A child qualifies for child support if he or she—

In subsection (1)(a), school means—

A child who is enrolled at a registered school and attends it until the end of the school’s academic year is deemed to be enrolled at and attending the school until 31 December in that year.

In relation to the child support year commencing on 1 April 2015, subsection (1) must be read as if the whole of paragraph (a) were replaced by a reference to a child under 19 years of age.

Child support may be sought in respect of a qualifying child from any person—

Notwithstanding subsection (1), where—

child support may not be sought in respect of the child in relation to any period after the time at which the final adoption order became effective from any person who was a parent of the child before that time unless that person is also a person who adopted the child.

For the purposes of this Act, a person is a parent of a child if—

Notwithstanding subsection (1), where the Commissioner is satisfied that a person—

that person shall not be a parent of the child for the purposes of this Act.

On being requested to make a determination under subsection (2), the Commissioner may require the production of such evidence as the Commissioner, in his or her discretion, considers appropriate.

Where—

that person shall not be a parent of the child for the purposes of this Act.

If a document purporting to be the original or a copy of a certificate, entry, or record of a birth, death, or marriage alleged to have taken place in an overseas jurisdiction is provided to the Commissioner, the Commissioner may, in his or her discretion, disregard the document for the purposes of this Act if the Commissioner is not satisfied that the document is valid and authentic.

If a document purporting to be the original or a copy of an order or decree made by a court or public authority of an overseas jurisdiction is provided to the Commissioner, the Commissioner may, in his or her discretion, disregard the document for the purposes of this Act if the Commissioner is not satisfied that the document is valid and authentic.

This section does not limit section 7(2).

The Commissioner is entitled to assume, for the purposes of a formula assessment, that a qualifying child has 2 parents, and that those parents are living apart.

However, if the Commissioner believes on reasonable grounds that either of those assumptions is incorrect, the Commissioner must apply the provisions of this Act, with any necessary modifications, to reflect the true position as determined by the Commissioner.

Any parent or carer of a qualifying child may apply to the Commissioner for a formula assessment of child support payable in respect of the child.

However, if a qualifying child is a child in respect of whom payments are being made under section 363 of the Oranga Tamariki Act 1989, then, despite subsection (1), the only person who may apply for a formula assessment in relation to the child is either of the following:

This section applies to a person who is a carer of a qualifying child (other than a child to whom section 8(2) applies) and—

A person to whom this section applies must apply for a formula assessment of child support in relation to every parent of the child unless subsection (5B) applies.

A social security beneficiary who is required under subsection (2) to apply for a formula assessment of child support in relation to a parent of the child, must make the application—

If a person who is or becomes a social security beneficiary receives child support pursuant to an order under Part 4 that relates to an overseas order (as referred to in section 67(b)),—

If the person is in receipt of an unsupported child’s benefit in respect of 1 or more children, but is not in receipt of any other social security benefit, subsection (2) applies only in relation to the child or children in respect of whom the unsupported child’s benefit is paid.

A social security beneficiary is not required to apply for a formula assessment in relation to a parent of the child if the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964 is satisfied that—

Unless subsection (6B) applies, a social security beneficiary who does not comply with their obligations under this section, and who is described in section 70A(1)(a) and (b) of the Social Security Act 1964, is liable to have their rate of benefit reduced under that section.

A social security beneficiary who does not apply for a formula assessment of child support in relation to a parent of a qualifying child when required by this section, and who is described in section 70A(1)(a) and (b) of the Social Security Act 1964, is not liable to have their rate of benefit reduced under that section if the chief executive of the department for the time being responsible for the administration of that Act is satisfied that the beneficiary is taking active steps to identify who in law that parent is.

In order to ensure the enforcement of section 70A of the Social Security Act 1964, the Commissioner may notify the chief executive of the department responsible for the administration of that Act if any social security beneficiary who is described in section 70A(1)(a) and (b) of that Act fails to comply with his or her obligations under this section, or if his or her application for a formula assessment is not properly completed.

In this section,—

An application for formula assessment must be in an approved form and be accompanied by the documents (if any) specified in the form.

Every application must—

The application, and every document accompanying it, must be verified as specified in the application form.

An application for a formula assessment is properly completed if—

If an application for a formula assessment is made on a single form in respect of 2 or more children, the form may be treated as if it contained separate applications for formula assessment of child support for each child.

Subsection (3) applies if—

When this subsection applies, the form may be treated as if it contained separate applications for a formula assessment of child support in respect of the child or each of the children from a parent from whom payment of child support is sought.

This section applies if a social security beneficiary is entitled to child support payments under a voluntary agreement but child support payments then cease to be payable under the agreement because—

If this section applies, on the day after the date on which the child support payments cease to be payable under the agreement, the Commissioner is deemed to have received from the beneficiary a properly completed application for a formula assessment for child support, as required by section 9, in relation to the same child or children, the same liable parent, and the same carer, as the voluntary agreement related to.

On receiving a properly completed application for a formula assessment in respect of 1 or more qualifying children, the Commissioner must notify the applicant, and every parent and carer identified in the application, that the Commissioner has received an application for a formula assessment and will therefore ascertain—

If the Commissioner needs further information from the applicant (such as the name of the other parent), the Commissioner may require the applicant to provide that information and need not take further action with respect to the application until the information is provided.

If the Commissioner has already ascertained some or all of the matters listed in subsection (1), the notice under this section may include that information.

The Commissioner’s duty to ascertain the matters listed in subsection (1) is subject to section 13A.

The Commissioner must refuse to make a formula assessment in respect of a qualifying child if subsection (2) or (4) applies.

This subsection applies if the applicant is living with a parent of the child in a marriage, civil union, or de facto relationship.

However, subsection (2) does not apply if—

This subsection applies if the applicant is a non-parent carer of the child who the Commissioner determines is not a receiving carer.

If the Commissioner refuses to make a formula assessment under this section, the Commissioner must notify the applicant of the refusal (and withdraw any notices given under section 13).

The Commissioner must establish, for each qualifying child to whom a properly completed application relates, the proportion of ongoing daily care that each parent and non-parent carer identified in the application, or in other information provided following a request under section 13(2), provides to the child.

If 2 or more people who live together each provide ongoing daily care to a child,—

The parents of a qualifying child in respect of whom payments are being made under section 363 of the Oranga Tamariki Act 1989 are deemed to provide no ongoing daily care to the child.

For the purpose of section 14, the Commissioner must (subject to subsection (3)) rely on the content of any care order or agreement relating to a qualifying child when establishing the proportion of ongoing daily care that a carer provides to the child.

If a care order or agreement specifies the proportion of nights that a child is to spend with a carer, that proportion of nights is taken to be the proportion of ongoing daily care provided to the child by that carer.

A parent or carer of a qualifying child may challenge the application of subsection (1) or (2) by providing evidence of—

If there is no care order or agreement relating to the child, or if the Commissioner is satisfied, on the basis of evidence provided, that a care order or agreement does not accurately reflect the proportion of ongoing daily care provided by a carer to a child, the Commissioner must establish the proportion of care provided by a carer primarily on the basis of the number of nights that the child spends with the carer.

If the Commissioner is satisfied, on the basis of evidence provided, that the number of nights spent with a carer is not a true reflection of the proportion of care actually provided by a carer to the child, the Commissioner must establish the proportion of care provided on the basis of the amount of time that the carer is the person responsible for the daily care of the child.

When establishing proportions of care, the Commissioner—

The Commissioner must determine the care cost percentage of each parent and carer of a qualifying child on the basis of the proportion of care that the Commissioner has established, under section 14, that each carer provides to the child.

The care cost percentage that applies is the relevant percentage set out in, or determined in accordance with, column 2 of the table in Schedule 2.

The Commissioner must determine the liable parents and receiving carers of each qualifying child, in accordance with this section.

A parent of a qualifying child is a liable parent of that child if the parent’s income percentage (as determined under section 33) is greater than or equal to their care cost percentage for that child (as determined under section 16).

A parent of a qualifying child is a receiving carer of the child if the parent’s income percentage is less than their care cost percentage for the child.

Despite subsections (2) and (3), a parent whose income percentage is 100% and whose care cost percentage is also 100% is a receiving carer.

A non-parent carer of a qualifying child is a receiving carer of the child if the carer provides at least 35% of ongoing daily care to the child.

A person who the Commissioner determines is a liable parent of a child is liable to make payments of child support in respect of that child, unless the parent’s liability is assessed as nil in accordance with section 31(1).

A person who the Commissioner determines is a receiving carer of a child is a person in relation to whom child support payments in respect of the child are payable, unless no child support is payable in accordance with section 36A(3) or 36C(4).

The liability of a liable parent to pay child support under a formula assessment starts—

If a parent becomes liable to pay child support to a person in relation to a child under a formula assessment, any existing liability of that parent to pay child support to the person in relation to that child under any voluntary agreement is suspended between the commencement of liability to pay under the formula assessment and the end of that liability.

If the Commissioner receives an application for a formula assessment that names a person as a parent of a qualifying child (person P), but person P is not at that time a parent of the child within the meaning of section 7, then, if the application is otherwise properly completed, liability by person P to pay child support in respect of the child starts from the day on which the application was received if—

A liable parent ceases to be liable to pay child support in respect of a qualifying child under a formula assessment on the day before the date on which the child—

A liable parent ceases to be liable to pay child support under a formula assessment on the day the parent ceases to be a liable parent under section 17, or on the day before the date on which the parent—

A liable parent ceases to be liable to pay child support in respect of a particular receiving carer of a qualifying child under a formula assessment on the earliest of the following:

Subsection (5) applies if the Commissioner accepts an election under section 27 to end a formula assessment as it applies in respect of a qualifying child.

A liable parent ceases to be liable to pay child support in respect of the qualifying child under the formula assessment on—

Where child support continues to be payable in terms of section 25(3)(a)(i) until the 28th day after the date of death of the receiving carer, child support payments held by the Commissioner relating to the period commencing on the day following the date of death and ending with the day on which the child support payments cease shall be refunded to the liable parent.

Where child support continues to be payable in terms of section 25(3)(a)(ii) until the day on which a formula assessment in relation to a new application commences to apply, this Act shall apply as if—

Where a formula assessment applies in respect of a qualifying child (child C), a person may by notice to the Commissioner elect to end the formula assessment as it applies in respect of child C.

If a person (person P) does so, the Commissioner must accept the election if satisfied that the election qualifies for acceptance (and may refuse to accept the election if not so satisfied) (see section 25(4) and (5) for the effect of the Commissioner’s acceptance of the election).

The election qualifies for acceptance if—

However, the election does not qualify for acceptance if a recognised carer of child C is, or is expected to be, on the day referred to in section 25(5)(a) or (b) (as the case may be),—

In determining whether to accept the election, the Commissioner—

For the purposes of this section, a recognised carer of child C is a person who is either of the following at the time the Commissioner receives the notice of election:

The Commissioner’s acceptance of the election is final, unless overturned in accordance with subsection (8) or (9).

The acceptance may be overturned, wholly on the basis of information in the Commissioner’s possession at the time of the acceptance,—

The Commissioner may overturn the acceptance if a person whom the Commissioner regarded as being a recognised carer of child C when accepting the election is a social security beneficiary of the kind referred to in subsection (4)(a) or (b) on the day referred to in section 25(5)(a) or (b) (as the case may be).

Without affecting the acceptance, subsequent changes may be made to the receiving carers or liable parents, or to their entitlements or liabilities, under the formula assessment in respect of times before the day referred to in section 25(5)(a) or (b) (as the case may be) (and the acceptance does not prevent a person applying for a new formula assessment in respect of child C).

A notice of election must be given using an approved form or given in another way approved by the Commissioner.

This Part sets out the rates of child support payable under a formula assessment of child support made by the Commissioner.

This Part is subject to any determination made by the Commissioner under Part 5A, or 6A, or 6B and to any order made by the court under Part 7.

If no application for formula assessment of child support is made, or required to be made, or deemed to be made, under this Act, this Part shall not apply.

If a carer of a child and a liable parent wish child support to be paid at a different rate, they may, subject to this Act, enter into a voluntary agreement.

As soon as practicable after identifying a liable parent under Part 1, the Commissioner must—

Before, or as soon as practicable after, the start of each later child support year in which child support continues, or appears likely to continue, to be payable in respect of any qualifying child of the parent, the Commissioner must make the assessments referred to in subsection (1)(a) and (b) in relation to that later child support year.

Every assessment must be done in accordance with this Part and Part 5.

The formula for assessing the annual amount of child support payable under a formula assessment by a liable parent in a child support year in respect of a qualifying child is the parent’s income percentage minus the parent’s care cost percentage, multiplied by the child expenditure amount for the child. This formula can be expressed as—

The child expenditure amount for a qualifying child in a child support year is—

The annual amount of child support payable under a formula assessment by a liable parent in respect of a qualifying child is nil, and section 32 does not apply, if—

Where subsection (1) does not apply, the annual amount of child support payable under a formula assessment by a liable parent in a child support year in respect of a qualifying child is as follows:

The multi-group cap for a child is the amount determined as follows:

The purpose of the multi-group cap is to avoid liable parents paying more in child support than they would pay if all the children for whom they are liable to pay child support were living together.

If, after assessing the annual amount of child support payable under a formula assessment by a liable parent in respect of each of his or her qualifying children, the Commissioner determines that the total amount payable by the parent is less than the minimum annual rate referred to in section 72(1)(a), the Commissioner must, despite sections 30 and 31(2),—

A parent’s income percentage, in relation to a qualifying child, is the percentage figure derived by dividing the person’s child support income amount (as determined under section 34) by the sum of the child support income amounts, in relation to that child, of all the parents of the child.

A parent’s child support income amount for a child support year in relation to a child is the person’s adjusted taxable income (determined under section 35) for the child support year minus each of the following:

If the result of the calculation in subsection (1) is zero or less, the parent’s child support income amount must be treated as being nil.

If the adjusted taxable income of a parent of a qualifying child cannot reasonably be ascertained, or cannot be applied by the Commissioner, the parent’s child support income amount is to be treated as being,—

A person’s adjusted taxable income for a child support year is—

If a person’s taxable income for a tax year has not been assessed, the Commissioner must determine the person’s taxable income,—

This section is subject to—

A parent’s living allowance in a child support year is the appropriate amount referred to in subsection (2)—

The amount of living allowance is as follows:

The version of the appropriate schedule of the Social Security Act 1964 that applies in a child support year is the version in force on 1 January in the immediately preceding child support year.

The Commissioner must ensure that notice of the applicable living allowances under this section that apply to the current and (if applicable) the previous child support year is available at all reasonable times on an Internet site maintained by or on behalf of the Inland Revenue Department.

For the purpose of calculating a parent’s child support income amount under section 34 in a child support year, a parent is entitled to a dependent child allowance in respect of each of his or her dependent children.

The amount of a parent’s dependent child allowance, in relation to each dependent child, is—

In this section, a person’s dependent child means a child of whom the person is a parent (within the meaning in section 7) and who—

This section applies to a parent who has more than 1 child support group.

For the purpose of calculating a parent’s child support income amount in relation to a particular child (child C) in a child support year, a parent to whom this section applies is entitled to a multi-group allowance in relation to child C.

The multi-group allowance in relation to child C is the sum of the multi-group costs of each child (child D) of the parent who is not in the same child support group as child C.

The multi-group cost of child D is—

This section applies where, in respect of a qualifying child, there is only 1 receiving carer, and that carer (person P) is a parent of the child.