Child Support Amendment Act 2013

  • This version was replaced on 17 July 2018 to make corrections to sections 12 and 13 under section 25(1)(k) of the Legislation Act 2012.

Reprint as at 25 February 2016

Coat of Arms of New Zealand

Child Support Amendment Act 2013

Public Act
 
2013 No 12
Date of assent
 
16 April 2013
Commencement
 
see section 2
Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

This Act is administered by the Inland Revenue Department.

Contents

1Title
2Commencement
3Principal Act amended
4Long Title repealed
5Interpretation
6New section 3A inserted
3ATransitional and savings provisions relating to amendments to this Act
7Objects
8New section 4A inserted
4AOverview of child support payable under formula assessment
9Children who qualify for child support
10New headings and sections 7B to 19 substituted
7BAssumptions about parents of child
8Who may apply for formula assessment
9Social security beneficiaries must apply for formula assessment
10Form of application
11Multiple applications in single form
12Deemed application by beneficiary
13Notification by Commissioner of application
14Commissioner to establish proportions of care
15How Commissioner establishes proportions of care
16Determining care cost percentages
17Determining who are liable parents and receiving carers
18Effect of being liable parent or receiving carer
19When liability to pay child support starts
11New section 25 substituted
25When liability to pay child support ceases
12New headings and sections 29 to 36D substituted
29Commissioner to assess child support payable under formula assessment
30Formula for assessing annual amount of child support
31Annual amount of child support payable by liable parent
32Minimum annual rate of child support
33Income percentage
34Child support income amount
35Adjusted taxable income
35ALiving allowance
35BDependent child allowance
36Multi-group allowance
36AWhere parent is sole receiving carer
36BWhere no receiving carers are parents
36CWhere 1 receiving carer is parent and other is non-parent
36DChild expenditure tables
13New heading and sections 40AA to 45 substituted
40AAInterpretation for purposes of sections 40 to 45
40Estimated taxable income
41Effect of election
42Revocation of election and subsequent elections
43Effect of revocation of election
44End-of-year reconciliation
44ADetermining income amount if no tax return filed
45Penalty if estimated income less than 80% of actual income
14Minimum rate of child support or domestic maintenance
15New section 82 substituted
82Parents and receiving carers to advise Commissioner of changes
16Commissioner to give effect to changed circumstances
17New sections 88 to 89 substituted
88Notice of assessment of formula assessment of child support
88ADetails in notices of assessments
89Notification by Commissioner to other payers and payees
18Exemption for long-term hospital patients
19Exemption for long-term prisoners
19ASection 89F amended (Exemption does not apply at any time during child support year if income criteria not met at any time during relevant period)
20Objections to appealable decisions
21Objections to assessments
22Requirements in relation to objections
22AApplication for determination
23Commissioner may make determination under this Part
24Sections 100 and 101 repealed
25Matters as to which court must be satisfied before making order
26Orders that may be made
27Discretionary relief if debt uplifted
28New section 152B inserted
152B Offsetting child support payments
29New section 179A inserted
179AWaiver of right to payment
30Section 237 substituted
237Rounding of amounts
31New section 276 added
276Transitional and savings provisions relating to amendments to Act
32New Schedule 1 inserted
33New Schedules 2 and 3 inserted
34Consequential amendments to principal Act
35Consequential amendment to Adoption Act 1955
36Consequential amendment to Births, Deaths, Marriages, and Relationships Registration Act 1995
[Repealed]
37Matters as to which court must be satisfied before making order [Repealed]
[Repealed]
38New heading and sections 129 to 131B substituted [Repealed]
39New sections 134 to 134B substituted
134Penalties for late payment of financial support debts
134AStatus of penalties under section 134
134BAct’s provisions on liable person’s financial support debt also apply to payees’ debts arising from overpayments
40Interpretation for purposes of sections 135A to 135O
41New heading and section 135AA inserted
135AANon-compliance without reasonable cause with previous payment agreements
42Application of sections 135B to 135G
43New section 135FA inserted
135FADiscretionary relief from incremental penalties unpaid before agreement entered into on or after 1 April 2016
44Discretionary relief for residual incremental penalty debt
45New section 135GA inserted
135GADiscretionary relief for residual penalty-only debt
46New sections 135GB and 135H inserted
135GBRelief from initial late payment penalty if full or substantial compliance with payment arrangement entered into or made on or after 1 April 2016 and within 3-month period
135HRelief from initial late payment penalty if full compliance with payment arrangement entered into or made before 1 April 2016 and within 3-month period
47Relief from incremental penalties unpaid before agreement entered into
48Relief from incremental penalties in relation to arrangements entered into or made before commencement
49Relief from ongoing incremental penalties if payment agreement in force
50Relief from ongoing incremental penalties if deduction notice in force
51Method in which payments to be made
52Overpayments to payees
53New section 151AA inserted
151AAOverpayments to payees on or after 1 April 2016
54Section 151A repealed
55Relief in cases of serious hardship
56Relief in case of exemption granted to liable person
57New section 152B inserted [Repealed]
[Repealed]
58Deduction notice [Repealed]
59Payee may uplift financial support debt
60New sections 180A to 180D inserted
180ACommissioner may write off benefit component of child support debt if receiving carer was social security beneficiary and recovery would cause serious hardship or be inefficient use of Commissioner’s resources
180BCommissioner may write off child support debt if liable person has died and his or her estate is insufficient
180CCommissioner may write off child support debt if receiving carer has died and debt is likely to be unable to be recovered
180DSections 180B and 180C to cover child support penalties
61Direct payment to payee [Repealed]
62Section 276 amended
63Schedule 1 amended
11Insertion of sections 180A and 180C (Writing off of child support debt)
Reprint notes

The Parliament of New Zealand enacts as follows: