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).