Child Support Act 1991

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Reprint as at 8 September 2018

Child Support Act 1991

Public Act		1991 No 142
Date of assent		18 December 1991
Commencement		see section 1(3), (4)

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.

	Title [Repealed]
1	Title and commencement
2	Interpretation
3	Act to bind the Crown
3A	Application, transitional, and savings provisions relating to amendments to this Act
4	Objects
4A	Overview of child support payable under formula assessment
	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
7	Meaning of parent
7A	Commissioner may disregard document from overseas jurisdiction if not satisfied that document is valid and authentic
7B	Assumptions about parents of child
	Application for formula assessment
8	Who may apply for formula assessment
9	Social security beneficiaries must apply for formula assessment
10	Form of application
	Persons who are principal providers of care or who share care substantially equally [Repealed]
11	Multiple applications in single form
12	Deemed application by beneficiary
13	Notification by Commissioner of application
13A	Cases where formula assessment to be refused
	Determining care cost percentages
14	Commissioner to establish proportions of care
15	How Commissioner establishes proportions of care
16	Determining care cost percentages
	Liable parents and receiving carers
17	Determining who are liable parents and receiving carers
	Commencement of liability to pay child support [Repealed]
18	Effect of being liable parent or receiving carer
	Beginning of liability to pay child support under formula assessment
19	When liability to pay child support starts
20	Suspension of voluntary agreements [Repealed]
	Procedure after acceptance or refusal of application for formula assessment [Repealed]
21	Duty to give notice of decision to unsuccessful applicant [Repealed]
22	Duty to give notice of decision to custodian [Repealed]
23	Duty to give notice to person from whom child support sought [Repealed]
24	Duty to make assessment [Repealed]
	Termination of liability to pay child support under formula assessment
25	When liability to pay child support ceases
26	Miscellaneous provisions relating to death of carer
	Election to end formula assessment
27	Election by receiving carer 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	Commissioner to assess child support payable under formula assessment
30	Formula for assessing annual amount of child support
31	Annual amount of child support payable by liable parent
	Modifications to basic formula in certain circumstances [Repealed]
32	Minimum annual rate of child support
	Determining income percentages
33	Income percentage
34	Child support income amount
35	Adjusted taxable income
35A	Living allowance
35B	Dependent child allowance
36	Multi-group allowance
	Amounts payable in respect of receiving carers
36A	Where parent is sole receiving carer
36B	Where no receiving carers are parents
36C	Where 1 receiving carer is parent and other is non-parent
	Expenditure on children
36D	Child expenditure tables
	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 [Repealed]
39	Position where taxable income not readily ascertainable
39A	Commissioner may take overseas income into account
	Estimate of taxable income
40AA	Interpretation for purposes of sections 40 to 45
	Election that child support income be based on estimated taxable income for current year [Repealed]
40	Estimated taxable income
41	Effect of election
42	Revocation of election and subsequent elections
43	Effect of revocation of election
44	End-of-year reconciliation
44A	Determining income amount if no tax return filed
	Penalties for underestimation [Repealed]
45	Penalty if estimated income less than 80% of actual income [Repealed]
46	Interest to be charged on underestimations [Repealed]
	Part 3 Voluntary agreements
47	Application of this Part
	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 applies
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
55	Application requirements
56	Dual applications
57	Decision on application
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
61	Duty to make assessment
	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
	Miscellaneous provisions
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
67	Application of this Part
68	Effect of certain court orders
69	Duty to make assessment
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 [Repealed]
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 parent
82	Parents and receiving carers to advise Commissioner of changes
83	Evidence relating to assessments
84	Validity of assessments
85	Assumptions as to future events
86	Commissioner to give effect to changed circumstances
87	Amendment of assessments
88	Notice of assessment of formula assessment of child support
88A	Details in notices of assessments
89	Notification by Commissioner to other payers and payees
	Part 5A Exemptions
	Subpart 1—Outline and definitions
89A	Outline
89B	Definitions for this Part
	Subpart 2—Exemptions for hospital patients, prisoners, and persons under 16 years
	Exemption for hospital patients
89C	Exemption for long-term hospital patients
	Exemption for prisoners
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
89O	Reasons for determination
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
89U	Subsequent applications
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
89ZE	Applications by agents
	Part 6 Objections
90	Objections to appealable decisions
91	Objections to assessments
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 receiving carer
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 parties 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
96L	Subsequent applications
96M	Effect of pending applications
96N	Suspension of liabilities
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 subject parent giving chance to respond
96U	Written response by subject parent
96V	Decision by Commissioner to start proceedings under this Part
96W	Commissioner to notify subject parent
96X	Commissioner to notify receiving carers and liable parent with rights of election under section 96Y
96Y	Election by receiving carer or by liable parent to become party or discontinue proceedings
96Z	Written representations by parties
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
97	Jurisdiction of courts
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 [Repealed]
101	Appeal by unsuccessful applicant for formula assessment [Repealed]
102	Appeals against 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
103E	Implementation of orders
	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
106	Orders that may be made
106A	Further provision on orders for re-establishment costs situations if income increases
106B	Further provision on orders for offsetting of liabilities situations
107	Implementation of orders
	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
	Effect of pending appeals
115	Pending appeal or application not to affect assessment
	Urgent maintenance orders and suspension orders
116	Urgent maintenance orders
117	Suspension orders
	Provisions relating to court orders
118	General powers of court
119	Cessation of orders under Act
	Miscellaneous provisions
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
123	Conduct of proceedings
124	Publication of reports of proceedings
125	Intervention in proceedings
126	Copies of orders to be forwarded to Commissioner
127	Orders by consent
	Part 8 Collection of financial support
	Financial support is debt due to the Crown
128	Debt due to the Crown
	Method in which financial support to be collected
129	Right to choose voluntary automatic deductions or other 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	Penalties for late payment of financial support debts
134A	Status of penalties under section 134
134B	Act’s provisions on liable person’s financial support debt also apply to payees’ debts arising from overpayments
	Interpretation provision relating to relief from penalties
135	Interpretation for purposes of sections 135AA to 135O
	Sufficient reason for declining to enter into or make payment agreement
135AA	Non-compliance without reasonable cause with previous payment agreements
	Discretionary relief in respect of penalties
135A	Application of sections 135B to 135GA
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 waived or uplifted
135FA	Discretionary relief from incremental penalties unpaid before agreement entered into on or after 1 April 2016
135G	Discretionary relief from payment of incremental penalties
135GA	Discretionary relief for residual penalty-only debt
	Mandatory relief in respect of initial late payment penalty
135GB	Relief 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
135H	Relief from initial late payment penalty if full compliance with payment arrangement entered into or made before 1 April 2016 and within 3-month period
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 on or after 26 September 2006
135JA	Relief from incremental penalties unpaid before deduction plan made on or after 1 April 2016
135K	Relief from incremental penalties in relation to arrangements entered into or made before 26 September 2006
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
	Miscellaneous
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
	Payments by Commissioner
141	Payment to receiving carers who are not social welfare beneficiaries
142	Payment of formula assessment child support to receiving carers who are social security beneficiaries
143	Payment of voluntary agreement child support to receiving carers 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 by which payments to be made
149	Unexplained remittances
150	Time at which unexplained remittances deemed to be received
151	Overpayments to payees before 1 April 2016
151AA	Overpayments to payees on or after 1 April 2016
151A	Relief where child support overpaid before estimation [Repealed]
152	Relief in cases of serious hardship
152A	Relief in case of exemption granted to liable person
152B	Offsetting child support payments
	Part 10 Automatic deductions
153	Interpretation
	Automatic deductions
154	Deduction notice
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
158	Life of deduction notices
159	Duty of payer to make deductions from money payable
160	Periodic deductions from money other than source deduction payments
161	No opting out
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
	Offences and penalties
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]
	Miscellaneous provisions
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
	Part 11 Enforcement provisions
178	Mode of recovery of unpaid financial support
179	Payee has no right to take action to recover financial support payments
179A	Waiver of right to payment
180	Payee may uplift financial support debt
180A	Commissioner 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
180B	Commissioner may write off child support debt if liable person has died and his or her estate is insufficient
180C	Commissioner may write off child support debt if receiving carer has died and debt is likely to be unable to be recovered
180D	Sections 180B and 180C to cover child support penalties
181	Application of tax overpayments
182	Bankruptcy
183	Warrant to seize property
	Charging orders
184	Charging orders
185	Charging orders on life insurance policies
186	Extent to which charging orders bind the Crown
	Receiving orders
187	Receiving orders
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
191	Evidence of default
192	Power to summons witnesses
193	Execution of warrants
194	Conduct of examination
195	Orders by court
196	Contempt procedures
197	Application of Legal Services Act 2000
198	Liable person doing community work to be discharged on payment
199	Arrest of liable person
	Miscellaneous provisions
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
206	Direct payment to payee
207	Amounts paid where no liability to pay exists, etc
	Part 12 Offences and penalties
208	Offences
208A	Offences by payers
209	Officers and employees of corporate bodies [Repealed]
210	Penalties for offences
211	Proceedings must be commenced by Commissioner
212	Charging document may charge several offences
213	Charging document may be filed within 10 years
	Part 13 Reciprocal agreements
214	Interpretation
215	Adoption of reciprocal agreement with other countries
	Part 14 General provisions
	Refunds of financial support
216	Refund of excess financial support
216A	Method of application for refund of excess financial support paid
216B	Transfer of refund
216C	Form of request for transfer of refund
216D	Commissioner must transfer refund
217	Appropriation of refunds
	Miscellaneous provisions
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 lawyer to represent child in proceedings
226A	Appointment of lawyer to assist court
226B	Fees and expenses of lawyer appointed under section 226 or 226A
226C	Order requiring reimbursement of costs payments
226D	Enforcement of orders made under section 226C
227	Vexatious proceedings
228	Evidence [Repealed]
229	Power of Family Court or District Court to call witnesses
230	Proof of certain matters
231	Standard of proof
232	Costs
233	Court fees
234	Rules of procedure
235	Regulations
236	Changes in published statistics to be disregarded
237	Rounding of amounts
238	Applications by agents
239	Notification requirements
240	Secrecy
	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
243	Effect of adoption order
	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
245	Preferential payments
	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
250	Interpretation
	Amendments to Insolvency Act 1967
251	Priorities
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
255	Evidence of default
	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
	Child maintenance liabilities after 1 July 1992 under existing court orders and registered agreements
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
	Child Support Amendment Act (No 3) 2013
268A	Transitional provision for proceedings commenced before commencement of Child Support Amendment Act (No 3) 2013 but not completed
	Miscellaneous provisions
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
276	Application, transitional, and savings provisions relating to amendments to Act
	Schedule 1 Application, transitional, and savings provisions relating to amendments to Act made on or after 1 April 2015
	Schedule 2 Care cost percentage
	Schedule 3 Expenditure on children
	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 2006
	Reprint notes

Title [Repealed]

Title: repealed, on 1 April 2015, by section 4 of the Child Support Amendment Act 2013 (2013 No 12).

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