Child Support Amendment Act 2003

Child Support Amendment Act 2003

Public Act2003 No 8
Date of assent26 March 2003

The Parliament of New Zealand enacts as follows:

1 Title
  • This Act is the Child Support Amendment Act 2003.

2 Commencement
  • This Act comes into force on the day on which it receives the Royal assent.

3 Child Support Act 1991
4 Unremitted deductions made by employers
  • (1) The heading to section 147 of the principal Act is amended by adding the words or PAYE intermediaries.

    (2) Subsection (1) applies to obligations under the principal Act that arise on and after 1 April 2004.

5 Protected net earnings rate
  • (1) Section 165(1) of the principal Act is amended by inserting, after the words the employer of a liable person, the words , or a PAYE intermediary for the employer,.

    (2) Section 165(2) of the principal Act is amended by inserting, after the words an employer, the words or a PAYE intermediary.

    (3) Section 165 of the principal Act is amended by adding the following subsection:

    • (3) In this section, PAYE intermediary means a PAYE intermediary as defined in section OB 1 of the Income Tax Act 1994.

    (4) Subsections (1) to (3) apply to obligations under the principal Act that arise on and after 1 April 2004.

6 Position where liable person has 2 or more employers
  • (1) Section 166(2) of the principal Act is amended by—

    • (a) inserting, after the words an employer of the liable person, the words , or a PAYE intermediary for the employer,:

    • (b) inserting, after the words all employers of the liable person, the words and all PAYE intermediaries.

    (2) Section 166 of the principal Act is amended by adding the following subsection:

    • (3) In this section, PAYE intermediary has the same meaning as in section OB 1 of the Income Tax Act 1994.

    (3) Subsections (1) and (2) apply to obligations under the principal Act that arise on and after 1 April 2004.


Legislative history

19 March 2003Divided from Taxation (Annual Rates, Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Bill (Bill 213-3D)
25 March 2003Third reading