1 Title and commencement

(1)

This Act is the Child Support Act 1991.

(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, this Act shall come into force on the day on which it receives the Royal assent.

(4)

Part 11 and Part 15 shall come into force on 1 July 1992.

Section 1 heading: amended, on 1 April 2015, by section 34 of the Child Support Amendment Act 2013 (2013 No 12).

Section 1(1): amended, on 1 April 2015, by section 34 of the Child Support Amendment Act 2013 (2013 No 12).

Section 1(2): substituted, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).