Child Support Amendment Act 1999

1: Short Title and commencement
1: This Act may be cited as the Child Support Amendment Act 1999, and is part of the Child Support Act 1991 the principal Act
2: Except as provided in subsections (3) to (5)
3: Section 5 living allowance
4: Section 10
5: Part 2 Family Proceedings Act 1980
1: Amendments to principal Act
2: Interpretation
1: Section 2(1) last relevant income year Last relevant income year
a: In a case where a liable parent's taxable income for the most recent income year was derived solely from source deduction payments, the most recent income year:
b: In the case of any other liable parent, the income year immediately preceding the most recent income year: .
2: Section 2(1) married person Most recent income year .
3: Section 2
3: For the purposes of this Act, an income year corresponds with a child support year if,—
a: In relation to a person whose income is assessed under the Tax Administration Act 1994
b: In relation to a person who is resident in a country outside New Zealand, the income year of that country ends on a date nearest to the last day of the child support year.
4: For the purposes of subsection (3)(a) section 38 of the Tax Administration Act 1994
5: For the purposes of subsection (3)(b)
4: This section applies with respect to child support payable in relation to the child support year commencing on 1 April 2001, and subsequent years.
3: Application requirements
Section 14(1)(f)
4: Basic amount of child support payable
1: Section 29(1)(b) child support income amount Child support income amount
a: In a case where the liable parent's taxable income for the most recent income year was derived solely from source deduction payments, the taxable income derived by the liable parent in the most recent income year; or
b: In the case of any other liable parent, the taxable income derived by the liable parent in the income year immediately preceding the most recent income year, inflated by the inflation percentage for the child support year,— or, if less, an amount equal to twice the yearly equivalent of the relevant average weekly earnings amount for the most recent income year .
2: Section 29(1)(b) inflation percentage Inflation percentage .
3: Section 29(1)(b) last relevant income year
4: Section 29(1)(b) relevant average weekly earnings amount Relevant average weekly earnings amount .
5: This section applies with respect to child support payable in relation to the child support year commencing on 1 April 2001, and subsequent years.
5: Meaning of term
living allowance This section amended s 30(4)
6: Position where taxable income from source deduction payments not available
1: The principal Act is amended by inserting, after section 38
38A:
1: This section applies where the Commissioner assesses the annual rate of child support payable under a formula assessment by a liable parent whose taxable income for the first 10 months of the most recent income year was derived solely from source deduction payments.
2: If, at the time of making the assessment, the Commissioner is unable to determine the amount of the liable parent's taxable income for the most recent income year, then the Commissioner may make a formula assessment on the basis that the liable parent's child support income amount is the lesser of—
a: The sum of—
i: The taxable income derived by the liable parent in the first 10 months of the most recent income year; and
ii: An amount that is equal to one-fifth of that taxable income; or
b: An amount equal to twice the yearly equivalent of the relevant average weekly earnings amount for the most recent income year.
3: The Commissioner must, as soon as practicable, amend a formula assessment if—
a: The Commissioner applies subsection (2)
b: The Commissioner subsequently ascertains the liable parent's taxable income for the most recent income year (whether or not an assessment has been made under the Income Tax Act 1976 Tax Administration Act 1994
c: The subsequently ascertained income is more than $500 in excess of, or less than, the figure calculated for the purposes of subsection (2)(a)
4: An assessment amended under subsection (3)
2: This section applies with respect to child support payable in relation to the child support year commencing on 1 April 2001, and subsequent years.
7: Position where taxable income not readily ascertainable
1: Section 39(2) that last relevant income year the most recent income year
2: This section applies with respect to child support payable in relation to the child support year commencing on 1 April 2001, and subsequent years.
8: Commissioner may take overseas taxable income into account
This section inserted section 39A
9: Amendments to election where taxable income for child support purposes is estimated to have fallen at least 15% that apply from commencement
1: This subsection substituted s 40(2)
2: This subsection inserted s 40(3)(ba)
10: Amendments to election where taxable income for child support purposes is estimated to have fallen at least 15% that apply from 1 July 2001
1: Section 40 subsection (1)
1: Subject to subsection (3) sections 41 to 44A
a: Before or during the child support year the person estimates that his or her taxable income for the income year corresponding with that child support year will be a particular amount; and
b: The amount of the estimate is not more than 85% of the person's taxable income for the last relevant income year (as inflated by the inflation percentage for the child support year if the last relevant income year in relation to that person is not the most recent income year).
2: This section applies with respect to child support payable in relation to the child support year commencing on 1 April 2001, and subsequent years.
11: Effect of election
1: Section 41(1)
a: Omitting the words the greater of $520 or
b: Inserting in item a is the greater of $520 or the
2: This section applies to child support payable in relation to the child support year commencing on 1 April 2000, and subsequent years.
12: Revocation of election
1: Section 42 subsection (2)
2A: An election made by a person under section 40
a: The person makes a later election under that section in relation to the child support year; and
b: The amount of the estimate is more than 85% of the person's taxable income for the last relevant income year (as inflated by the inflation percentage for the child support year, if required by section 40(1)(b)
2: Section 42 subsection (3)
3: An election is irrevocable, despite subsections (1) and (2A)
3: This section applies with respect to child support payable in relation to the child support year commencing on 1 April 2000, and subsequent years.
13: Effect of revocation
1: Section 43 subsection (1)
1: If an election made by a person under section 40 section 42
2: Section 43(3) receipt of a notice of revocation that complies with section 42 of this Act revocation of a notice under section 42
3: This section applies with respect to child support payable in relation to the child support year commencing on 1 April 2000, and subsequent years.
14: Reconciliation of estimated and actual taxable income after end of child support year
1: Section 44 subsection (1)
1: This section applies where the Commissioner makes, under any provision of the Income Tax Act 1976 section 21 Income Tax Act 1994 Tax Administration Act 1994 section 106 section 40
1A: The person's child support income amount that is to be used in a formula assessment for that child support year is to be taken to be, and always to have been, the lesser of—
a: The amount of the taxable income derived by that person in that child support year; or
b: The child support income amount that would have been used for the purposes of a formula assessment for that child support year if the person had not made any election under section 40
2: Section 44(2) Subsection (1) of this section Subsections (1) and (1A)
3: This section applies with respect to child support payable in relation to the child support year commencing on 1 April 2000, and subsequent years.
15: Reconciliation of estimated income where no tax return filed
1: This subsection inserted section 44A
2: This subsection amended s 40(1)
3: This subsection amended s 41(1)
4: This subsection amended s 45
16: Penalty where income underestimated
1: Section 45(3) paragraphs (a) (b)
a: The enactment of any Act amending the Income Tax Act 1994
b: The Commissioner making public, during the period commencing on the 1st day of the last month in that child support year and ending with the due date for payments in respect of that month, any ruling in relation to any provision of the Income Tax Act 1994 .
2: This section applies with respect to child support payable in relation to the child support year commencing on 1 April 2001, and subsequent years.
17: Interest to be charged on underestimations
1: This subsection repealed s 46
2: This subsection repealed ss 45(4) 90(1)(e) 235(1)(ca) 237(3)(c)
3: This subsection amended s 45(5)
4: This section is deemed to apply with respect to child support payable in relation to the child support year that commenced on 1 April 1999, and subsequent years.
18: Application requirements
Section 55(1)(e)
19: Application for exemption by prisoner or hospital patient
This section substituted section 73
20: Effect of election
This section substituted s 74(2)
21: End of exemption
This section substituted s 75
22: Notice of assessment to be given to liable person
This section substituted s 88
23: Objections to appealable decisions
This section inserted s 90(1)(ca)
24: Orders that may be made
1: Section 106(1)(b) child support year and to that liable parent
2: This section applies with respect to child support payable in relation to the child support year commencing on 1 April 2001, and subsequent years.
25: New sections inserted
This section inserted ss 135A 135B
26: Amounts payable per month and per day
This section substituted section 136
27: Method in which payments to be made
This section amended s 148
28: Relief where child support overpaid before estimation
1: The principal Act is amended by inserting, after section 151
151A:
1: The Commissioner may write-off the whole or part of a debt, and may make alterations in the assessment that are necessary for that purpose, if the debt—
a: Is repayable by a payee who was a social security beneficiary at any time during a child support year after an election was made by the liable parent that resulted in no child support being payable by the liable parent for the remainder of the child support year under section 40
b: Relates to an amount paid to the payee before the election was made by the liable parent; and
c: Is repayable to the Commissioner under section 151(1)(c)
2: The Commissioner may, if the debt has been paid in whole or in part, refund to the payee the whole or any part of the debt that has been paid, with or without writing-off any part of the debt that has not been paid.
3: Any refund made under this section must be paid out of the Crown Bank Account without further appropriation than this section.
2: This section applies with respect to child support payable in relation to the child support year commencing on 1 April 2000, and subsequent years.
29: Protected net earnings rate
Section 165
a: This paragraph amended s 165
b: This paragraph inserted s 165(2)
30: Position where liable person has 2 or more employers
This section inserted s 166(2)
31: Payee may uplift financial support debt
This section substituted s 180
32: Offences
This section amended s 208(a)
33: Refund of excess financial support
This section substituted s 216
34: Power of Commissioner where small debit results from exchange rate fluctuations
This section inserted s 219A
35: Regulations
1: Section 235
a: Repealing subsection (1)(c)
b: Repealing subsection (3)
2: This section applies with respect to child support payable in relation to the child support year that commences on 1 April 2001, and subsequent years.
36: Changes in published statistics to be disregarded
1: The principal Act is amended by repealing section 236
236:
1: This section applies to publication by the Department of Statistics of—
a: The ordinary time average weekly earnings (for males and females combined); or
b: The all groups index number of the Consumer Price Index.
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 income year in relation to the ordinary time average weekly earnings (for males and females combined); or
ii: For the year ending on 31 December immediately preceding the start of the child support year in relation to the all groups index number of the Consumer Price Index.
2: This section applies with respect to child support payable in relation to the child support year that commences on 1 April 2001, and subsequent years.
2: Amendment to
Family Proceedings Act 1980
37: Amendment to
Family Proceedings Act 1980 Section 2 Family Proceedings Act 1980 Convention country Convention country
a: Means a country that is a party to the United Nations Convention for the Recovery of Maintenance Abroad done at New York on 20 June 1956; but
b: Does not include Australia: .