New Zealand Legislation: Acts
Acts are laws made by Parliament
Reprint as at 1 January 2011
| Public Act | 1991 No 142 |
| Date of assent | 18 December 1991 |
| Commencement | see section 1(3), (4) |
Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.
A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.
This Act is administered by the Inland Revenue Department.
1 Short Title and commencement
Part 1
Liability to pay child support under formula assessment
General principles concerning liability to pay child support
5 Children who qualify for child support
6 Parents by whom child support payable
7A Commissioner may disregard document from overseas jurisdiction if not satisfied that document is valid and authentic
Persons who may apply for formula assessment of child support
8 Custodian may apply for formula assessment
9 Custodian in receipt of social security benefit must apply for formula assessment
10 Non-custodial parent of child may apply for formula assessment
Persons who are principal providers of care or who share care substantially equally
11 Person who is principal provider of care for child
12 Position where no agreement as to who is principal provider of care
13 Substantially equal sharing of care of child
Procedure on application for formula assessment
16 Deemed application by beneficiary where child support ceases to be payable under voluntary agreement
Commencement of liability to pay child support
18 Liability arises on acceptance of application
19 Commencement of liability of person declared to be parent after application made
20 Suspension of voluntary agreements
Procedure after acceptance or refusal of application for formula assessment
21 Duty to give notice of decision to unsuccessful applicant
22 Duty to give notice of decision to custodian
23 Duty to give notice to person from whom child support sought
Termination of liability to pay child support under formula assessment
25 When child support ceases to be payable
26 Miscellaneous provisions relating to death of custodian
Election to end formula assessment
27 Election by eligible custodian to end formula assessment
Part 2
Amount of child support payable under formula assessment made by Commissioner
28 This Part sets out rates of child support
29 Basic amount of child support payable
30 Meaning of term living allowance
31 Changes of circumstances that determine amount of living allowance
Modifications to basic formula in certain circumstances
32 Position where parent liable to 2 custodians in respect of 1 child
33 Position where parent liable to 2 or more custodians in respect of 2 or more children
34 Position where custody of 2 or more children is split between 2 liable parents
35 Position where liable parent shares custody of child
36 Position where parent is liable under both formula assessment and voluntary agreement in respect of different children
Provisions relating to taxable income
37 Nil assessment of taxable income [Repealed]
38 Application of assessments under Income Tax Act 1976 or Tax Administration Act 1994
38A Position where taxable income from withholding income not available for full tax year
39 Position where taxable income not readily ascertainable
39A Commissioner may take overseas taxable income into account
Election that child support income be based on estimated taxable income for current year
40 Election where taxable income for child support purposes is estimated to have fallen at least 15%
44 Reconciliation of estimated and actual taxable income after end of child support year
44A Reconciliation of estimated income where no tax return filed
45 Penalty where income underestimated
46 Interest to be charged on underestimations [Repealed]
Qualifying voluntary agreements
48 Voluntary agreements that qualify for acceptance
49 Minimum instalment required before agreement can be accepted
50 Exception where payee is social security beneficiary
51 Exception in respect of child support voluntary agreement where formula assessment in force
52 Exception in respect of spousal voluntary agreement where court order in force
53 Dual-purpose voluntary agreements
54 Act not to affect other provisions of agreement
Procedure on application for acceptance of voluntary agreements
58 Consequences of Commissioner accepting voluntary agreement
59 Commencement of liability under voluntary agreement
Procedure after acceptance or refusal of voluntary agreements
60 Duty to give notice of decision
Termination of liability to make payments under voluntary agreements
62 When payments under voluntary agreement cease to be payable
Variation of voluntary agreements
63 Voluntary agreement may be varied
64 Election to terminate liability under voluntary agreement
65 Child support voluntary agreement no bar to application for formula assessment
66 Voluntary agreement no bar to application for maintenance order under Family Proceedings Act 1980
66A Commissioner to give effect to orders made under Property (Relationships) Act 1976
Part 4
Court maintenance orders made after 1 July 1992
68 Effect of certain court orders
70 Election that Commissioner is not to enforce order
71 Period for which money payable under this Act
Part 5
Assessment of child support and domestic maintenance
Minimum rate of child support or domestic maintenance
72 Minimum rate of child support or domestic maintenance
Exemption in certain circumstances for prisoners and hospital patients
[Repealed]
73 Application for exemption by prisoner or hospital patient [Repealed]
74 Effect of election [Repealed]
75 End of exemption [Repealed]
76 Prisoner or hospital patient to advise Commissioner if exemption ends [Repealed]
Provisions relating to making of assessments
77 Assessment on basis of information supplied to Commissioner
78 Assessment to relate to all children for whom child support payable
79 Assessment to relate to whole or part of single child support year
80 Assessments for part of child support year
81 Notification requirements of liable parent
82 Liable parent to advise Commissioner of certain changes in living circumstances
83 Evidence relating to assessments
85 Assumptions as to future events
86 Commissioner to give effect to changed circumstances
88 Notice of assessment to be given to liable person
89 Notice to be given to payee
Subpart 1—Outline and definitions
Subpart 2—Exemptions for hospital patients, prisoners, and persons under 16 years
Exemption for hospital patients
89C Exemption for long-term hospital patients
89D Exemption for long-term prisoners
Exemption for persons under 16 years
89E Exemption for persons under 16 years
Restrictions on application of exemptions
89F Exemption does not apply at any time during child support year if income criteria not met at any time during relevant period
89G Other restrictions on application of exemptions
Application and grant of exemptions under this subpart
89H Applications for exemptions under this subpart
89I Grant of exemption under this subpart
89J Exempted person not entitled to refund
Subpart 3—Determinations in relation to exemptions for hospital patients, prisoners, and persons under 16 years
89K Commissioner may make determinations in relation to exemptions
89L Application for determination
89M Determination that exemption does not apply or ceases to apply or determination confirming exemption
89N Determination that provisions of Act relating to formula assessment of child support will be departed from
89P Commissioner may refuse to make determination because issues too complex
89Q Application disclosing no grounds for making determination: how dealt with
89R Other party to be notified
89S Procedure for dealing with application
89T Circumstances in which representation or assistance at hearing may be approved
89V Effect of pending applications
89W Commencement of determinations
89X Restriction on publication of reports of proceedings
Subpart 4—Exemption for victims of sex offences
89Y Application for exemption on grounds relating to sex offence
89Z Grant of exemption to victim of sex offence
89ZA Exemption is void if conviction quashed or finding is reversed or set aside
Subpart 5—Miscellaneous provisions concerning exemptions
89ZB Commissioner must give effect to exemption and may take changes into account
89ZC Exempted person must advise Commissioner of certain matters
89ZD Liable person liable for payment of financial support for parts of child support year to which exemption does not apply
90 Objections to appealable decisions
92 Requirements in relation to objections
93 Notice of result of objection
94 Determination of objection not to affect other assessments or decisions
95 Obligation to pay financial support where objection made
96 Objections to which this Part does not apply
Part 6A
Departure from formula assessment of child support initiated by liable parent or qualifying custodian
96A Commissioner may make determination
96B Application for determination
96C Matters as to which Commissioner must be satisfied before making determination
96D Determinations that may be made
96E Requirements for application
96F Commissioner may refuse to make determination because issues too complex
96G Application disclosing no grounds, etc, for making determination—how dealt with
96H Other party to be notified
96I Procedure for dealing with application
96J Circumstances in which representation or assistance at hearing may be approved
96K Child support agreements entered into before determination made
96M Effect of pending applications
96O Commencement of determinations
96P Restriction on publication of reports of proceedings
Part 6B
Departure from formula assessment of child support initiated by Commissioner
96Q Commissioner may make determination under this Part
96R Matters that Commissioner must be satisfied of before making determination
96S Commissioner may make preliminary enquiries
96T Notice to liable parent giving chance to respond
96U Written response by liable parent
96V Decision by Commissioner to start proceedings under this Part
96W Commissioner to notify liable parent
96X Commissioner to notify qualifying custodian
96Y Election by qualifying custodian to become party or discontinue proceedings
96Z Written representations by liable parent or qualifying custodian
96ZA Procedure for making determination
96ZB Determinations that may be made
96ZC Commissioner may refuse to make determination because issues too complex
96ZD Effect of pending proceedings under this Part
96ZE Commencement of determinations
96ZF Restriction on publication of reports of proceedings
96ZG Application of certain provisions in Part 6A to proceedings under this Part
Part 7
Jurisdiction of courts in relation to child support and domestic maintenance
General provisions relating to jurisdiction
98 Minimum liability in respect of child support
99 Declarations in respect of step-parents
Appeals from decisions of Commissioner in respect of objections under Part 6
100 Appeal by person from whom formula assessment of child support sought
101 Appeal by unsuccessful applicant for formula assessment
102 Appeals against other administrative decisions of Commissioner
103 Appeals against assessments
Appeals in relation to determinations
103A Appeal in relation to determination or decision under subpart 3 of Part 5A
103B Appeal by respondent from determination under Part 6A
103C Appeal from determination under Part 6B
103D Powers of Family Court on appeal
Orders for departure from formula assessment in special circumstances
104 Application for departure from formula assessment in special circumstances
105 Matters as to which court must be satisfied before making order
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
109 Orders for provision of child support in form of lump sum
110 Relationship between lump sum orders and assessed child support
111 Effect of lump sum orders on formula assessment of child support
Discharge, suspension, revival, and variation of orders
112 Discharge, suspension, revival, and variation of orders
Orders to set aside voluntary agreements
113 Power to set aside agreements
114 Implementation of decision
115 Pending appeal or application not to affect assessment
Urgent maintenance orders and suspension orders
Provisions relating to court orders
119 Cessation of orders under Act
120 Appeal from decisions of courts
121 Evidence on hearing of appeal against disallowance
122 Social security beneficiary to be compellable witness against liable parent
124 Publication of reports of proceedings
125 Intervention in proceedings
126 Copies of orders to be forwarded to Commissioner
Part 8
Collection of financial support
Financial support is debt due to the Crown
Method in which financial support to be collected
129 Right to choose payment method
130 Defaulters to pay child support by automatic deduction
131 Social security beneficiaries to pay financial support by automatic deduction
Due dates for payment of financial support
132 Due date for payment of financial support
133 Alteration to first due date where notice of assessment issued
134 Penalty for late payment of financial support debts
Interpretation provision relating to relief from penalties
135 Interpretation for purposes of sections 135A to 135O
Discretionary relief in respect of penalties
135A Application of sections 135B to 135G
135B Discretionary relief if reasonable cause
135C Discretionary relief if failure of another person to make deduction
135D Discretionary relief if honest oversight by liable person with no history of default
135E Discretionary relief if error made by Department
135F Discretionary relief if debt uplifted
135G Discretionary relief for residual incremental penalty debt
Mandatory relief in respect of initial late payment penalty
135H Relief from initial late payment penalty if payment arrangement
135I Relief from initial late payment penalty if minimum amount
Mandatory relief in respect of incremental penalties
135J Relief from incremental penalties unpaid before agreement entered into
135K Relief from incremental penalties in relation to arrangements entered into or made before commencement
135L Writing-off of incremental penalties if non-compliance with arrangement
135M Relief from ongoing incremental penalties if payment agreement in force
135N Relief from ongoing incremental penalties if deduction notice in force
135O Refunds paid out of Crown Bank Account without further appropriation
136 Amounts payable per month and per day
Application of payments collected
137 Order in which payments to be applied by Commissioner
138 Apportionment of payment between payees
Part 9
Payment of financial support
Establishment and operation of Child Support Trust Bank Account
139 Establishment of Child Support Trust Bank Account
140 Payments into, and out of, Child Support Trust Bank Account
141 Payment to custodians who are not social welfare beneficiaries
142 Payment of formula assessment child support to custodians who are social security beneficiaries
143 Payment of voluntary agreement child support to custodians who are social security beneficiaries
144 Payment of lump sum and other child support
145 Payment to spouses or other partners
146 Time at which payments are to be made
147 Unremitted deductions made by employers or PAYE intermediaries
148 Method in which payments to be made
150 Time at which unexplained remittances deemed to be received
151A Relief where child support overpaid before estimation
152 Relief in cases of serious hardship
152A Relief in case of exemption granted to liable person
155 Money from which deductions to be made
156 Copy of deduction notice to be given to liable person
157 Priority of deductions under this Act
159 Duty of payer to make deductions from money payable
160 Periodic deductions from money other than source deduction payments
162 Authority to make deductions
163 Payment of deductions to Commissioner
164 Discharge of liable person's liability to Commissioner and payer's liability to liable person
165 Protected net earnings rate
166 Position where liable person has 2 or more employers
167 Deductions to be held on trust
168 Payer failing to make financial support deductions
169 Unpaid financial support to constitute charge on payer's property
170 Payers not to disclose information
171 Offence to prejudice employees because of financial support liability
172 Other offences in relation to this Part
173 Penalty for late deductions [Repealed]
174 Write-off of late deduction penalty [Repealed]
175 Application of other provisions to amounts payable under this Part
176 Application of amounts paid or credited where 2 or more debts due
177 Records to be kept by payer
178 Mode of recovery of unpaid financial support
179 Payee has no right to take action to recover financial support payments
180 Payee may uplift financial support debt
181 Application of tax overpayments
185 Charging orders on life insurance policies
186 Extent to which charging orders bind the Crown
188 Powers and duties of receiver
Provisions as to enforcement of financial support liability
189 Order for enforcement of arrears
190 Power to issue summons to appear in court
192 Power to summons witnesses
197 Application of Legal Services Act 2000
198 Liable person doing community work to be discharged on payment
200 Dispositions may be restrained
201 Dispositions may be set aside
202 Procedure in High Court where defendant absent from New Zealand
203 No limitation of action to recover financial support
204 Crown Proceedings Act 1950 not affected
205 Recovery of financial support paid by one person on behalf of another
207 Amounts paid where no liability to pay exists, etc
209 Officers and employees of corporate bodies [Repealed]
211 Proceedings to be taken summarily
212 Information may charge several offences
213 Information may be laid within 10 years
215 Adoption of reciprocal agreement with other countries
216 Refund of excess financial support
216A Method of application for refund of excess financial support paid
216C Form of request for transfer of refund
216D Commissioner must transfer refund
218 Meaning of ordinarily resident in New Zealand
219 Power of Commissioner in respect of small amounts
219A Power of Commissioner where small debit results from exchange rate fluctuations
220 Evidentiary certificates by Commissioner
221 Commissioner may appear in legal proceedings by employee of the Crown
222 Proceedings not affected by vacancy or change in office of Commissioner
223 Service on protected person
224 Proceedings where respondent is absent from New Zealand or cannot be found
225 Proceedings by or against minors
226 Appointment of barrister or solicitor to assist court or represent children
229 Power of Family Court or District Court to call witnesses
236 Changes in published statistics to be disregarded
Part 15
Amendments to other Acts
Amendment to Accident Compensation Act 1982
241 Compensation not assignable
Amendment to Administration Act 1969
242 Protection of administrator against certain claims
Amendment to Adoption Act 1955
Amendment to Children, Young Persons, and Their Families Act 1989
244 Recovery of cost of maintenance of children and young persons in care
Amendment to Companies Act 1955
Amendment to District Courts Act 1947
246 Effect of attachment orders
Amendment to Family Courts Act 1980
247 Jurisdiction of Family Courts
Amendments to Income Tax Act 1976
248 Incomes wholly exempt from tax
249 Interpretation of term pay-period taxpayer
Amendment to Inland Revenue Department Act 1974
Amendments to Insolvency Act 1967
252 Debts from which discharge releases bankrupt
Part 16
Transitional and savings provisions
253 No liability to pay financial support under this Act until 1 July 1992
Enforcement of maintenance liabilities after Royal assent
254 Changes to ways in which maintenance liabilities may be enforced
Enforcement of liable parent contributions payable before 1 July 1992
256 Savings in respect of outstanding liable parent contributions
257 Saving in respect of assignment of accident compensation
258 Saving in respect of jurisdiction of Family Courts
Enforcement of maintenance liabilities payable before 1 July 1992
259 Savings in respect of outstanding maintenance liabilities
260 Savings in respect of assignment of accident compensation
Conversion of liable parent contributions
261 Automatic applications for formula assessment in respect of existing liable parent contributors
262 Expiry of certain suspended child maintenance orders and agreements
263 Continuation of certain other child maintenance orders and agreements
264 Enforcement of Department of Social Welfare administered child maintenance orders and agreements
265 Enforcement of other child maintenance orders and agreements
266 Deferral of commencement of formula assessment in certain cases
Continuation of existing maintenance orders after 1 July 1992
267 Enforcement of Department of Social Welfare administered maintenance orders and agreements
268 Enforcement of other maintenance orders and agreements
269 Transfer of information during transitional period
270 Beneficiaries to apply for child support from 16 March 1992
271 Assessment activity under Social Security Act 1964 to cease from 16 March 1992
272 Transitional date for calculating living allowance
273 Transitional date for departure order and lump sum order applications
275 Application of repealed provisions of Tax Administration Act 1994
Child Support Amendment Act 1992
Child Support Amendment Act 1993
Child Support Amendment Act 1994
Child Support Amendment Act 1996
Child Support Amendment Act 1998
Child Support Amendment Act 1999
Child Support Amendment Act 2001
District Courts Amendment Act 2002
Child Support Amendment Act 2003
Child Support Amendment Act (No 2) 2005
An Act—
(a) to assess the minimum level of financial support payable by certain parents in respect of their children; and
(b) to provide for the collection and payment of child support and spousal maintenance payments; and
(c) to make transitional arrangements relating to maintenance liabilities under the Social Security Act 1964 and the Family Proceedings Act 1980
