonable to grant relief. Section 135F inserted 26 September 2006 section 32(1) Child Support Amendment Act 2006 Section 135F heading amended 1 April 2015 section 27(1) Child Support Amendment Act 2013 Section 135F(a) replaced 1 April 2015 section 27(2) Child Support Amendment Act 2013
135FA: Discretionary relief from incremental penalties unpaid before agreement entered into on or after
1 April 2016 Section 135FA repealed 1 April 2021 section 49 Child Support Amendment Act 2021
135G: Discretionary relief
if serious hardship
1: The Commissioner may grant relief to a liable person from the payment of penalties in the manner prescribed by section 135A
2: Before making a decision under subsection (1) sections 6 6A
3: In this section and section serious hardship
a: includes significant financial difficulties that arise because of—
i: the liable person's inability to meet minimum living expenses according to normal community standards; or
ii: the cost of medical treatment for an illness or injury of the liable person or the liable person's dependant; or
iii: a serious illness suffered by the liable person or the liable person's dependant; or
iv: the cost of education for the liable person's dependant:
b: does not include significant financial difficulties that arise because—
i: the liable person is obligated to pay tax or financial support; or
ii: the liable person may become bankrupt; or
iii: the liable person's, or the liable person's dependant's, social activities and entertainment may be limited; or
iv: the liable person is unable to afford goods or services that are expensive or of a high quality or standard according to normal community standards. Section 135G inserted 26 September 2006 section 32(1) Child Support Amendment Act 2006 Section 135G heading amended 1 April 2021 section 50(1) Child Support Amendment Act 2021 Section 135G(1) replaced 1 April 2021 section 50(2) Child Support Amendment Act 2021 Section 135G(2) amended 1 April 2021 section 50(3) Child Support Amendment Act 2021 Section 135G(2) amended 1 April 2016 section 45(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 135G(3) amended 1 April 2021 section 50(4) Child Support Amendment Act 2021 Section 135G(3) amended 25 February 2016 section 44(3) Child Support Amendment Act 2013
135GA: Discretionary relief for residual penalty-only debt
Section 135GA repealed 1 April 2021 section 51 Child Support Amendment Act 2021 Mandatory relief in respect of initial late payment penalty Heading repealed 1 April 2021 section 51 Child Support Amendment Act 2021
135GB: Relief from initial late payment penalty if full or substantial compliance with payment arrangement entered into or made on or after
1 April 2016 Section 135GB repealed 1 April 2021 section 51 Child Support Amendment Act 2021
135H: Relief from initial late payment penalty if full compliance with payment arrangement entered into or made before
1 April 2016 Section 135H repealed 1 April 2021 section 51 Child Support Amendment Act 2021
135I: Relief from initial late payment penalty if minimum amount
Section 135I repealed 1 April 2021 section 51 Child Support Amendment Act 2021 Mandatory relief in respect of incremental penalties Heading repealed 1 April 2021 section 51 Child Support Amendment Act 2021
135J: Relief from incremental penalties unpaid before agreement entered into
on or after 26 September 2006 Section 135J repealed 1 April 2021 section 51 Child Support Amendment Act 2021
135JA: Relief from incremental penalties unpaid before deduction plan made on or after 1 April 2016
Section 135JA repealed 1 April 2021 section 51 Child Support Amendment Act 2021
135K: Relief from incremental penalties in relation to arrangements entered into or made
before 26 September 2006 Section 135K repealed 1 April 2021 section 51 Child Support Amendment Act 2021
135L: Writing-off of incremental penalties if non-compliance with arrangement
Section 135L repealed 1 April 2021 section 51 Child Support Amendment Act 2021
135M: Relief from ongoing incremental penalties if payment agreement in force
Section 135M repealed 1 April 2021 section 51 Child Support Amendment Act 2021
135N: Relief from ongoing incremental penalties if deduction notice in force
Section 135N repealed 1 April 2021 section 51 Child Support Amendment Act 2021 Miscellaneous Heading inserted 26 September 2006 section 32(1) Child Support Amendment Act 2006
135O: Refunds paid out of Crown Bank Account without further appropriation
Any refund made under sections 135A to 135G Section 135O inserted 26 September 2006 section 32(1) Child Support Amendment Act 2006 Section 135O amended 1 April 2021 section 52 Child Support Amendment Act 2021
136: Amounts payable per month and per day
1: Where child support or domestic maintenance
2: The amount of child support or domestic maintenance Section 136 substituted 24 July 1999 section 26 Child Support Amendment Act 1999 Section 136(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 136(1) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 136(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 136(2) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Application of payments collected
137: Order in which payments to be applied by Commissioner
Where, in any month, an amount is paid to, or to be credited by, the Commissioner, or an amount is paid to and an amount is to be credited by the Commissioner, in relation to any person on account of financial support payable under this Act, the Commissioner shall, despite any direction given by or on behalf of the person, apply the amount of the payment or credit, or the sum of the amounts of the payment and credit, in payment successively as follows:
a:
b: any money payable by the person by way of a lump sum in accordance with an order made under section 109
c: any child support payable by the person in respect of any days in that month in the order in which those days occurred:
d: any child support debts for any days in any preceding months in the order in which those days occurred:
e: any domestic maintenance
f: any domestic maintenance
g: any penalty or interest imposed under this Act. Section 137(a) repealed 1 April 2021 section 53 Child Support Amendment Act 2021 Section 137(e) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 137(f) amended 26 April 2005 section 3 Child Support Amendment Act 2005
138: Apportionment of payment between payees
1: Subject to section 137
a: 2 or more financial support debts are owing by a person; and
b: the debts relate to liabilities to pay financial support in relation to 2 or more payees; and
c: an amount is paid to, or is to be credited by, the Commissioner, or an amount is paid to and an amount is to be credited by the Commissioner, in relation to all or any of the debts; and
d: the total amount of the debts exceeds the amount paid or to be credited or the sum of the amounts paid and to be credited, as the case may be,— the Commissioner shall, despite any direction given by or on behalf of the person, apportion the amount of the payment or credit, or the sum of the amounts of the payment and credit, between the liabilities in relation to each of the payees in proportion to the entitlements of each, and apply the amounts so apportioned in partial discharge of each of those debts.
2: For the purposes of this section, a debt that is owing in relation to 2 or more payees is regarded as 2 or more separate debts.
9: Payment of financial support
Establishment and operation of Child Support Trust Bank Account
139: Establishment of Child Support Trust Bank Account
1: An account by the name of the Child Support Trust Bank Account is established by this section.
2: Section 66(4)
3: The Child Support Trust Bank Account is a trust bank account for the purposes of section 67
140: Payments into, and out of, Child Support Trust Bank Account
1: All amounts received by the Commissioner pursuant to this Act shall be paid into a Crown Bank Account
2: There shall be paid into the Child Support Trust Bank Account out of a Crown Bank Account sections 141 to 145
3: The money standing to the credit of the Child Support Trust Bank Account shall be applied in making payments under sections 141 to 145 Section 140 substituted 15 July 1994 section 7 Child Support Amendment Act 1994 Section 140(1) amended 25 January 2005 section 65R(3) Public Finance Act 1989 Section 140(2) amended 25 January 2005 section 65R(3) Public Finance Act 1989 Payments by Commissioner
141: Payment to receiving carers who are not UCB beneficiaries
1: This section applies to money received by the Commissioner if—
a: the money is by way of child support in respect of a qualifying child; and
b: the receiving carer of that child is not a UCB beneficiary for that child.
2: The money must be paid to the receiving carer in accordance with this Part. Section 141 replaced 1 July 2023 section 14 Child Support (Pass On) Acts Amendment Act 2023
142: Payment of formula assessment child support to receiving carers who are UCB beneficiaries
When section applies
1: This section applies only if—
a: a person is the receiving carer of 1 or more children (the child support child or children
b: the person is also a UCB beneficiary in respect of 1 or more children (the UCB child or children
c: the child support child or children is or are either the same as, or different from, the UCB child or children; and
d: the Commissioner receives money by way of child support in respect of the UCB child or children; and
e: that money is paid by a liable parent or parents under 1 or more formula assessments; and
f: the Commissioner does not receive money in respect of the UCB child or children from any person under a voluntary agreement. Duty in respect of each child for whom an unsupported child’s benefit is payable
2: If this section applies, the Commissioner must, in respect of each child for whom an unsupported child’s benefit is payable,—
a: pay to the receiving carer the amount of child support paid by a liable parent that is payable to the receiving carer by that liable parent in respect of the child for periods when the receiving carer is not a recipient of an unsupported child’s benefit in respect of the child; and
b: aggregate all remaining payments of child support payable to the receiving carer in respect of each such child; and
c: deduct an amount equal to whichever is the lesser of the following amounts:
i: the net of tax amount of the unsupported child’s benefit; or
ii: the aggregate of all payments of child support received by the Commissioner that are payable to the receiving carer in respect of that child (except for any amount the Commissioner is required to pay under paragraph (a)
d: pay any remaining child support in respect of that child to the receiving carer. Interaction with section 137 (order in which payments to be applied by Commissioner)
3: This section does not limit the application of section 137 Section 142 replaced 1 July 2023 section 14 Child Support (Pass On) Acts Amendment Act 2023
143: Payment of voluntary agreement child support to receiving carers who are UCB beneficiaries
When section applies
1: This section applies only if—
a: a person is the receiving carer of 1 or more children (the child support child or children
b: the person is also a UCB beneficiary in respect of 1 or more children (the UCB child or children
c: the child support child or children is or are either the same as, or different from, the UCB child or children; and
d: the Commissioner receives money by way of child support in respect of the UCB child or children; and
e: any of that money is paid by a liable parent or parents under 1 or more voluntary agreements. Duty in respect of each child for whom money is paid under a voluntary agreement
2: If this section applies, the Commissioner must, in respect of each child for whom money is paid under a voluntary agreement, pay to the receiving carer—
a: the amount of child support paid by a liable parent that is payable to the receiving carer by that liable parent in respect of the child for periods when the receiving carer is not a recipient of an unsupported child’s benefit in respect of the child; and
b: the amount by which the money paid under the voluntary agreement in respect of the child (except for any amount that the Commissioner is required to pay under paragraph (a) Duty in respect of each child for whom an unsupported child’s benefit is payable
3: If this section applies, the Commissioner must also, in respect of each child for whom an unsupported child’s benefit is payable,—
a: pay to the receiving carer the amount of child support paid by a liable parent that is payable to the receiving carer by that liable parent in respect of the child for periods when the receiving carer is not a recipient of an unsupported child’s benefit in respect of the child (except for any amount the Commissioner is required to pay under subsection (2)
b: aggregate all remaining payments of child support payable to the receiving carer in respect of each such child; and
c: deduct an amount equal to whichever is the lesser of the following amounts:
i: the net of tax amount of the unsupported child’s benefit; or
ii: the aggregate of all payments of child support received by the Commissioner that are payable to the receiving carer in respect of that child (except for any amount the Commissioner is required to pay under subsection (2) paragraph (a)
d: pay any remaining child support in respect of that child to the receiving carer. Interaction with section 137 (order in which payments to be applied by Commissioner)
4: This section does not limit the application of section 137 to the liable parent. Section 143 replaced 1 July 2023 section 14 Child Support (Pass On) Acts Amendment Act 2023
144: Payment of lump sum and other child support
1: All money received by the Commissioner—
a: pursuant to an order of the court made under section 109
b: pursuant to an order to which Part 4 shall be paid to the receiving carer
2: Any such money shall not be taken into account under section 142 section 143 Section 144(1) amended 1 April 2015 section 34 Child Support Amendment Act 2013
145: Payment to
spouses or other partners All money received by the Commissioner by way of domestic maintenance Section 145 heading amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 145 amended 26 April 2005 section 3 Child Support Amendment Act 2005
146: Time at which payments are to be made
1: Any money by way of financial support—
a: that is received by the Commissioner on or before the 20th day of any month; and
b: that is required to be paid out by the Commissioner under any provision of this Part— shall, subject to this section, be paid out on or before the seventh day of the following month.
2: Any money that is paid to the Commissioner in advance of the day on which it is due shall be treated for the purposes of subsection (1) as if it is received by the Commissioner on the day on which it is due.
3: Where the amount that a payee is, but for this subsection, entitled to be paid under any provision of this Part is at any time less than $5, the Commissioner is not required to pay that amount at that time.
147: Unremitted deductions made by employers
or PAYE intermediaries Where—
a: the Commissioner is satisfied that a deduction has been made in any month by any person from money payable to a liable person under any provision of Part 10
b: the amount of the deduction is not paid to the Commissioner by the person on or before the 20th day of the following month,— the amount of that deduction shall, for the purposes of this Part, be deemed to have been received by the Commissioner on or before the 20th day of the following month Section 147 heading amended 26 March 2003 section 4(1) Child Support Amendment Act 2003 Section 147 amended 15 July 1994 section 10 Child Support Amendment Act 1994
148: Method
by Any payment to be made to a payee under this section by the Commissioner shall, unless the Commissioner is satisfied that payment cannot be made in this manner, be paid by direct credit to a bank account nominated Section 148 heading amended 1 April 2016 section 51 Child Support Amendment Act 2013 Section 148 amended 24 July 1999 section 27 Child Support Amendment Act 1999
149: Unexplained remittances
1: This section applies where—
a: on or before the 20th day of any month, the Commissioner receives an amount (referred to in this section as the received amount Part 10
b: the person has contravened section 163(1)﻿(b)
c: the Commissioner is unable to ascertain to the Commissioner's satisfaction, in sufficient time prior to the cut-off day for the making of payments on or before the seventh day of the following month, the portion of the received amount attributable to each of the liable persons from whom an amount was deducted by the person.
2: The Commissioner may, for the purposes of this Part, hold the received amount Section 149(2) amended 15 July 1994 section 11 Child Support Amendment Act 1994
150: Time at which unexplained remittances deemed to be received
Any amount which is held by the Commissioner under section 149(2)
151: Overpayments to payees
before 1 April 2016
1: Where a payee is before 1 April 2016
a: the payee was not entitled to be paid the amount; or
b: the amount is, because of a subsequent variation in the liability of the liable person, repayable by the Commissioner to the liable person; or
c: the amount is, because of a subsequent variation in the entitlement of the payee, in excess of the amount properly payable to the payee under this Act,— the amount is repayable by the payee to the Commissioner and is a debt due by the payee to the Crown.
2: The Commissioner shall, as soon as practicable, assess the amount that is so repayable, and the provisions of this Act shall apply to the amount assessed and to the payee as if that amount was financial support and the payee was a liable person.
3: Where, in any case to which subsection (1) applies, the payee is entitled to receive further payments under any provision of this Part, the amount of the debt due to the Crown by the payee may be recovered by reducing such of those payments by such amount as is determined in writing by the Commissioner. Section 151 heading amended 1 April 2016 section 52(1) Child Support Amendment Act 2013 Section 151(1) amended 1 April 2016 section 52(2) Child Support Amendment Act 2013
151AA: Overpayments to payees on or after
1 April 2016
1: This subsection applies to an amount that on or after 1 April 2016
a: the payee was not entitled to be paid the amount; or
b: the amount is, because of a subsequent variation in the liability of the liable person, repayable by the Commissioner to the liable person; or
c: the amount is, because of a subsequent variation in the entitlement of the payee, in excess of the amount properly payable to the payee under this Act.
2: An amount to which subsection (1) applies is, if that amount is assessed by the Commissioner in the exercise of the Commissioner's discretion under subsection (3),—
a: repayable by the payee to the Commissioner; and
b: a debt due by the payee to the Crown.
3: The Commissioner may assess an amount to which subsection (1) applies.
4: The Commissioner must notify the payee in writing of the assessment under subsection (3).
5: This Act (subject to subsection (6)) applies to the amount assessed, and to the payee, as if—
a: that amount was financial support; and
b: the payee was a liable person.
6: Sections 134 134A 135 to 135G
7: The Commissioner must notify the payee in writing of a determination under subsection (6), and the determination may be combined with an assessment under subsection (3).
8: If the payee is entitled to receive further payments under any provision of this Part, the amount of the debt due to the Crown by the payee may be recovered by reducing such of those payments by such amount as is determined in writing by the Commissioner. Section 151AA inserted 1 April 2016 section 53 Child Support Amendment Act 2013 Section 151AA(6) amended 1 April 2021 section 54 Child Support Amendment Act 2021
151A: Relief where child support overpaid before estimation
Section 151A repealed 1 April 2016 section 54 Child Support Amendment Act 2013
152: Relief in cases of serious hardship
In any case where—
a: a person is required under section 151 or 151AA or 151AA(8)
b: it is shown to the satisfaction of the Commissioner—
i: that the person has suffered such loss or is in such circumstances that the repayment of the amount or part thereof that is unable to be so recovered has entailed or would entail serious hardship; or
ii: that, owing to the death of the person, the dependents of that person are in such circumstances that the repayment of the full amount has entailed or would entail serious hardship,— the Commissioner may write off the debt, wholly or in part, and may make such alterations in the assessment as are necessary for that purpose; and may, if the amount unable to be recovered in the manner prescribed in section 151(3) or 151AA(8) 1976 No 65 s 414 Section 152(a) amended 1 April 2016 section 55(1)﻿(a) Child Support Amendment Act 2013 Section 152(a) amended 1 April 2016 section 55(1)﻿(b) Child Support Amendment Act 2013 Section 152(b) amended 1 April 2016 section 55(2) Child Support Amendment Act 2013
152A: Relief in case of exemption granted to liable person
1: The Commissioner must write off the whole of a debt, and may make alterations in the assessment that are necessary for that purpose, if the debt—
a: is an amount that is repayable by the payee to the Commissioner under section 151 or 151AA
b: arises solely as a result of the liable person being granted an exemption under subpart 2 or 4
2: The Commissioner must, if the debt has been paid in whole or in part, refund to the payee the part of the debt that has been paid.
3: Any refund made under this section must be paid out of a Crown Bank Account without further appropriation than this section. Section 152A inserted 26 September 2006 section 35 Child Support Amendment Act 2006 Section 152A(1)﻿(a) amended 1 April 2016 section 56 Child Support Amendment Act 2013 Section 152A(1)﻿(b) amended 27 June 2019 section 112 Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019
152B: Offsetting child support payments
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 or a voluntary agreement
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: However, the Commissioner cannot exercise this power in respect of any amount the other parent UCB beneficiary
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. Section 152B inserted 1 April 2015 section 28 Child Support Amendment Act 2013 Section 152B(1) replaced 26 October 2021 section 55(1) Child Support Amendment Act 2021 Section 152B(1) amended 30 March 2022 section 241 Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 152B(1A) inserted 26 October 2021 section 55(1) Child Support Amendment Act 2021 Section 152B(2) amended 1 July 2023 section 15 Child Support (Pass On) Acts Amendment Act 2023 Section 152B(2) amended 26 October 2021 section 55(2) Child Support Amendment Act 2021 Section 152B(2) amended 25 February 2016 section 49 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 152B(3) inserted 26 October 2021 section 55(3) Child Support Amendment Act 2021 Section 152B(4) inserted 26 October 2021 section 55(3) Child Support Amendment Act 2021
10: Automatic deductions
153: Interpretation
In this Part, unless the context otherwise requires,— deduction deduct deduction notice section 154 money payable section 155 payer section 159 Automatic deductions
154: Deduction notice
1: The Commissioner may, for the purpose of collecting financial support by way of automatic deduction in accordance with any of sections 129 to 131
a: specifying the name of the liable person and other particulars of the liable person sufficient to enable the liable person to be identified by that person; and
b: instructing that person to make, in accordance with section 159
c: instructing that person to pay to the Commissioner, in accordance with section 163
2: Every notice under this section shall be given in writing or in any other form to which the person to whom it is directed agrees. Section 154(1) amended 25 February 2016 section 50 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
155: Money from which deductions to be made
1: Money is payable by a person to a liable person for the purposes of this Part if—
a: it is payable by the person (whether on the person's own account or as agent or as trustee or otherwise) to the liable person; and
b: it is payable on any day in the period commencing on the day on which a deduction notice is given to the person under section 154 section 158(2)
2: Without limiting subsection (1), where the person is a bank, that subsection applies to any money (including interest thereon) that, on any day in the period referred to in paragraph (b) of that subsection, is on deposit or is deposited with the person to the credit of the liable person, whether or not—
a: the deposit or the depositing is on current account:
b: the money is to be at interest for a fixed term or without limitation of time:
c: the liable person has made any application to withdraw or uplift the money.
3: For the purposes of this Act, money—
a: that is held in a joint bank account in the name of a liable person and 1 or more other persons; and
b: that can be withdrawn from the account by or on behalf of the liable person without a signature being required at the time of that withdrawal from, or on behalf of, the other person or persons,— is deemed to be money that is on deposit or is deposited to the credit of the liable person.
4: For the purposes of this Act, unless the context otherwise requires, bank
a: any registered bank within the meaning of that term in section 2 Banking (Prudential Supervision) Act 1989
b: any trustee bank or trustee bank's successor company (within the meaning of those terms in section 4
c: any private savings bank carried on under the Private Savings Banks Act 1983:
d: any building society registered under the Building Societies Act 1965
e: any person (not being a person of any of the kinds referred to in paragraphs (a) to (d)) that is a person carrying on in New Zealand the business of banking Section 155(4)﻿(a) amended 1 July 2022 section 300(1) Reserve Bank of New Zealand Act 2021 Section 155(4)﻿(b) amended 21 May 1999 section 5 Trustee Banks Restructuring Act Repeal Act 1999 Section 155(4)﻿(e) amended 30 June 1995 section 2(2) Banking Act Repeal Act 1995
156: Copy of deduction notice to be given to liable
person
1: Where the Commissioner gives a deduction notice under section 154
2: For the purposes of the Tax Administration Act 1994 person
3: Despite subsection (1), for a notice relating to an amount of wages or salary of the liable person, the Commissioner may dispense with the requirement to send a copy of the notice to the liable person if, after making reasonable inquiries, the Commissioner has, or can find, no valid address for the liable person. Section 156 heading amended 26 September 2006 section 36(1) Child Support Amendment Act 2006 Section 156(2) amended 26 September 2006 section 36(2) Child Support Amendment Act 2006 Section 156(2) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 156(3) inserted 2 June 2016 section 222 Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016
157: Priority of deductions under this Act
The requirement that the person is to make periodic deductions from any money payable to the liable person by that person in compliance with a deduction notice, and to pay amounts so deducted to the Commissioner in accordance with section 163
a: prevail over and have priority to—
i: any assignment or charge created by the liable person before the giving of the deduction notice (other than an assignment or charge that is created as security for money that has already been loaned by the person at the time that the deduction notice is given); and
ii: any assignment or charge created by the liable person after the giving of the deduction notice,— and that requirement shall have the same effect as if no such assignment or charge had been made or created by the liable person; and
b: prevail over and have priority to any charge created by any attachment order or deduction notice issued under any other Act; and
c: apply notwithstanding anything in section 97 of the Shipping and Seamen Act 1952
158: Life of deduction notices
1: Every deduction notice shall remain in force until revoked.
2: The Commissioner may revoke any deduction notice by giving to the person to whom the notice was given—
a: a notice of revocation; or
b: a new deduction notice in respect of the liable person.
3: A person who has chosen under section 129
4: In that case, the Commissioner must revoke any relevant deduction notice under subsection (2)﻿(a) unless section 130 131 Section 158(3) inserted 25 February 2016 section 51 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 158(4) inserted 25 February 2016 section 51 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
159: Duty of payer to make deductions from money payable
1: Where the Commissioner has issued a deduction notice to any person, the person shall deduct from any money payable to the liable person such sum as is equal to the lesser of—
a: the amount that the deduction notice requires to be so deducted at that time; or
b: the amount of the money payable at that time.
2: Every such deduction shall be made in accordance with the deduction notice.
3: This section is subject to section 165
160: Periodic deductions from money other than source deduction payments
Where—
a: a person is required by a deduction notice to make periodic deductions of a specified daily, weekly, fortnightly, or monthly deduction amount from any money payable; and
b: that money payable is not a source deduction payment,— the amount of the deduction shall be the amount of the specified daily, weekly, fortnightly, or monthly deduction amount.
161: No opting out
Where a person is required by a deduction notice to make periodic deductions from any money payable, any agreement with a person other than the Commissioner not to make the deduction in accordance with that notice shall be void.
162: Authority to make deductions
Any person making a deduction or payment pursuant to a deduction notice shall be deemed to have been acting under the authority of the liable person to whom the notice relates and of all other persons concerned and is hereby indemnified in respect of the deduction or payment.
163: Payment of deductions to Commissioner
1: A payer who has made a deduction under this Part from money payable to a liable person must—
a: pay to the Commissioner the sum deducted to the credit of the liable person by the date required by section RD 4
b: provide the Commissioner with the employment income information referred to in section RD 22 sections 23E to 23H 23J
2: The Commissioner may, by notice in writing to the payer, vary, in such instances and to such extent as the Commissioner thinks fit, the requirements of this section. Section 163(1) replaced 1 April 2019 section 406 Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 Section 163(1)﻿(b) amended 1 April 2019 section 325 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019
164: Discharge of liable person's liability to Commissioner and payer's liability to liable person
Where a payer deducts an amount under this Part from any money payable to a liable person,—
a: the liable person is, to the extent of the amount deducted, discharged from the liable person's liability to make payments to the Commissioner under the liability; and
b: the payer is discharged from liability to pay the amount to any person other than the Commissioner.
165: Protected net earnings rate
1: Notwithstanding anything in this Part, the employer of a liable person , or a PAYE intermediary for the employer, pay period (within the meaning of section YA 1 the amount of any tax withheld or deducted under the PAYE rules of the Income Tax Act 2007
2: This section is subject to any instruction received by an employer or a PAYE intermediary section 166
3: In this section, PAYE intermediary section YA 1 1964 No 136 s 27ZB Section 165(1) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 165(1) amended 26 March 2003 section 5(1) Child Support Amendment Act 2003 Section 165(1) amended 24 July 1999 section 29(a) Child Support Amendment Act 1999 Section 165(2) added 24 July 1999 section 29(b) Child Support Amendment Act 1999 Section 165(2) amended 26 March 2003 section 5(2) Child Support Amendment Act 2003 Section 165(3) added 26 March 2003 section 5(3) Child Support Amendment Act 2003 Section 165(3) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007
166: Position where liable person has 2 or more employers
1: Where a liable person is in receipt of source deduction payments from 2 or more employers, the Commissioner may—
a: treat any one of the employers as the only employer for the purposes of this Part; or
b: apply this Part in relation to any 2 or more of the employers with such modifications as the Commissioner considers appropriate, being modifications made for the purpose of ensuring that the amounts collected under this Part in relation to the liability are, in the aggregate, the same as those that would be collected in relation to the liability if the liable person had only 1 employer.
2: Without limiting the generality of subsection (1)﻿(b), where a liable person has more than 1 employer, the Commissioner may, under that subsection and on the request of the liable person, disregard, and instruct an employer of the liable person , or a PAYE intermediary for the employer, section 165(1) and all PAYE intermediaries the amount of any tax withheld under the PAYE rules of the Income Tax Act 2007
3: In this section, PAYE intermediary section YA 1 Section 166(2) added 24 July 1999 section 30 Child Support Amendment Act 1999 Section 166(2) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 166(2) amended 26 March 2003 section 6(1)﻿(a) Child Support Amendment Act 2003 Section 166(2) amended 26 March 2003 section 6(1)﻿(b) Child Support Amendment Act 2003 Section 166(3) added 26 March 2003 section 6(2) Child Support Amendment Act 2003 Section 166(3) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007
167: Deductions to be held on trust
1: For the purposes of this section, financial support deduction section 159
2: The amount of every financial support deduction made by any payer under this Part shall be held in trust for the Crown, and any amount so held in trust shall not be property of the payer liable to execution.
168: Payer failing to make financial support deductions
1: Where a payer fails to make a deduction in accordance with the payer's obligations under this Part, the amount in respect of which default has been made shall constitute a debt payable by the payer to the Commissioner, and shall be deemed to have become due and payable to the Commissioner on the 20th day of the month following the month in which that deduction was required to be made in accordance with those obligations.
2: Nothing in this section shall apply to a failure by a bank to make a deduction from a bank account.
3: The right of the Commissioner to recover from the payer the amount in respect of which default has been made shall be in addition to any right of the Commissioner to recover that amount from the liable person under this Act; and nothing in this Part shall be construed as preventing the Commissioner from taking such steps as the Commissioner thinks fit to recover that amount from the payer and from the liable person concurrently, or from recovering that amount wholly from the payer or wholly from the liable person or partly from the payer and partly from the liable person.
4: Where any amount required to be deducted in accordance with this Part from any money payable to a liable person is instead paid to the Commissioner by the payer of the amount payable, the amount so paid to the Commissioner may be recovered by the payer from the liable person. 1976 No 65 s 366
169: Unpaid financial support to constitute charge on payer's property
1: Where a payer fails wholly or in part to make any deduction in accordance with that payer's obligations under this Part, or is liable to pay any sum to the Commissioner under this Part or the Tax Administration Act 1994 (including any interest or penalty)
2: Nothing in this section shall apply to a failure by a bank to make a deduction from a bank account.
3: Every charge created by this section shall be subject to any mortgage, charge, or encumbrance that exists at the time of the creation of the charge and that either—
a: has been registered under any registration Act to which the property is subject; or
b: that is valid and effectual under the Personal Property Securities Act 1999 but, subject to this section, shall have priority over all other mortgages, charges, or encumbrances. Notwithstanding anything in any other Act, if any property subject to the charge created by this section is also subject to a charge created by that other Act, the charges shall rank equally with each other unless by virtue of that Act the charge created thereby would be deferred to the charge created by this section.
4: Despite section 23(b)
4B: The Commissioner is not required to pay a fee for the registration of a charge under a registration Act in reliance on this section.
5: For the purpose of this section, registration Act
a: subpart 5
b: the Personal Property Securities Act 1999
6: Particulars recorded under subsection (4) are to operate and take priority according to the provisions of the applicable registration Act.
6B: If the registration under this section of a charge over property occurs after the registration of a mortgage over the same property and before an advance of money secured by the mortgage, the charge has priority over the mortgage in respect of that money.
7: On the satisfaction of a charge that is registered under a registration Act in reliance on this section, the Commissioner must release the charge in the manner required by the registration Act, with such modifications as may be necessary.
7B: The Commissioner is not required to pay a fee for the release of a charge that is registered under a registration Act in reliance on this section.
8: Any charge created by this section which is registered against any property shall operate to secure any amount secured by any prior unregistered charge and unpaid at the time of registration of the charge, and also to secure any amount secured by any charge coming into existence after the registration of the charge, so that the registered charge shall operate to secure the total of all amounts for the time being owing by the payer under all charges created by this section.
9: If any amount constitutes by virtue of this section a charge on any property, the Family Court or the District Court
10: Where any property has been sold under any such order, the Family Court or, as the case may be, the District Court may, on the application of the purchaser or the Commissioner, make an order vesting the property in the purchaser.
11: Every such vesting order shall have the same effect as if all persons entitled to the property had been free from all disability and had duly executed all proper conveyances, transfers, and assignments of the property for such estate or interest as is specified in the order Land Transfer Act 2017
12: This section shall apply subject to section 167 1976 No 65 s 367 Section 169(1) amended 26 July 1996 Child Support Amendment Act 1996 Section 169(1) amended 26 July 1996 Child Support Amendment Act 1996 Section 169(3)﻿(b) amended 1 May 2002 section 191(1) Personal Property Securities Act 1999 Section 169(4) substituted 25 November 2003 section 3 Child Support Amendment Act (No 2) 2003 Section 169(4B) inserted 25 November 2003 section 3 Child Support Amendment Act (No 2) 2003 Section 169(5) substituted 25 November 2003 section 3 Child Support Amendment Act (No 2) 2003 Section 169(5)﻿(a) amended 12 November 2018 section 250 Land Transfer Act 2017 Section 169(6) substituted 25 November 2003 section 3 Child Support Amendment Act (No 2) 2003 Section 169(6B) inserted 25 November 2003 section 3 Child Support Amendment Act (No 2) 2003 Section 169(7) substituted 25 November 2003 section 3 Child Support Amendment Act (No 2) 2003 Section 169(7B) inserted 25 November 2003 section 3 Child Support Amendment Act (No 2) 2003 Section 169(9) amended 1 March 2017 section 261 District Court Act 2016 Section 169(11) amended 12 November 2018 section 250 Land Transfer Act 2017 Section 169(11) amended 20 May 1999 section 7 Stamp Duty Abolition Act 1999
170: Payers not to disclose information
Any person who is, or has been,—
a: a payer; or
b: a person employed by, or performing services for, a payer,— shall not, except for the purposes of this Part or otherwise in connection with the performance of the payer's duties under this Part or in connection with carrying on the payer's affairs, directly or indirectly divulge or communicate to a second person any information in relation to the affairs of a third person, being information disclosed or obtained under or for the purposes of this Part and acquired by the person because of, or in the course of, the performance of the payer's duties under this Part. Offences and penalties
171: Offence to prejudice employees because of financial support liability
1: Any employer commits an offence against this Act who—
a: refuses to employ, or to pay salary or wages to, another person; or
b: dismisses, or threatens to dismiss, another person from his or her employment; or
c: terminates, or threatens to terminate, the payment of salary or wages to another person; or
d: prejudices, or threatens to prejudice, another person in his or her employment or otherwise in the receipt of salary or wages; or
e: intimidates or coerces, imposes any pecuniary or other penalty on, or takes any other disciplinary action in relation to, another person,— because the other person—
f: is a liable person; or
g: is an employee in relation to whom a deduction notice has been given to the employer.
2: In a prosecution for an offence against subsection (1), it is not necessary for the prosecutor to prove the reason for the defendant's action, but it is a defence to the prosecution if the defendant proves, on the balance of probabilities, that the action was not motivated (either in whole or in part) by a reason specified in that subsection.
3: Where an employer is convicted of an offence against subsection (1) constituted by an act done in relation to a person, the court may—
a: order the payment of compensation to the person for loss or damage suffered as a result of the act; and
b: order the taking of action to remedy or reduce the loss or damage suffered by the person as a result of the act.
172: Other offences in relation to this Part
Without limiting the application of section 208 section 170 Section 172 substituted 26 July 1996 Child Support Amendment Act 1996
173: Penalty for late deductions
Section 173 repealed 26 July 1996 Child Support Amendment Act 1996
174: Write-off of late deduction penalty
Section 174 repealed 26 July 1996 Child Support Amendment Act 1996 Miscellaneous provisions
175: Application of other provisions to amounts payable under this Part
Subject to this Part, the provisions of this Act and the Tax Administration Act 1994 1976 No 65 s 373 Section 175 amended 26 July 1996 Child Support Amendment Act 1996
176: Application of amounts paid or credited where 2 or more debts due
Where—
a: 2 or more debts are due to the Commissioner by a payer under this Part; and
b: an amount is paid to the Commissioner in relation to all or any of the debts; and
c: the total amount of the debts exceeds the amount so paid or, as the case may be, the sum of the amounts so paid,— the Commissioner may, despite any direction given by or on behalf of the payer,—
d: apply the amount, or the sum of the amounts, paid by the payer in partial discharge of the total amount of the debts; and
e: recover the amount by which the total amount of the debts exceeds the amount so paid or the sum of the amounts paid,— without allocating the amount, or the sum of the amounts, towards the discharge of any particular debt or debts.
177: Records to be kept by payer
1: A payer shall—
a: keep records that record and explain—
i: all amounts deducted, or required to be deducted, from any money payable to a liable person under section 159
ii: other acts engaged in by the payer, or required to be engaged in by the payer, under this Part; and
b: retain those records for a period of not less than 7 years.
2: The records shall be kept—
a: in writing in the English language or so as to enable the records to be readily accessible and convertible into writing in the English language; and
b: so as to enable the matters and acts referred to in subsection (1)﻿(a) to be readily ascertained.
3: Nothing in this section shall require a person to retain records where the Commissioner has notified the person that retention of the records is not required.
11: Enforcement provisions
178: Mode of recovery of unpaid financial support
All unpaid financial support and any unpaid penalty or other charge imposed thereon under this Act shall be recoverable by the Commissioner on behalf of the Crown by suit in the Commissioner's official name and that money may, without prejudice to any mode of recovery, then be enforceable in the same manner as a judgment given by the District Court in civil proceedings. 1980 No 94 s 101
179: Payee has no right to take action to recover financial support payments
Subject to section 180
179A: Waiver of right to payment
1: A payee who is a non-parent receiving carer of a qualifying child (other than a payee who is in receipt of an unsupported child's benefit for that child
2: The notice takes effect as a waiver on the date specified in the notice; but if no date is specified, it takes effect on the date on which the notice is received by the Commissioner.
3: On and from the date on which a waiver takes effect, no unpaid child support payments constitute a debt payable by the liable parent to the Crown, whether the payments were due before, on, or after the date on which the waiver takes effect.
4: A waiver under this section is revocable at any time, by notice to the Commissioner, and the revocation takes effect on the later of the following:
a: the date specified in the notice:
b: the date on which the notice is received by the Commissioner.
5: A waiver under this section is deemed to be revoked if, and on the date that, the payee begins to receive an unsupported child's benefit for the child to whom the waiver relates
6: If a waiver is revoked, the liable parent must pay the child support due in relation to the child from the date the revocation takes effect, and must pay it within 30 days after the date on which the notice of revocation is given to the liable parent. Section 179A inserted 1 April 2015 section 29 Child Support Amendment Act 2013 Section 179A(1) amended 1 July 2023 section 16(1) Child Support (Pass On) Acts Amendment Act 2023 Section 179A(1) amended 1 April 2015 section 215(1) Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 Section 179A(5) amended 1 July 2023 section 16(2) Child Support (Pass On) Acts Amendment Act 2023 Section 179A(5) amended 1 April 2015 section 215(2) Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014
180: Payee may uplift financial support debt
1: A person who is the payee in respect of an amount of child support or domestic maintenance
a: the Commissioner cease to pursue payment of the whole or any part of an amount payable by the liable person that is unpaid and in arrear; or
b: the Commissioner not pursue payment of an amount that is to become payable in the future by a liable person.
2: This section does not entitle an election to be made in relation to an amount of child support payable to a payee, other than pursuant to a lump sum order made under section 109
a: under subsection (1)﻿(a), if the amount of child support was payable in respect of a period during which the payee was a UCB beneficiary
b: under subsection (1)﻿(b), if the payee is a UCB beneficiary
c: under subsection (1)﻿(b), if the payee is not a UCB beneficiary
i: the Commissioner has accepted an election under section 27
ii: the payee elects that the liability of the liable parent to pay child support is to end under section 64 70
3: Where the Commissioner receives an election under subsection (1) that complies with the requirements of this section, the amount of money that is or becomes unpaid and in arrear, to the extent that the payee has elected that the Commissioner not pursue payment,—
a: ceases to be a debt payable by the liable person to the Crown under this Act; and
b: becomes a debt payable by the liable person to the payee; and
c: without prejudice to any mode of recovery and despite section 179 the District Court
4: An election made under this section is irrevocable from the time that the amount of child support or domestic maintenance Section 180 substituted 24 July 1999 section 31 Child Support Amendment Act 1999 Section 180(1) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 180(2) replaced 1 April 2016 section 59 Child Support Amendment Act 2013 Section 180(2)﻿(a) amended 1 July 2023 section 17(1) Child Support (Pass On) Acts Amendment Act 2023 Section 180(2)﻿(b) amended 1 July 2023 section 17(2) Child Support (Pass On) Acts Amendment Act 2023 Section 180(2)﻿(c) amended 1 July 2023 section 17(2) Child Support (Pass On) Acts Amendment Act 2023 Section 180(3)﻿(c) amended 1 March 2017 section 261 District Court Act 2016 Section 180(4) amended 26 April 2005 section 3 Child Support Amendment Act 2005
180A: Commissioner may write off benefit component of child support debt if receiving carer was
UCB beneficiary
1: The Commissioner may write off some or all of the benefit component of an amount of child support that is payable by the liable person to the Crown under this Act, and that is unpaid and in arrear, if—
a: the amount of child support was payable in respect of a period during which the receiving carer was a UCB beneficiary
b: the Commissioner is satisfied that recovery of that part or, as the case requires, all, of the benefit component of the amount of child support would do either or both of the following:
i: place the liable person in serious hardship (as defined in section 135G(3)
ii: involve an inefficient use of the Commissioner's resources.
2: The benefit component section 142 143 Section 180A inserted 1 April 2016 section 60 Child Support Amendment Act 2013 Section 180A heading amended 1 July 2023 section 18(1) Child Support (Pass On) Acts Amendment Act 2023 Section 180A(1)﻿(a) amended 1 July 2023 section 18(2) Child Support (Pass On) Acts Amendment Act 2023 Section 180A(2) amended 1 July 2023 section 18(3) Child Support (Pass On) Acts Amendment Act 2023
180B: Commissioner may write off child support debt if liable person has died and his or her estate is insufficient
1: The Commissioner may write off some or all of an amount of child support debt that is payable by the estate of a liable person to the Crown under this Act, and that is unpaid and in arrear, if—
a: the liable person has died; and
b: the Commissioner is satisfied that the liable person's estate is insufficient to pay the part, or all, of the amount.
2: Subsection (1) applies even if no order has been made that the liable person's estate be administered under Part 6 Section 180B inserted 1 April 2016 section 60 Child Support Amendment Act 2013
180C: Commissioner may write off child support debt if receiving carer has died and debt is likely to be unable to be recovered
The Commissioner may write off some or all of an amount of child support debt that is payable by a liable person to the Crown under this Act, and that is unpaid and in arrear, if—
a: the receiving carer has died; and
b: the Commissioner is satisfied that the part, or all, of the amount is for any reason likely to be unable to be recovered. Section 180C inserted 1 April 2016 section 60 Child Support Amendment Act 2013
180D: Sections 180B and 180C to cover child support penalties
In sections 180B 180C child support debt
a:
b:
ba: a penalty (as defined in section 135
bb: a pre-2021 penalty (as defined in section 135
c: a penalty imposed under section 45 clauses 1A 2A Section 180D inserted 1 April 2016 section 60 Child Support Amendment Act 2013 Section 180D(a) repealed 30 March 2022 section 242(1) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 180D(b) repealed 30 March 2022 section 242(1) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 180D(ba) inserted 30 March 2022 section 242(2) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 Section 180D(bb) inserted 30 March 2022 section 242(2) Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022
181: Application of tax overpayments
Where—
a: the Commissioner finds in any case that an amount is owing to any person by the Crown under any of the Inland Revenue Acts (other than this Act) within the meaning of the Tax Administration Act 1994
b: a debt is due by the person under this Act,— the Commissioner—
c: shall first apply that amount owing to the person against any debt or debts owing by that person under any of those Acts; and
d: may secondly apply any excess against the amount of the debt that is due by the person under this Act. Section 181(a) amended 1 April 1995 section YB 1 Income Tax Act 1994
182: Bankruptcy
1: Where a liable person who is required to make any payment under this Act is adjudicated a bankrupt, all money due and unpaid at the date of the adjudication shall constitute a debt provable in the bankruptcy.
2: No such bankruptcy and no discharge from the bankruptcy shall—
a: release the bankrupt from any personal liability under this Act, or from any proceedings for the enforcement of any liability under this Act, or for the punishment of any breach of any provision of this Act, whether in respect of money due at the time of the adjudication or of the filing of the petition or accruing due thereafter; or
b: affect any security for the payment of any liability under this Act, or the liability of any property to be made available in satisfaction of any liability under this Act, other than property that is or becomes assets in the bankruptcy. 1980 No 94 s 102
183: Warrant to seize property
1: Where any financial support that is payable by any person under this Act (and any penalty or interest imposed thereon under this Act) is in arrear and unpaid for not less than 14 days, a District Court Judge may issue a warrant to seize property
2: Every such warrant to seize property
3: Except to the extent that they are modified or varied by this section or by any rules of procedure made under this Act, the provisions of the District Court Act 2016 warrants to seize property warrant to seize property
4: For the purpose of executing any warrant to seize property provided that if any person in actual occupation of the premises requires the bailiff to produce evidence of his or her authority, the bailiff executing the warrant shall produce the warrant before entering on the premises.
5: Where a person against whom a warrant to seize property the expenses of the seizure of property
6: Where goods have been seized under a warrant to seize property
7: The surplus of the sale, if any, shall be handed by the bailiff to the Registrar, who shall pay the amount to the person against whom the warrant to seize property
8:
9: No seizure of property warrant to seize property
10: Section 175 1980 No 94 s 103 Section 183 heading replaced 14 April 2014 section 43 District Courts Amendment Act 2011 Section 183(1) amended 14 April 2014 section 43 District Courts Amendment Act 2011 Section 183(2) amended 14 April 2014 section 43 District Courts Amendment Act 2011 Section 183(3) amended 1 March 2017 section 261 District Court Act 2016 Section 183(3) amended 14 April 2014 section 43 District Courts Amendment Act 2011 Section 183(4) amended 14 April 2014 section 43 District Courts Amendment Act 2011 Section 183(5) amended 14 April 2014 section 43 District Courts Amendment Act 2011 Section 183(6) amended 14 April 2014 section 43 District Courts Amendment Act 2011 Section 183(7) amended 14 April 2014 section 43 District Courts Amendment Act 2011 Section 183(8) repealed 14 April 2014 section 43 District Courts Amendment Act 2011 Section 183(9) amended 14 April 2014 section 43 District Courts Amendment Act 2011 Section 183(10) replaced 1 March 2017 section 261 District Court Act 2016 Charging orders
184: Charging orders
1: Where a person has a liability to pay financial support under this Act, the Family Court or the District Court
2: Subject in the case of any real property to registration under subsection (6), the property shall become subject to a charge accordingly in favour of the person to whom for the time being and from time to time the money is or becomes payable.
3: A charging order shall specify, in such a manner as to identify it, the property on which the charge is imposed.
4: A charging order may at any time be varied or discharged by the court.
5: Nothing in section 131 of the Workers' Compensation Act 1956 or in section 89 of the Accident Compensation Act 1982 shall apply to any charge constituted under this section.
6: Where a charging order is made in respect of the registered estate or interest of the respondent in any land, a duplicate or copy of the order under the seal of the court may be delivered for registration to the Registrar-General of Land Land Transfer Act 2017 Registrar-General of Land
7: The Registrar to whom the duplicate or copy is delivered shall, without fee, record it in the register against the appropriate folium of the register book and against any relevant instrument or title, or record it and note its particulars on the filed copy of the mining privilege to which it relates, as the case may require.
8: An order discharging or varying a charging order may be registered or recorded in the same manner as the charging order. 1980 No 94 s 118 Section 184(1) amended 1 March 2017 section 261 District Court Act 2016 Section 184(6) amended 12 November 2018 section 250 Land Transfer Act 2017
185: Charging orders on life insurance policies
The authority conferred on the court by section 184 1980 No 94 s 119
186: Extent to which charging orders bind the Crown
1: For the purposes of this section, the term employing department
a: a department of State in which a person is employed; and
b: in relation to a person to whom any retiring allowance or pension or other payment of a similar nature is payable—
i: out of the Government Superannuation Fund, the Government Superannuation Fund Authority
ii: out of the National Provident Fund, the Board of Trustees of the National Provident Fund.
2: Section 184
3: A charging order may be made under section 184
4: A charging order shall, in specifying the property on which the charge is imposed, specify the amount or the approximate amount (if known) of the sum so payable by the Crown, the circumstances giving rise to the liability of the Crown to make the payment, and the officer of the Crown (described by the name of the office, the name of the department, and the place where the officer is stationed) by whom in the ordinary course of Crown business payment of that sum would be made to the liable person.
5: Service of a charging order shall—
a: be made on the chief executive of the department affected and also on any officer of the Crown (described by the name of the office, the name of the department, and the place where the officer is stationed) specified in the order; and
b: be served on the chief executive to whom it relates, either personally or by leaving it at the employer's place of business, or by sending it by registered letter addressed to the employer at the chief executive's place of business; and
c: where service of a charging order is effected by registered letter, then in the absence of proof to the contrary, the order shall be deemed to have been served when it would have been delivered in the ordinary course of post, and in proving service it shall be sufficient to prove that the letter was properly addressed and posted.
6: Unless in any particular case the Crown agrees to the contrary, this section shall not apply—
a: to any payment of money that in the ordinary course of Crown business is or would be effected otherwise than through some person in the service of the Crown who is employed in a department of State within New Zealand; or
b: to any money in the payment of which the Crown acts only in the capacity of an agent. 1980 No 94 s 120 Section 186(1)﻿(b) substituted 1 October 1995 section 31 Government Superannuation Fund Amendment Act 1995 Section 186(1)﻿(b)﻿(i) amended 2 October 2001 section 40 Government Superannuation Fund Amendment Act 2001 Receiving orders
187: Receiving orders
1: If any amount constitutes, by virtue of section 184 the Family Court or the District Court Public Trust provided that neither Public Trust
2: Where any property has been sold under any such order, the High Court may, on the application of the purchaser or the Commissioner, make an order vesting the property in the purchaser.
3: Every such vesting order shall have the same effect as if all persons entitled to the property had been free from all disability and had duly executed all proper conveyances, transfers, and assignments of the property for such estate or interest as is specified in the order Land Transfer Act 2017
4: The court may, at any time after making a receiving order, vary or discharge the order.
5: A receiving order shall expire on the payment by the liable person of all arrears due under this Act, together with the payment by the liable person in advance of all money to become payable under this Act during the period of 6 months from the date of the cancellation of the receiving order. 1980 No 94 s 121 Section 187(1) amended 1 March 2017 section 261 District Court Act 2016 Section 187(1) amended 1 March 2002 section 170(1) Public Trust Act 2001 Section 187(3) amended 12 November 2018 section 250 Land Transfer Act 2017 Section 187(3) amended 20 May 1999 section 7 Stamp Duty Abolition Act 1999
188: Powers and duties of receiver
1: A receiver appointed under section 187
2: The receiver may also, in the receiver's own name, grant leases of any land in respect of which the receiver has been appointed on such conditions as the receiver thinks fit, and for any term not exceeding 3 years or from year to year, or for a weekly, monthly, or other similar tenancy.
3: A lease granted pursuant to subsection (2) shall remain valid notwithstanding any subsequent discharge of the charge or of the receiving order.
4: Subject to any directions that may be given by the Family Court or the District Court
5: Notwithstanding subsection (4), the receiver shall not expend in any one year (being a year commencing from the date of the receiver's appointment or any subsequent year), in repairing and keeping in good repair and condition all buildings and other improvements on the land, a sum exceeding $2,000, unless the expenditure is first authorised by the court.
6: The receiver shall make all payments pursuant to subsection (4) from the rents, profits, and income of the land received or to be received by the receiver, except in so far as any such payments are made pursuant to subsection (7).
7: The court may, on application by the receiver, authorise the receiver—
a: to make the whole or any part of any such payments pursuant to subsection (4) from any capital money that may be held by the receiver pursuant to the receiving order; or
b: to borrow money, in the name and on behalf of the liable person, on the security of any such land, to enable the whole or any part of any such payments to be made.
8: The receiver may grant a mortgage or charge over the land as security for the repayment of any money borrowed under subsection (7) and interest on that money, being a mortgage or charge with or without a power of sale, and subject to such covenants, provisions, and agreements as may be agreed upon between the receiver and the lender.
9: The mortgage or charge shall have the same operation and effect in all respects as if it were executed or given by the liable person personally, and shall remain valid and effectual notwithstanding any subsequent discharge of the charge or of the receiving order.
10: Where the receiver is Public Trust section 56
11: Subject to the foregoing provisions of this section, the receiver shall hold in trust all money received by the receiver in the exercise of his or her powers, after payment out of the money of all expenses incurred by the receiver, and of any remuneration allowed by the court for the services of the receiver in that behalf,—
a: to pay and satisfy all money from time to time accruing due under this Act; and
b: to hold the residue of the money so received until the charge or the receiving order is discharged, or the court sooner directs, and then to pay it to the person who would be entitled to the money if no such charge or receiving order was in force.
12: Despite subsection (11), if the receiver is Public Trust, the remuneration of the receiver is to be determined in accordance with Public Trust's scale of charges.
13: Subject to this Act, the appointment of a receiver by the Family Court or the District Court 1980 No 94 s 122 Section 188(4) amended 1 March 2017 section 261 District Court Act 2016 Section 188(10) amended 1 March 2002 section 170(1) Public Trust Act 2001 Section 188(12) substituted 1 March 2002 section 170(1) Public Trust Act 2001 Section 188(13) amended 1 March 2017 section 261 District Court Act 2016 Provisions as to enforcement of financial support liability
189: Order for enforcement of arrears
An order made under this Part for the purpose of enforcing payment of any money payable under this Act may be made in respect of arrears due under this Act up to the date of the order. 1980 No 94 s 123
190: Power to issue summons to appear in court
1: Where a person who is liable to pay financial support under this Act refuses or fails to make payment of any financial support so payable, the Registrar of the District Court or Family Court at the office of the court undergoing a custodial sentence, as defined in section 4
2: A summons issued under subsection (1) shall require the person, unless the amount of arrears of financial support (including any penalty or other charge imposed thereon under this Act) due under this Act is sooner paid, to appear at the time and place appointed in the summons to be examined orally by the District Court or Family Court as to the person's means and the reason for the alleged default.
3: The liable person shall produce at the examination all books, papers, and the documents relating to the person's debts and to the person's default under this Act.
4: If a summons issued under this section cannot be served or if a person on whom such a summons has been served fails to appear before the District Court or Family Court at the time and place specified in the summons, or at any subsequent time and place to which the examination is adjourned, a District Court or Family Court Judge may issue a warrant to arrest the person and bring the person before the court as soon as possible. 1980 No 94 s 124 Section 190(1) amended 1 March 2017 section 261 District Court Act 2016 Section 190(1) amended 1 July 2013 section 413 Criminal Procedure Act 2011
191: Evidence of default
For the purpose of sections 190 194 196 1980 No 94 s 125
192: Power to summons witnesses
1: Where the Registrar believes in relation to any examination to be held under section 190
a: has possession of any book, paper, or document relating to the affairs or property of the liable person; or
b: is capable of giving information concerning the liable person's income from any sources or concerning the person's expenditure,— the Registrar may issue a summons in the prescribed form requiring that person to appear before the District Court or Family Court as a witness at the time and place appointed in the summons.
2: Any person so summoned may be required to produce any book, paper, or document relating to the affairs, finances, or property of the liable person.
3: No person who is required by a summons issued under subsection (1) to travel more than 20 kilometres to attend the examination shall be bound to attend unless expenses in accordance with the scale prescribed by regulations made under the Criminal Procedure Act 2011
4: On the failure of any person to appear before the court in answer to a summons under subsection (1), a District Court or Family Court Judge may issue a warrant to arrest that person and bring that person before the court as soon as possible. 1980 No 94 s 126 Section 192(3) amended 1 July 2013 section 413 Criminal Procedure Act 2011
193: Execution of warrants
1: A person to whom a warrant under section 190(4) section 192(4)
2: A warrant under section 190(4) section 192(4)
3: Every person apprehended under a warrant under section 190(4) section 192(4) 1980 No 94 s 127
194: Conduct of examination
1: An examination under section 190
2: Every liable person who is summoned or brought before a court under section 190
3: The liable person may be cross-examined by the Commissioner or the Commissioner's barrister or solicitor.
4: Any witness may be cross-examined by—
a: the liable person or the liable person's barrister or solicitor:
b: the Commissioner or the Commissioner's barrister or solicitor.
5: Any examination under section 190
6: On any examination under section 190 sections 168 206 1980 No 94 s 128 Section 194(6) amended 1 July 2013 section 413 Criminal Procedure Act 2011
195: Orders by court
Upon completion of an examination under section 190
a: make any order under Part 7
b: make an order writing off or suspending in whole or in part any arrears under this Act; or
c: make any order or issue any warrant under this Act relating to the enforcement of any liability under this Act as it thinks fit. 1980 No 94 s 129
196: Contempt procedures
1: Where, upon completion of an examination under section 190 do community work for a number of hours, not exceeding 400 hours,
2: Where the Commissioner is satisfied that a liable person who is liable to pay financial support under this Act has refused or failed to do so, the Commissioner may apply to the District Court or Family Court, with sufficient supporting evidence of default, to have the liable person dealt with pursuant to subsection (1).
3: Where, upon an application made to it under subsection (2), the District Court or Family Court is satisfied that the liable person has, within 12 months immediately preceding the application, been examined or received a summons to attend an examination under section 190
4: A copy of the application and evidence referred to in subsection (2) shall be served on the liable person.
5: If a copy of the application and evidence referred to in subsection (2) cannot be served on the liable person or if the liable person fails to appear at the hearing of the application, the District Court or Family Court may issue a warrant to arrest the person and bring the person before the court as soon as possible.
6: A person to whom a warrant under subsection (5) is issued may execute it forthwith but shall not be obliged to do so if that person believes that the liable person to be arrested cannot be brought before the District Court or Family Court within 72 hours after his or her arrest.
7: A warrant under subsection (5) shall cease to have effect if the amount due under this Act is paid.
8: An order made under subsection (1) shall have effect as if the liable person, following conviction community work
9: Where the District Court do community work
10: Doing community work under
11: Section 30 1980 No 94 s 130 Section 196(1) amended 30 June 2002 section 186 Sentencing Act 2002 Section 196(8) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 196(8) amended 30 June 2002 section 186 Sentencing Act 2002 Section 196(9) amended 1 March 2017 section 261 District Court Act 2016 Section 196(9) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 196(9) amended 30 June 2002 section 186 Sentencing Act 2002 Section 196(10) amended 30 June 2002 section 186 Sentencing Act 2002 Section 196(11) substituted 30 June 2002 section 186 Sentencing Act 2002
197: Application of
Legal Services Act 2000 Every liable person who is summoned or brought before the District Court section 190 section 196 Legal Services Act 2000 1980 No 94 s 131 Section 197 heading amended 1 February 2001 section 126(1) Legal Services Act 2000 Section 197 amended 1 March 2017 section 261 District Court Act 2016 Section 197 amended 1 February 2001 section 126(1) Legal Services Act 2000
198: Liable person doing community work to be discharged on payment
1: If a liable person is doing community work under an order made under section 196(1)
2: If the liable person pays, or causes to be paid, the amount due, a probation officer, on being notified by the Commissioner of the payment of that sum, must notify the person that he or she is no longer required to report to a community work centre, unless there is some other reason for the person being required to report. Section 198 substituted 30 June 2002 section 186 Sentencing Act 2002
199: Arrest of liable person
1: Where a District Court Judge or, if a District Court Judge is not available and the case appears to be one of urgency, any Registrar (not being a constable), is satisfied on application in writing made by the Commissioner that there is reasonable cause to believe that any liable person is about to leave New Zealand with intent to avoid payment of any liability under this Act, the District Court Judge or Registrar may issue a warrant for the arrest of the person.
2: The liable person shall thereupon be brought as soon as possible before the District Court
a: an order that the liable person give such security (including the provision of sureties) for the payment of that liability as the court specifies:
b: an order that the liable person do not leave New Zealand without the written permission of the court:
c: an order that the liable person surrender to the court for such period as the court specifies any tickets or travel documents in the person's possession.
3: On making an order under subsection (2)﻿(b) or (c), the court may direct the Registrar to give notice of the order to such departments of State, offices, or persons as the court or the Registrar thinks proper.
4: Every person commits an offence and is liable on
5: A person against whom an order under subsection (2) is in force may apply to the court for the discharge of the order, and the court may discharge the order accordingly. 1980 No 94 s 134 Section 199(2) amended 1 March 2017 section 261 District Court Act 2016 Section 199(4) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Miscellaneous provisions
200: Dispositions may be restrained
1: Where it appears to a court that a disposition of any property is about to be made, whether for value or not, by or on behalf of or by direction of or in the interests of a liable person or any other party to proceedings under this Act in order to defeat the claim or rights of the Commissioner or any other person under this Act or in respect of costs, the court may, on the application of the Commissioner and on such notice being given as the court may direct, by order restrain the making of the disposition or may order any proceeds of the disposition to be paid into court to be dealt with as the court directs.
2: A disposition made after an order of the court under subsection (1) restraining the making of the disposition has been served on or come to the notice of the person disposing of the property, or any auctioneer, agent, or solicitor acting in connection with the disposition, shall be void; and the court may consider any claim of any person interested and may make such order as it thinks just. 1980 No 94 s 183
201: Dispositions may be set aside
1: Where any court is satisfied that any disposition of any property has been made, whether for value or not, by or on behalf of or by direction of or in the interests of a liable person or any other party to proceedings under this Act in order to defeat the claim or rights of the Commissioner or any other person under this Act or in respect of costs, the court may, on the application of the Commissioner, make an order under subsection (2).
2: In any case to which subsection (1) applies, the court may, subject to the provisions of subsection (4),—
a: order that any person to whom the disposition was made and who received the property otherwise than in good faith and for valuable consideration, or that person's personal representative, shall transfer the property or any part thereof to such person as the court directs; or
b: order that any person to whom the disposition was made and who received the property otherwise than in good faith and for adequate consideration, or that person's personal representative, shall pay into court, or to the Commissioner, or to such other person as the court directs, a sum not exceeding the difference between the value of the consideration (if any) and the value of the property; or
c: order that any person who has, otherwise than in good faith and for valuable consideration, received any interest in the property from the person to whom the disposition was so made, or that person's personal representative, or any person who received that interest from any such person otherwise than in good faith and for valuable consideration, shall transfer that interest to such person as the court directs, or shall pay into court, or to the Commissioner, or to such other person as the court directs, a sum not exceeding the value of the interest.
3: For the purposes of giving effect to any order under subsection (2), the court may make such further order as it thinks fit.
4: Relief (whether under this section, or in equity, or otherwise) in any case to which subsection (1) applies shall be denied wholly or in part, if the person from whom relief is sought received the property or interest in good faith, and has so altered his or her position in reliance on having an indefeasible interest in the property or interest that in the opinion of the court, having regard to all possible implications in respect of other persons, it is inequitable to grant relief, or to grant relief in full, as the case may be.
5: The court may, on any application under this section, make such order as to costs as it thinks fit. 1980 No 94 s 184
202: Procedure in High Court where defendant absent from New Zealand
In any action in the High Court for the recovery of financial support from a defendant absent from New Zealand, the High Court may grant leave to serve the writ out of New Zealand, or to proceed without service in the same manner as may be provided in other cases by the Rules of the High Court for the time being in force, save that no security shall be required from the Commissioner. 1976 No 65 s 402
203: No limitation of action to recover financial support
No relief in respect of a claim for recovery of financial support is barred or otherwise affected by the following:
a: the Limitation Act 2010
b: any other enactment that prescribes a limitation period or other limitation defence. 1976 No 65 s 406 Section 203 substituted 1 January 2011 section 58 Limitation Act 2010
204: Crown Proceedings Act 1950 not affected
Nothing in this Act shall be so construed as to limit or affect the operation of the Crown Proceedings Act 1950 1976 No 65 s 407
205: Recovery of financial support paid by one person on behalf of another
Every person who in pursuance of this Act pays any financial support for or on behalf of any liable person shall be entitled to recover the amount so paid from the liable person as a debt, and to retain or deduct that amount out of or from any money which is or becomes payable by the person to the liable person; and if the person has paid the financial support as mortgagee, then, until repaid, it shall be deemed to form part of the money secured by the mortgage, and shall bear interest at the same rate accordingly. 1976 No 65 s 408
206: Direct payment to payee
Where a payee has received, from a person who in relation to that payee is a liable person, an amount intended by both the liable person and the payee to be paid in complete or partial satisfaction of a liability of the liable person to pay financial support under this Act, the Commissioner shall disregard that payment for the purposes of this Act and the amount so paid shall not be credited by the Commissioner against the liability of the liable person to pay financial support under this Act.
207: Amounts paid where no liability to pay exists, etc
1: Where—
a: an amount of financial support is paid by a person to the Commissioner; and
b: the person is not liable, or subsequently becomes not liable, to pay the amount to the Commissioner; and
c: the Commissioner has paid the amount to a payee,— the amount may be recovered from the payee by the person in the District Court
2: In a proceeding in a court under this section, the court may make such orders as it considers just and equitable for the purpose of adjusting or giving effect to the rights of the parties and, where appropriate, the child concerned.
3: This section is subject to section 89J Section 207(1) amended 1 March 2017 section 261 District Court Act 2016 Section 207(3) added 26 September 2006 section 37 Child Support Amendment Act 2006
12: Offences and penalties
208: Offences
Every person commits an offence against this Act who—
a: fails to notify the Commissioner, as required by section 89ZC
b: fails to notify the Commissioner, as required by section 82
c: makes a deduction that contravenes section 165
d:
e: fails to notify the Commissioner, as required by section 239(1)
f: fails to comply with any requirement of the Commissioner pursuant to section 239(2)
g: provides any false document or any false statement or any false declaration or gives any false information, knowing it to be false, or being reckless as to whether it was false, or intentionally misleads or attempts to mislead the Commissioner or any other officer of the Inland Revenue Department in relation to any matter under this Act; or
h: knowingly falsifies any records required to be kept under this Act; or
i: obstructs any officer of the Inland Revenue Department acting in the discharge of that officer's duties or in the exercise of that officer's powers under this Act; or
j: aids, abets, incites, or conspires with any person to commit any offence against this Act or against any regulation made under this Act. 1976 No 65 s 416 Section 208(a) substituted 26 September 2006 section 38 Child Support Amendment Act 2006 Section 208(d) repealed 26 July 1996 Child Support Amendment Act 1996
208A: Offences by payers
1: No person being a payer within the meaning of section 153 section 208
2: Notwithstanding subsection (1), a person specified in that subsection, and an officer or employee of such a person, may be convicted of an offence under section 208(c) Section 208A inserted 26 July 1996 Child Support Amendment Act 1996
209: Officers and employees of corporate bodies
Section 209 repealed 26 July 1996 Child Support Amendment Act 1996
210: Penalties for offences
1:
2: Every person who commits an offence against section 172
a: on the first occasion on which the person is convicted of any such offence or more than 1 such offence, be liable, in respect of that offence or, as the case may be, each of those offences, to a fine not exceeding $15,000:
b: on every occasion, other than the occasion referred to in paragraph (a), on which the person is convicted of any such offence or more than 1 such offence, be liable, in respect of that offence or, as the case may be, each of those offences, to a fine not exceeding $25,000.
3: Every person who commits an offence against section 208
a: on the first occasion on which the person is convicted of any such offence or more than 1 such offence, be liable, in respect of that offence or, as the case may be, each of those offences, to a fine not exceeding $2,000:
b: on the second occasion on which the person is convicted of any such offence or more than 1 such offence, be liable, in respect of that offence or, as the case may be, each of those offences, to a fine not exceeding $4,000:
c: on every occasion, other than the occasions referred to in paragraphs (a) and (b), on which the person is convicted of any such offence or more than 1 such offence, be liable, in respect of that offence or, as the case may be, each of those offences, to a fine not exceeding $6,000.
4: Every person who commits an offence against section 208(j) on conviction 1976 No 65 s 416B 1986 No 3 s 42(1) Section 210(1) repealed 26 July 1996 Child Support Amendment Act 1996 Section 210(2) amended 26 July 1996 Child Support Amendment Act 1996 Section 210(4) amended 1 July 2013 section 413 Criminal Procedure Act 2011
211: Proceedings must be commenced by Commissioner
All proceedings for offences against this Act must be commenced by filing a charging document in the name of the Commissioner. Section 211 replaced 1 July 2013 section 413 Criminal Procedure Act 2011
212: Charging document may charge several offences
1: Any charging document may charge the defendant with any number of offences against this Act if those offences are founded on the same set of facts or form or are part of a series of offences of the same or similar character.
2: Where a charging document charges more than 1 such offence, particulars of each offence charged shall be set out separately in the charging document.
3: All such charges shall be heard together, unless the court, either before or at any time during the hearing, considers it just that any charge should be heard separately and makes an order to that effect. Section 212 replaced 1 July 2013 section 413 Criminal Procedure Act 2011
213: Charging document may be filed within 10 years
Despite anything to the contrary in section 25 Section 213 replaced 1 July 2013 section 413 Criminal Procedure Act 2011
13: Reciprocal agreements
214: Interpretation
For the purposes of this Part, unless the context otherwise requires,— agreement
a: providing for New Zealand child support or domestic maintenance
b: providing for foreign child support or domestic maintenance
c: providing for reciprocity in respect of other matters relating to child support or domestic maintenance
d: exchanging information in respect of any matter relating to child support or domestic maintenance foreign child support or domestic maintenance New Zealand child support or domestic maintenance Section 214 agreement amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 214 agreement amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 214 agreement amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 214 agreement amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 214 foreign child support or domestic maintenance inserted 26 April 2005 section 3 Child Support Amendment Act 2005 Section 214 foreign child support or spousal maintenance repealed 26 April 2005 section 3 Child Support Amendment Act 2005 Section 214 New Zealand child support or domestic maintenance inserted 26 April 2005 section 3 Child Support Amendment Act 2005 Section 214 New Zealand child support or spousal maintenance repealed 26 April 2005 section 3 Child Support Amendment Act 2005
215: Adoption of reciprocal agreement with other countries
1: For the purpose of giving effect to arrangements specified in any agreement with the government of any country or territory outside New Zealand for reciprocity in respect of matters relating to child support or domestic maintenance
a: declare that the provisions contained in the agreement or alteration set out in a schedule to the Order in Council shall, notwithstanding anything in this Act
b: declare that the provisions of this Act and of the regulations and orders in force under this Act shall have effect subject to such modifications as may be required for the purpose of giving effect to the agreement or alteration:
c: amend or revoke any previous Order in Council which applied in respect of any such agreement which is no longer in force or which is intended to be no longer in force on the commencement of the Order in Council.
2: The Governor-General may, by the same or a subsequent Order in Council, specify the date on which any Order in Council made under subsection (1) is to come into force or cease to be in force, which in either case may be a date before or on or after the date on which the Order in Council is so made.
3: Where any agreement has effect under this section, the obligation as to secrecy imposed by any enactment, and in particular by section 18(1)
4: An order under this section—
a: is secondary legislation ( see Part 3
b: commences in accordance with subsection (2), even if it is not yet published. 1976 No 65 s 294 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 215(1) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 215(1)﻿(a) amended 26 September 2006 section 39(1) Child Support Amendment Act 2006 Section 215(3) amended 18 March 2019 section 326 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 Section 215(3) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 215(4) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
14: General provisions
Refunds of financial support
216: Refund of excess financial support
1: In this section, excess financial support
2: The person may request a refund of the excess financial support from the Commissioner.
3: On receiving a request from the person, the Commissioner must refund—
a: all of the excess financial support if the person neither has, nor is known to have at some future time, liability to make further payments of financial support under this Act; or
b: in any other case, so much of the excess financial support as has not been paid to the payee.
4: The Commissioner may refund so much of the excess financial support as has not been paid to the payee without receiving a request from the person if the person neither has, nor is known to have at some future time, any liability to make further payments of financial support under this Act.
5: If the person is entitled to a refund not exceeding $5 but does not request it within 12 months of first becoming entitled to it, the Commissioner must transfer the refund to the person's tax credit account for the purposes of the Income Tax Act 2007
6: This section and sections 216A to 216D section 89J Section 216 substituted 24 July 1999 section 33 Child Support Amendment Act 1999 Section 216(5) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 216(6) added 26 September 2006 section 40 Child Support Amendment Act 2006
216A: Method of application for refund of excess financial support paid
1: An application under section 216 section 184A
2: Subsection (1) does not apply if all of the refund referred to in section 216(3) sections 216B to 216D Section 216A inserted 7 October 1998 section 5(1) Child Support Amendment Act 1998 Section 216A(2) added 26 September 2006 section 41 Child Support Amendment Act 2006
216B: Transfer of refund
1: A person may request that the Commissioner transfer all or part of the refund that is payable to the person under section 216(3)
a: a tax liability or other amount due of the person for the purposes of the Tax Administration Act 1994
b: a tax liability or other amount due of another person for the purposes of the Tax Administration Act 1994
c: another person's financial support liability.
2: The person may choose the date on which all or part of the refund is transferred, being a date that occurs on or after the date of the request.
3: A request cannot be withdrawn or amended after the transfer has been made. Section 216B inserted 26 September 2006 section 42(1) Child Support Amendment Act 2006
216C: Form of request for transfer of refund
A request made under section 216B
a: be in writing; and
b: specify—
i: the amount of the refund that is to be transferred; and
ii: the tax type or financial support in relation to which the refund is to be transferred; and
iii: the name of the person who is to be credited with the amount (if that person is not the person who is making the request); and
iv: any other information that the Commissioner may require. Section 216C inserted 26 September 2006 section 42(1) Child Support Amendment Act 2006
216D: Commissioner must transfer refund
1: On receiving a request under section 216B
a: all of the amount of the refund in accordance with the request if the person neither has, nor is known to have at some future time, liability to make further payments of financial support under this Act; or
b: in any other case, so much of the amount of the refund in accordance with the request as has not been paid to the payee.
2: For the purposes of the Inland Revenue Acts (as defined in section 3(1)
a: a refund transferred on the request of a person is treated as a refund made to the person on the date of transfer; and
b: a refund transferred to the account of a person is treated,—
i: in the case of a transfer under section 216B(1)﻿(a) or (b) Part 9
ii: in the case of a transfer under section 216B(1)﻿(c) Section 216D inserted 26 September 2006 section 42(1) Child Support Amendment Act 2006
217: Appropriation of refunds
Any refund of financial support under this Act may be made without further appropriation than this section. 1976 No 65 s 415 Miscellaneous provisions
218: Meaning of ordinarily resident in New Zealand
1: Notwithstanding any other provision of this section, a person is ordinarily resident in New Zealand
2: Where a person is personally present in New Zealand for a period or periods exceeding in the aggregate 183 days in any period of 12 months, that person shall be deemed to be ordinarily resident in New Zealand from the first day within that period of 12 months on which that person was personally present in New Zealand.
3: Where a person is resident in New Zealand and is personally absent from New Zealand for a period or periods exceeding in the aggregate 325 days in any period of 12 months, that person shall be deemed not to be ordinarily resident in New Zealand from the first day within that period of 12 months on which that person was personally absent from New Zealand and, subject to this section, thereafter.
4: For the purposes of this section, where a person is personally present in New Zealand for part of a day, that person shall be deemed to be personally present in New Zealand for the whole of that day and not to be personally absent from New Zealand for any part of that day.
5: Notwithstanding any other provision of this section, a person who is personally absent from New Zealand in the service in any capacity of the Government of New Zealand shall be deemed to be ordinarily resident in New Zealand during that absence.
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). 1976 No 65 s 241 1988 No 225 s 23(1) Section 218(6) inserted 1 April 2021 section 56 Child Support Amendment Act 2021 Section 218(7) inserted 1 April 2021 section 56 Child Support Amendment Act 2021 Section 218(8) inserted 1 April 2021 section 56 Child Support Amendment Act 2021 Section 218(9) inserted 1 April 2021 section 56 Child Support Amendment Act 2021 Section 218(10) inserted 1 April 2021 section 56 Child Support Amendment Act 2021
219: Power of Commissioner in respect of small amounts
Notwithstanding anything in this Act, the Commissioner may, in the Commissioner's discretion, refrain from collecting or refunding financial support in any case where, as the case may be,—
a: the balance of any financial support payable does not exceed $1; or
b: the financial support paid or deducted exceeds the amount of the financial support for which the person is liable in relation to any month by an amount not exceeding $1. 1976 No 65 s 411
219A: Power of Commissioner where small debit results from exchange rate fluctuations
Despite anything else in this Act, where the balance of any financial support payable at the end of a child support year does not exceed $20, the Commissioner may, in the Commissioner's discretion, refrain from collecting the financial support if—
a: the financial support is payable by a liable person who, during the child support year, resided in a country outside New Zealand; and
b: financial support was paid by the liable person during the child support year in a foreign currency; and
c: the balance payable is due to fluctuations in the exchange rate. Section 219A inserted 24 July 1999 section 34 Child Support Amendment Act 1999
220: Evidentiary certificates by Commissioner
A certificate by the Commissioner, or by an officer of the Inland Revenue Department authorised in that behalf by the Commissioner, stating—
a: that a specified person was, on a specified day, ordinarily resident in New Zealand; or
b: that a specified person ceased, on a specified day, to be ordinarily resident in New Zealand; or
c: that an application for formula assessment of child support was or was not made on a specified day by a specified person seeking payment of child support for a specified child from a specified person; or
d: that an application for acceptance of a voluntary agreement was made on a specified day by a specified person; or
e: that an application for acceptance of a voluntary agreement was not made on or before a specified day by a specified person— is prima facie evidence of the matters stated in the certificate.
221: Commissioner may appear in legal proceedings by employee of the Crown
In any action, prosecution, or other proceeding under, or arising out of, this Act, the Commissioner may appear personally or, if the Commissioner thinks fit, appear by some employee of the Crown, and the statement of any person so appearing that the person is such an officer and is appearing for the Commissioner shall be sufficient evidence of the facts so stated and of the authority of the person in that regard. 1976 No 65 s 403
222: Proceedings not affected by vacancy or change in office of Commissioner
No action, prosecution, or other proceeding under, or arising out of, this Act shall abate by reason of any change in the office of Commissioner, or shall be deemed defectively constituted by reason of any change in the holder of that office, and every such action, prosecution or proceeding shall be continued in the ordinary course as if the Commissioner and his or her successor in office were a corporation sole. 1976 No 65 s 405
223: Service on protected person
1: Where a person against whom a formula assessment or order is sought under this Act is a person whose estate is being administered by a manager under the Protection of Personal and Property Rights Act 1988
2: All money payable under any formula assessment or order so made shall be paid by the manager out of the estate of the respondent according to the tenor of the assessment or order, subject to all other debts and liabilities of the respondent so far as the manager has notice of them. 1980 No 94 s 156
224: Proceedings where respondent is absent from New Zealand or cannot be found
1: Where an application or appeal is made to a court under this Act and it is proved to the satisfaction of the court that the respondent is absent from New Zealand or cannot be found, the court may—
a: hear and determine the application or appeal in the same manner as if the respondent had been served with the appropriate notice of the proceeding; or
b: order any steps to be taken to bring the proceeding to the notice of the respondent, and from time to time amend any such order.
2: An order referred to in subsection (1)﻿(b) may direct that notice of the proceeding be given by advertisement in any newspaper, or by the service of a notice on any solicitor or agent of the respondent or on any other person, or in any manner whatsoever.
3: Where the court is satisfied that an order referred to in subsection (1)﻿(b) has been complied with and that a reasonable time has elapsed since the steps directed by the order were taken, the court may if it thinks fit hear and determine the application in the same manner as if the respondent had been served with notice of the application. 1980 No 94 s 157
225: Proceedings by or against minors
1: A minor may bring and continue or defend any proceeding under this Act.
2: Any order made under this Act against a minor shall be binding on and may be enforced against the minor, as if the minor were of full age. 1980 No 94 s 158
226: Appointment of lawyer to represent child in proceedings
1: In any proceedings under this Act (other than criminal proceedings), a court may appoint a lawyer to represent any child who is—
a: the subject of the proceedings; or
b: a party to the proceedings.
2: An appointment under subsection (1) Section 226 replaced 31 March 2014 section 5 Child Support Amendment Act (No 3) 2013
226A: Appointment of lawyer to assist court
In any proceedings under this Act (other than criminal proceedings), a court may—
a: appoint a lawyer to assist the court; or
b: direct the Registrar of the court to appoint a lawyer to assist the court. Section 226A inserted 31 March 2014 section 5 Child Support Amendment Act (No 3) 2013
226B: Fees and expenses of lawyer appointed under section 226 or 226A
1: The fees and expenses of a lawyer appointed under section 226 226A
a: be determined in accordance with regulations made under section 16D Family Court a Registrar
b: be paid in accordance with that determination out of public money appropriated by Parliament for the purpose.
2: An invoice for fees and expenses submitted for payment by a lawyer appointed under section 226 226A
3: A lawyer who is dissatisfied with the decision of the Registrar as to the amount of the invoice may, within 14 days after the date of the decision, apply to a Family Court Judge to review the decision, and the Judge may on the application make any order varying or confirming the decision that the Judge considers fair and reasonable.
4: Where in any proceedings a lawyer has been appointed under section 226 226A section 226C
5: However, no order under section 226C
a: against the Crown, whether acting through the department for the time being responsible for the administration of this Act or otherwise; or
b: in respect of an appointment under section 226A Section 226B inserted 31 March 2014 section 5 Child Support Amendment Act (No 3) 2013 Section 226B(1)﻿(a) amended 8 September 2018 section 22(1) Statutes Amendment Act 2018 Section 226B(1)﻿(a) amended 1 March 2017 section 261 District Court Act 2016 Section 226B(2) replaced 8 September 2018 section 22(2) Statutes Amendment Act 2018
226C: Order requiring reimbursement of costs payments
1: An order referred to in section 226B(4) section 226 226A
2: Despite subsection (1), the court may decline to make an order against a party if satisfied that the order would cause serious hardship to the party or to a dependent child of the party.
3: Each party against whom an order is made under subsection (1) must pay an equal share of the prescribed proportion.
4: Despite subsection (3), if the court is satisfied that, in view of the circumstances of the case, including the conduct of any party, it would be inappropriate to require a party to pay the amount payable in accordance with that subsection, the court may substitute, for that party, a different amount not exceeding the prescribed proportion.
5: In this section,— dependent child, prescribed proportion section 147 section 135A serious hardship
a: includes significant financial difficulties that arise because of—
i: the party's inability to meet minimum living expenses according to normal community standards; or
ii: the cost of medical treatment for an illness or injury of the party or a dependent child of the party; or
iii: a serious illness suffered by the party or by a dependent child of the party; or
iv: the cost of education for a dependent child of the party:
b: does not include significant financial difficulties that arise because—
i: the social activities and entertainment of the party or those of a dependent child of the party may be limited; or
ii: the party is unable to afford goods or services that are expensive or of a high quality or standard according to normal community standards. Section 226C inserted 31 March 2014 section 5 Child Support Amendment Act (No 3) 2013
226D: Enforcement of orders made under section 226C
1: The amount that a party is ordered to reimburse under section 226C the District Court
2: Despite section 219 230 section 156
a: is to be added to the amount sought to be enforced; and
b: must be paid to the Registrar of the court out of any proceeds that result from the enforcement.
3: For the purposes of section 14(1)﻿(b) Section 226D inserted 31 March 2014 section 5 Child Support Amendment Act (No 3) 2013 Section 226D(1) amended 1 March 2017 section 261 District Court Act 2016 Section 226D(2) amended 1 March 2017 section 261 District Court Act 2016 Section 226D(2) amended 1 March 2017 section 183(b) Senior Courts Act 2016
227: Vexatious proceedings
1: The Family Court or District Court
2: The Family Court or District Court 1980 No 94 s 163 Section 227(1) amended 1 March 2017 section 261 District Court Act 2016 Section 227(2) amended 1 March 2017 section 261 District Court Act 2016
228: Evidence
Section 228 repealed 31 March 2014 section 17A(c) Family Courts Act 1980
229: Power of Family Court or District Court to call witnesses
1: In any proceeding before it under this Act (not being criminal proceedings) the Family Court or District Court
2: The power conferred by subsection (1) shall include power to call as a witness any party to the proceeding or the husband or wife of any party to the proceeding.
3: A witness called by the court under this section shall have the same privilege to refuse to answer any question as the witness would have if the witness had been called by a party to the proceeding.
4: A witness called by the court under this section may be examined and re-examined by the court, or by any barrister or solicitor assisting the court, and may be cross-examined by or on behalf of any party to the proceeding or by any barrister or solicitor appointed to represent a child who is involved in the proceeding.
5: Sections 159 161 to 165
6: The expenses of any witness called by the court under this section, in accordance with the prescribed scale of witnesses' expenses, shall be paid in the first instance out of public money appropriated by Parliament. 1980 No 94 s 165 Section 229(1) amended 1 March 2017 section 261 District Court Act 2016 Section 229(5) amended 1 July 2013 section 413 Criminal Procedure Act 2011
230: Proof of certain matters
1: In any proceeding under this Act, a document purporting to be the original or a certified copy of a certificate, entry, or record of a birth, death, civil union,
2: In any proceeding under this Act, a document purporting to be a decree or order
a: may be received without further proof as evidence of the existence, nature, and purport of that decree or order; and
b: every such decree or order shall be presumed to be valid unless the contrary is proved. 1980 No 94 s 166 Section 230(1) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 230(2) amended 26 September 2006 section 43 Child Support Amendment Act 2006
231: Standard of proof
Every question of fact arising in any proceeding under this Act (not being criminal proceedings) shall be decided on a balance of probabilities. 1980 No 94 s 167
232: Costs
1: In any proceeding under this Act the court may make such order as to costs as it thinks fit but all costs awarded against the Commissioner shall be payable out of public money appropriated by Parliament and not otherwise.
2: This section is subject to section 226B(4) 1964 No 136 s 27W 1980 No 157 s 7 Section 232(2) inserted 31 March 2014 section 6 Child Support Amendment Act (No 3) 2013
233: Court fees
1: Unless otherwise provided by regulations made under section 235 a Registrar of the Family Court or District Court
2: Where it appears to a Registrar of the Family Court or District Court 1980 No 94 s 186 Section 233(1) amended 1 March 2017 section 261 District Court Act 2016 Section 233(2) amended 1 March 2017 section 261 District Court Act 2016
234: Rules of procedure
1: The Governor-General may from time to time, by Order in Council, make rules and regulations regulating the practice and procedure of the District Court
1A: Rules may be made under section 16A Family Court Act 1980 regulating the practice and procedure of the Family Court
2: Without limiting the generality of the powers conferred by subsection (1) of this section or section 16A Family Court
a: prescribe such forms as are necessary for the purposes of this Act:
b: prescribe the costs and charges to be paid by one party in the proceeding to the other party, in addition to money paid out of pocket:
c: prescribe fees payable to persons giving evidence in the proceeding and the persons liable to pay those fees, and authorise the refund or writing-off of those fees:
d: require any party to the proceeding or any person required to appear in answer to a summons under section 190(1)
e: provide for the taking of evidence in the proceeding, whether in New Zealand or elsewhere, including—
i: the prescribing of the procedure for the taking of the evidence of witnesses who are beyond New Zealand; and
ii: the taking of evidence before any District Court Judge or the Registrar of any court (whether or not the proceeding was commenced in that court) and the making of such incidental provision as the Governor-General thinks fit, including provision for requiring the attendance of witnesses, the answering of questions, and the production of documents:
f: provide for any other matters in respect of which rules are contemplated under this Act.
3: Rules and regulations under subsection (1) are secondary legislation ( see Part 3 1980 No 94 s 188 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 subsection (1). Legislation Act 2019 requirements for secondary legislation made under subsection (1) 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 234(1) amended 1 March 2017 section 261 District Court Act 2016 Section 234(1) amended 13 September 2002 section 6 Family Courts Amendment Act 2000 Section 234(1A) inserted 13 September 2002 section 6 Family Courts Amendment Act 2000 Section 234(1A) amended 1 March 2017 section 261 District Court Act 2016 Section 234(2) amended 1 March 2017 section 261 District Court Act 2016 Section 234(2) amended 13 September 2002 section 6 Family Courts Amendment Act 2000 Section 234(3) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
235: Regulations
1: The Governor-General may from time to time, by Order in Council, make regulations, not inconsistent with this Act, for all or any of the following purposes:
a:
b:
c:
ca:
d:
e: prescribing the duties and functions of officers and other persons appointed or employed under this Act:
f: prescribing offences in respect of the contravention of or non-compliance with any regulations made under this Act, and the amount of the fines that may be imposed in respect of any such offences, which fines shall be an amount not exceeding $500:
g: providing for such matters as are contemplated by or necessary for giving full effect to the provisions of this Act and for its due administration.
2: Regulations under this section are secondary legislation ( see Part 3
2:
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 235(1)﻿(a) repealed 26 September 2006 section 44 Child Support Amendment Act 2006 Section 235(1)﻿(b) repealed 26 September 2006 section 44 Child Support Amendment Act 2006 Section 235(1)﻿(c) repealed 24 July 1999 section 35(1)﻿(a) Child Support Amendment Act 1999 Section 235(1)﻿(ca) repealed 24 July 1999 section 17(2) Child Support Amendment Act 1999 Section 235(1)﻿(d) repealed 31 March 2014 section 7 Child Support Amendment Act (No 3) 2013 Section 235(2) inserted 28 October 2021 section 3 Secondary Legislation Act 2021 Section 235(2) repealed 26 September 2006 section 44 Child Support Amendment Act 2006 Section 235(3) repealed 24 July 1999 section 35(1)﻿(b) Child Support Amendment Act 1999
236: Changes in published statistics to be disregarded
1: This section applies to publication by Statistics New Zealand
a: the ordinary time average weekly earnings (for males and females combined) or any measure certified by the Government Statistician as being equivalent to that index
b: the index number of the Consumers
2: A correction to those statistics that is published by that department must be disregarded for the purposes of this Act if—
a: the correction is published at any time after 1 January immediately preceding the start of a child support year; and
b: the statistics corrected are—
i: as at mid-February immediately preceding the start of the most recent tax year
ii: for the year ending on 31 December immediately preceding the start of the child support year in relation to the index number of the Consumers Section 236 substituted 24 July 1999 section 36(1) Child Support Amendment Act 1999 Section 236(1) amended 15 December 1994 section 2(7) Statistics Amendment Act 1994 Section 236(1)﻿(a) amended 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 236(1)﻿(b) amended 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 236(2)﻿(b)﻿(i) amended 1 April 2005 section YA 2 Income Tax Act 2004 Section 236(2)﻿(b)﻿(ii) amended 1 September 2022 section 107(1) Data and Statistics Act 2022
237: Rounding of amounts
1: The following amounts must be rounded to whole dollars:
a: late payment penalties:
b: the amounts identified in the child expenditure table approved under section 36D
c: the living allowances as identified in section 35A(2)
d: the minimum annual rate of child support referred to in section 72(1)﻿(a)
2: Except as provided elsewhere in this Act, the Commissioner may round any other amount referred to in, or arrived at in accordance with, this Act to a whole dollar or to any amount less than a whole dollar.
3: If an amount that is rounded to a whole dollar consists of a number of whole dollars and 50 cents, the amount must be rounded down to the nearest whole dollar. Section 237 replaced 1 April 2015 section 30 Child Support Amendment Act 2013
238: Applications by agents
1: A person who may apply for a formula assessment under this Act may do so by an agent authorised in writing by that person.
2: If a person is incapable of authorising an agent under subsection (1) to make an application on that person's behalf—
a: the manager of that person's estate under the Protection of Personal and Property Rights Act 1988
b: where there is no such manager, the next friend of the person may make the application.
239: Notification requirements
1: Any person who is a liable person or a payee under this Act shall, as soon as practicable, advise the Commissioner of any change to that person's address.
2: The Commissioner may, by written notice given to a person who is a carer of a qualifying child, a liable person,
a: an event or change of circumstances specified in the notice happens; or
b: the person becomes aware that an event or change of circumstances specified in the notice is likely to happen.
3: An event or change of circumstances must not be specified in a notice under subsection (2) unless the happening of the event or change of circumstances might affect the payment of child support or the annual rate at which it is payable. Section 239(2) amended 1 April 2015 section 34 Child Support Amendment Act 2013
240: Secrecy
1: For the purposes of this section,— information to which this section applies Inland Revenue Acts section 3 officer of the Department section 3 person to whom this section applies
2: For the purposes of the Tax Administration Act 1994
a: the communication of such information as is necessary for the purpose of any prosecution under any Act of the Parliament of New Zealand or under the law of any country or territory outside New Zealand, or such information as the Commissioner considers desirable for the purpose of any investigation into any suspected
i: any threat made by a liable parent against the welfare of any carer
ii: any threat made by a liable spouse or partner liable spouse or partner
iii: any threat made by a liable person against the welfare of an officer of the Inland Revenue Department:
b: the communication, to the person who, in relation to any liable person and to any financial support payable by the liable person under this Act, is the payee, of such information as the Commissioner considers desirable for the purpose of informing that person of the amount of any such financial support that is in arrear and unpaid by the liable person and the enforcement actions that have been taken or are proposed for the purpose of securing payment of that amount:
ba: the communication from time to time, to the person who, in relation to any liable person and to any financial support payable by the liable person under this Act, is the payee, of such information as the Commissioner considers desirable for the purpose of informing that person, in relation to any period, of the amount of any such financial support that has been paid by the liable person for or during that period, and the date or dates on which the payment or payments have been made:
c:
d: the communication, to the General Manager of Veterans’ Affairs New Zealand or any member of the Defence Force authorised in that behalf, of information relating to the amount of financial support paid by the Commissioner pursuant to Part 9 Social Security Act 2018 Part 6
db: the communication, to the Chief Executive of the Ministry of Justice or any officer of the Ministry of Justice authorised in that behalf, of information for the purpose of carrying into effect subpart 4
dc: the communication, to the Commissioner of Police or any Police employee subpart 4
e: the communication, to the Chief Executive of the Ministry of Justice Ministry of Justice
i: the enforcement outside New Zealand of—
A: child support liabilities; or
B: maintenance liabilities,— that arose under this Act or under the Family Proceedings Act 1980
ii: the enforcement within New Zealand of child support or maintenance liabilities that arose under the law of a foreign country.
3: Any person to whom this section applies—
a: shall, if and when required by the Commissioner to do so, certify in the manner prescribed in subsection (5) that he or she has been shown, has read, and has understood the provisions of this section; and
b: thereafter shall be bound to maintain and aid in maintaining the secrecy of all matters relating to the Inland Revenue Acts, including all Acts (whether repealed or not) at any time administered by or in the Inland Revenue Department or relating to such other functions as may from time to time be, or have been, lawfully conferred on the Commissioner which come to his or her knowledge; and
c: shall not at any time communicate such matters to any person except for any purpose or purposes for which the Commissioner authorises such disclosure and to the extent that the Commissioner authorises such disclosure.
4: Without limiting the generality of subsection (3), it is hereby declared that no person to whom this section applies shall be required to produce in any court or tribunal any book or document, or to divulge or communicate to any court or tribunal any matter or thing which that person may acquire or have access to or be given by way of information to which this section applies.
5: The certificate referred to in subsection (3) shall be given in the form prescribed by the Commissioner, and shall include the full name, address, and signature of the person giving the certificate and the date on which the certificate is given.
6: The certificate referred to in subsection (3) and subsection (5) shall,—
a: where it is given by any persons referred to in subsection (2)﻿(d), be kept by Veterans’ Affairs New Zealand as a permanent record; or
b: where it is given by any persons referred to in subsection (2)﻿(db) or (e) Ministry of Justice
bb: if it is given by any persons referred to in subsection (2)﻿(dc), be kept by the New Zealand Police as a permanent record; or
c: where it is given by any other person referred to in subsection (2), be kept by the Inland Revenue Department as a permanent record.
7: Every person to whom this section applies who knowingly acts in contravention of any provision of this section commits an offence against this section and is liable on
8: Notwithstanding anything in any other Act, nothing shall prevent the Commissioner or any officer of the Inland Revenue Department from—
a: using information obtained under this Act for the purposes of carrying into effect the provisions of any of the Inland Revenue Acts; or
b: using information obtained under any of the Inland Revenue Acts for the purposes of carrying into effect the provisions of this Act.
9: sections 18 to 18J income of
10:
11: Section 240(1) Inland Revenue Acts amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 240(1) officer of the Department amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 240(2) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 240(2)﻿(a) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 240(2)﻿(a)﻿(i) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 240(2)﻿(a)﻿(ii) amended 25 February 2016 section 53 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 240(2)﻿(a)﻿(ii) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 240(2)﻿(a)﻿(ii) amended 26 April 2005 section 3 Child Support Amendment Act 2005 Section 240(2)﻿(ba) inserted 1 February 1999 section 80 Social Security Amendment Act 1998 Section 240(2)﻿(c) repealed 31 August 2017 section 383(1) Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 Section 240(2)﻿(d) replaced 31 August 2017 section 383(2) Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 Section 240(2)﻿(d) amended 26 November 2018 section 459 Social Security Act 2018 Section 240(2)﻿(db) inserted 26 September 2006 section 45(1) Child Support Amendment Act 2006 Section 240(2)﻿(dc) inserted 26 September 2006 section 45(1) Child Support Amendment Act 2006 Section 240(2)﻿(dc) amended 1 October 2008 section 130(1) Policing Act 2008 Section 240(2)﻿(e) amended 1 October 2003 section 14(1) State Sector Amendment Act 2003 Section 240(2)﻿(e) amended 1 October 2003 section 14(2) State Sector Amendment Act 2003 Section 240(2)﻿(e) amended 1 July 1995 section 10(1) Department of Justice (Restructuring) Act 1995 Section 240(6)﻿(a) replaced 31 August 2017 section 383(3) Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 Section 240(6)﻿(b) amended 26 September 2006 section 45(2) Child Support Amendment Act 2006 Section 240(6)﻿(b) amended 1 October 2003 section 14(1) State Sector Amendment Act 2003 Section 240(6)﻿(bb) inserted 26 September 2006 section 45(3) Child Support Amendment Act 2006 Section 240(7) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 240(9) amended 18 March 2019 section 326 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 Section 240(9) amended 1 April 2015 section 34 Child Support Amendment Act 2013 Section 240(9) amended 1 April 1995 section YB 1 Income Tax Act 1994 Section 240(10) repealed 31 August 2017 section 383(4) Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 Section 240(11) repealed 31 August 2017 section 383(5) Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017
15: Amendments to other Acts
Amendment to Accident Compensation Act 1982
241: Compensation not assignable
Amendment(s) incorporated in the Act(s). Amendment to Administration Act 1969
242: Protection of administrator against certain claims
Amendment(s) incorporated in the Act(s) Amendment to Adoption Act 1955
243: Effect of adoption order
Amendment(s) incorporated in the Act(s) Amendment to Children, Young Persons, and Their Families Act 1989
244: Recovery of cost of maintenance of children and young persons in care
Amendment(s) incorporated in the Act(s) Amendment to Companies Act 1955
245: Preferential payments
Amendment(s) incorporated in the Act(s) Amendment to District Courts Act 1947
246: Effect of attachment orders
Amendment(s) incorporated in the Act(s) Amendment to Family Courts Act 1980
247: Jurisdiction of Family Courts
Amendment(s) incorporated in the Act(s) Amendments to Income Tax Act 1976
248: Incomes wholly exempt from tax
Amendment(s) incorporated in the Act(s).
249: Interpretation of term pay-period taxpayer
Amendment(s) incorporated in the Act(s). Amendment to Inland Revenue Department Act 1974
250: Interpretation
Amendment(s) incorporated in the Act(s). Amendments to Insolvency Act 1967
251: Priorities
Amendment(s) incorporated in the Act(s)
252: Debts from which discharge releases bankrupt
Amendment(s) incorporated in the Act(s)
16: Transitional and savings provisions
253: No liability to pay financial support under this Act until 1 July 1992
Notwithstanding section 1(3)
a: no person shall be liable to pay financial support under this Act; and
b: no person shall be entitled to receive financial support under this Act; and
c: no person shall make a deduction from any money payable to a liable person,— in respect of any period before 1 July 1992, and every provision of this Act shall be read accordingly. Enforcement of maintenance liabilities after Royal assent
254: Changes to ways in which maintenance liabilities may be enforced
Amendment(s) incorporated in the Act(s)
255: Evidence of default
Amendment(s) incorporated in the Act(s) Enforcement of liable parent contributions payable before 1 July 1992
256: Savings in respect of outstanding liable parent contributions
1: Notwithstanding the Social Security Amendment Act (No 5) 1991,—
a: sections 10A 12J section 27X) and Schedule 20 continue to apply
b: section 27X of the Social Security Act 1964 in respect of any liable parent contributions assessed under that Act which are due but unpaid at the close of 30 June 1992 as if those sections and that schedule had not been repealed or amended by the Social Security Amendment Act (No 5) 1991.
2: Notwithstanding subsection (1), the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964 chief executive Section 256(1)﻿(a) amended 17 September 1997 section 2 Child Support Amendment Act (No 2) 1997 Section 256(2) amended 1 October 1998 section 11 Employment Services and Income Support (Integrated Administration) Act 1998
257: Saving in respect of assignment of accident compensation
Notwithstanding section 241 section 89 of the Accident Compensation Act 1982 section 27Y of the Social Security Act 1964 section 256
258: Saving in respect of jurisdiction of Family Courts
Notwithstanding section 247 sections 27I to 27ZI of the Social Security Act 1964 section 256 section 11 Enforcement of maintenance liabilities payable before 1 July 1992
259: Savings in respect of outstanding maintenance liabilities
1: Notwithstanding the Family Proceedings Amendment Act 1991,—
a: sections 2 6 7 Parts 6 7 section 101 continue to apply
b: section 101 section 101A section 254 and section 101B section 2 in respect of the enforcement of the liability of any person to pay maintenance under that Act which is due but unpaid at the close of 30 June 1992 under a maintenance order as if those sections and those Parts had not been amended or repealed by the Family Proceedings Amendment Act 1991.
2: In this section, maintenance order section 2 Section 259(1)﻿(a) amended 17 September 1997 section 3(a) Child Support Amendment Act (No 2) 1997 Section 259(1)﻿(b) amended 17 September 1997 section 3(b) Child Support Amendment Act (No 2) 1997
260: Savings in respect of assignment of accident compensation
Notwithstanding section 241 sections 105 110 118 121 section 259 Conversion of liable parent contributions
261: Automatic applications for formula assessment in respect of existing liable parent contributors
1: Where—
a: any person is, on 15 March 1992, a liable parent Social Security Act 1964
b: the Commissioner obtains sufficient information from the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964 section 14 the custodian of the qualifying child in respect of whom those contributions are so required to be made shall be deemed to have made a properly made application for formula assessment of child support in relation to that child and that liable parent on 16 March 1992, and the provisions of this Act shall, with any necessary modifications, apply accordingly.
2: The Commissioner shall, as soon as practicable, give a notice in accordance with section 23
3: Any person to whom any such notice is given and who disputes that he or she is a parent of the child within the meaning of section 7 section 92
4: Where any such notification is received by the Commissioner,—
a: subsection (1) shall not apply; and
b: if the custodian is an eligible custodian of that child who is in receipt of a social security benefit, the custodian shall be required to make an application for formula assessment of child support in relation to that child and that liable parent in accordance with section 9
c: if the custodian is an eligible custodian of that child who is not in receipt of a social security benefit, the custodian may make an application for formula assessment of child support in relation to that child and that liable parent under section 8 Section 261(1)﻿(a) amended 1 April 1993 section 3 Child Support Amendment Act 1993 Section 261(1)﻿(b) amended 1 October 1998 section 11 Employment Services and Income Support (Integrated Administration) Act 1998 Child maintenance liabilities after 1 July 1992 under existing court orders and registered agreements
262: Expiry of certain suspended child maintenance orders and agreements
1: Every maintenance order—
a: which is made before 1 July 1992 under Part 6
b: which is, as at the close of 30 June 1992, suspended and unenforceable by reason of the operation of section 27J of the Social Security Act 1964 shall cease to remain in force at the close of the 30 June 1992.
2: Every maintenance agreement,—
a: which is registered under section 83 section 84
b: which is, as at the close of 30 June 1992, suspended and unenforceable by reason of the operation of section 27J of the Social Security Act 1964 shall cease to be registered under the Family Proceedings Act 1980
263: Continuation of certain other child maintenance orders and agreements
1: This section applies where any person is, at the commencement of 1 July 1992, required to pay money towards the support of any child under—
a: a maintenance order of the court; or
b: a maintenance agreement registered under section 83 section 84
c: any maintenance order made against any person by any court in a Commonwealth or designated country that has before 1 July 1992 been registered or confirmed in New Zealand under the Family Proceedings Act 1980
2: Each order or agreement to which this section applies—
a: may be enforced in accordance with section 264 section 265
b: shall continue in full force and effect until whichever is the earliest of the following dates:
i: the date on which child support under a formula assessment commences to be payable, in accordance with this Act, to the person entitled to receive payments under the order or agreement, by the person liable to make those payments; or
ii: in a case where a voluntary agreement made in relation to the child between the parties to the order or agreement is accepted by the Commissioner, the date on which that voluntary agreement first applies in accordance with section 59
iii: the date on which a benefit is granted under the Social Security Act 2018 Part 6 or the New Zealand Superannuation and Retirement Income Act 2001
iv: the date that the order or agreement would have expired if this Act had not been passed,— and thereupon, at the close of that date, shall cease to remain in force or shall cease to be registered or confirmed under the Family Proceedings Act 1980 Section 263(2)﻿(b)﻿(iii) amended 26 November 2018 section 459 Social Security Act 2018 Section 263(2)﻿(b)﻿(iii) amended 21 April 2005 section 9(1) New Zealand Superannuation and Retirement Income Amendment Act 2005 Section 263(2)﻿(b)﻿(iii) amended 12 October 2001 section 77 New Zealand Superannuation Act 2001
264: Enforcement of Department of Social Welfare administered child maintenance orders and agreements
1: This section applies to every order and agreement to which section 263
a: the name and current address of the person entitled to receive payments under the order or agreement; and
b: the names and dates of birth of each child in respect of whom the maintenance is payable; and
c: the amount payable for each child, the frequency of the payments, and the date on which the order ceases to remain in force; and
d: such other information as the Commissioner may require in order to be satisfied that the information required to be provided under section 14
2: Every order or agreement to which this section applies—
a: shall be deemed, for the purposes of enforcement by the Commissioner, to be a qualifying voluntary agreement that has been accepted by the Commissioner under Part 3
b: the provisions of sections 58 to 65
i: notwithstanding section 59
ii: notwithstanding section 62 Family Proceedings Act 1980 section 263(2)﻿(b)
3: The Commissioner shall, as soon as practicable, give a notice in accordance with section 60
4: Any person to whom any such notice is given and who disputes the accuracy of any information given by the Director-General of Social Welfare shall notify the Commissioner in writing of that fact not more than 28 days after the date on which the notice is given.
5: Where any such notification is received by the Commissioner,—
a: subsection (2) shall not apply; and
b: any party to the order or agreement who wishes the Commissioner to enforce it shall be required to make an application under section 265(2)﻿(a)
265: Enforcement of other child maintenance orders and agreements
1: This section applies to every order and agreement to which section 263
a: the Commissioner does not receive from the Director-General of Social Welfare, before 1 July 1992, the following information:
i: the name and current address of the person entitled to receive payments under the order; and
ii: the names and dates of birth of each child in respect of whom the maintenance is payable; and
iii: the amount payable for each child, the frequency of the payments, and the date on which the order ceases to remain in force; and
iv: such other information as the Commissioner may require in order to be satisfied that the information required to be provided under section 14
b: section 264(5)﻿(b)
2: Any order or agreement to which this section applies may be enforced in one of the following ways:
a: either party to the order or agreement may apply to the Commissioner in writing for acceptance of that order or agreement for the purposes of enforcement; or
b: to the extent that paragraph (a) does not apply, all money payable under the order or agreement shall, as soon as it is in arrear and unpaid, constitute a debt by the person against whom the order or agreement was made to the person to whom the money is payable pursuant to the order or agreement, and that money may, without prejudice to any mode of recovery, be enforceable by any person in the same manner as a judgment given in the District Court in civil proceedings.
3: Notwithstanding section 55
a: provides satisfactory evidence of—
i: the name and last known address of the person required to make payments under the order; and
ii: the amount payable towards the maintenance of the applicant, the frequency of payment, and the date on which the order ceases to remain in force; and
b: is signed by either party to the order or agreement; and
c: complies with section 55(1)﻿(d) to (g)
4: Where any such application is properly made within the meaning of subsection (3),—
a: the order or agreement shall be deemed for the purposes of enforcement by the Commissioner, to be a qualifying voluntary agreement that has been accepted by the Commissioner under Part 3
b: the provisions of sections 58 to 65 except that—
i: notwithstanding section 59
A: in any case where the application and all the information required to be provided is received by the Commissioner on or before 30 June 1992, on 1 July 1992; or
B: in any case where the application and all the information required to be provided is not received by the Commissioner on or before 30 June 1992, on the day on which the application and all the information required to be provided is received by the Commissioner; and
ii: notwithstanding section 62 Family Proceedings Act 1980 section 263(2)﻿(b)
266: Deferral of commencement of formula assessment in certain cases
Where—
a: any party to an order or agreement to which section 263
b: another party to that order or agreement makes an application to the Family Court under section 104
c: the Family Court either—
i: declines the application; or
ii: declines to make an order pursuant to the application; or
iii: makes an order in determination of that application,— child support under a formula assessment shall, notwithstanding section 18 section 104 Continuation of existing maintenance orders after 1 July 1992 Heading amended 26 April 2005 section 3 Child Support Amendment Act 2005
267: Enforcement of Department of Social Welfare administered
1: This section applies where—
a: any person is, on 30 June 1992, required to pay money towards the support of any other person (other than a child of the first-mentioned person) under—
i: a maintenance order of the court; or
ii: a maintenance agreement registered under section 83 section 84
iii: an order made under section 78 section 81
iv: any maintenance order made against any person by any court in a Commonwealth or designated country that has been registered in New Zealand under the Family Proceedings Act 1980
b: except in the case of an order referred to in paragraph (a)﻿(iv), the amount payable under the order or agreement is not less than $10 per week; and
c: the Commissioner obtains the following information from the Director-General of Social Welfare on or before 30 June 1992:
i: the name and address of the person entitled to receive payments under the order or agreement; and
ii: the amount payable towards the maintenance of that other person, the frequency of the payments, and the date on which the order or agreement ceases to remain in force.
2: Where this section applies to an order or agreement,—
a: the party towards whose support money is required to be paid under the order or agreement shall be deemed to have applied to the Commissioner for enforcement of the order or agreement; and
b: the order or agreement shall be deemed to be an order to which Part 4
3: The Commissioner shall, as soon as practicable, give a notice to each party to an order or agreement to which this section applies specifying the information that has been obtained from the Director-General of Social Welfare under this section.
4: Any person to whom any such notice is given and who disputes the accuracy of any information given by the Director-General of Social Welfare shall notify the Commissioner in writing of that fact not more than 28 days after the date on which the notice is given.
5: Where any such notification is received by the Commissioner,—
a: in relation to any order or agreement referred to in any of subparagraphs (i), (ii), or (iii) of subsection (1)﻿(a),—
i: subsection (2) shall not apply; and
ii: the person who is entitled to receive the payments under the order or agreement shall be required to make an application under section 268(1)
b: in relation to any order referred to in subparagraph (iv) of subsection (1)﻿(a), the notification shall be deemed to be an objection made under section 90(2) Section 267 heading amended 26 April 2005 section 3 Child Support Amendment Act 2005
268: Enforcement of other
1: This section applies to every order and agreement to which section 267(1)﻿(a) and (b)
a: no application is deemed to be made under section 267(2)﻿(a)
b: section 267(5)﻿(a)﻿(ii)
2: The person who is entitled to receive payments under any order or agreement to which this section applies may, in a written application made to the Commissioner, request that the order or agreement be deemed to be an order to which Part 4
3: Every such request shall provide satisfactory evidence of—
a: the name and last known address of the person required to make payments under the order or agreement; and
b: the amount payable towards the maintenance of the applicant, the frequency of the payments, and the date on which the order or agreement ceases to remain in force.
4: Where the Commissioner accepts such a request, the order or agreement shall be deemed to be an order made,—
a: in any case where the request and all the information required to be provided is received by the Commissioner on or before 30 June 1992, on 1 July 1992; or
b: in any case where the request and all the information required to be provided is not received by the Commissioner on or before 30 June 1992, on the day on which the request and all the information required to be provided is received by the Commissioner. Section 268 heading amended 26 April 2005 section 3 Child Support Amendment Act 2005 Child Support Amendment Act (No 3) 2013 Heading inserted 31 March 2014 section 8 Child Support Amendment Act (No 3) 2013
268A: Transitional provision for proceedings commenced before commencement of Child Support Amendment Act (No 3) 2013 but not completed
1: This section applies to proceedings under this Act that were commenced before the date of commencement of the Child Support Amendment Act (No 3) 2013 pending proceeding
2: The following provisions do not apply to a pending proceeding:
a: section 226A
b: section 226B
c: section 226C
d: section 226D
3: Section 226 Child Support Amendment Act (No 3) 2013 Child Support Amendment Act (No 3) 2013 Section 268A inserted 31 March 2014 section 8 Child Support Amendment Act (No 3) 2013 Miscellaneous provisions
269: Transfer of information during transitional period
Notwithstanding anything in any other Act, the Director-General of Social Welfare shall, to the extent that it is practicable to do so, provide the Commissioner with the information referred to in section 261 section 264 section 267
270: Beneficiaries to apply for child support from 16 March 1992
Nothing in section 9
271: Assessment activity under Social Security Act 1964 to cease from 16 March 1992
Notwithstanding the Social Security Act 1964
a: a liable parent who is, after 15 March 1992, given notice of a grant of benefit under section 27L of that Act section 27M of that Act
b: the Director-General of Social Welfare shall cease to be required, after 15 March 1992, to determine a liable parent's weekly income or to calculate any contribution under section 27N of that Act
272: Transitional date for calculating living allowance
For the purpose of calculating the amount of the living allowance to which a person is entitled for the child support year ending with 31 March 1993, every reference in section 30
273: Transitional date for departure order and lump sum order applications
For the purposes of section 104 section 108
275: Application of repealed provisions of Tax Administration Act 1994
Where a provision of this Act (a relevant provision)—
a: refers to a provision of the Tax Administration Act 1994 Tax Administration Amendment Act (No 2) 1996
b: incorporates the repealed provision for any purpose to give effect to the relevant provision,— the repealed provision shall be deemed to continue in effect for the purpose of giving effect to the relevant provision. Section 275 added 26 July 1996 Child Support Amendment Act 1996
276: Application, transitional,
1: The application, transitional, Schedule 1 1 April 2015
2: The application, transitional, and savings provisions are set out in the following Parts of Schedule 1 The following table is small in size and has 2 columns. Column 1 is headed Part heading. Column 2 is headed Part of Schedule 1. Part heading Part of Schedule 1 Child Support Amendment Act 2013, etc: provisions relating to amendments effective on 1 April 2015 1 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 1A Child Support Amendment Act 2013: Provisions relating to amendments effective on 1 April 2016 2 Section 276 inserted 17 April 2013 section 31 Child Support Amendment Act 2013 Section 276 heading amended 25 February 2016 section 54(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 276(1) amended 25 February 2016 section 54(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 276(1) amended 27 February 2014 section 148 Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 276(2) inserted 25 February 2016 section 54(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 276(2) table amended 1 April 2016 section 62 Child Support Amendment Act 2013