Child Support Amendment Bill

  • enacted

Hon David Parker

Child Support Amendment Bill

Government Bill

228—2

Contents

Commentary
Key
1Title
2Commencement
3Principal Act
Part 1
Amendments to sections of principal Act
4Section 2 amended (Interpretation)
Amendments to Part 1 (liability to pay child support under formula assessment)
5Section 5 amended (Children who qualify for child support)
6Section 19 amended (When liability to pay child support starts)
7Section 25 amended (When liability to pay child support ceases)
Amendments to Part 2 (amount of child support payable under formula assessment made by Commissioner)
8Section 30 amended (Formula for assessing annual amount of child support)
9Section 34 amended (Child support income amount)
10Section 35 replaced (Adjusted taxable income)
35Adjusted income
11Section 35A amended (Living allowance)
12Section 35B amended (Dependent child allowance)
13Section 38 amended (Application of assessments under Income Tax Act 1976 or Tax Administration Act 1994)
14Section 40AA amended (Interpretation for purposes of sections 40 to 45)
15Section 40 amended (Estimated taxable income)
16Section 44 amended (End-of-year reconciliation)
17Section 44A amended (Determining income amount if no tax return filed)
Amendments to Part 5 (assessment of child support and domestic maintenance)
18New section 81A inserted (Amendments of assessments arising from living circumstances existing at time initial assessment made)
81AAmendments of assessments arising from living circumstances existing at time initial assessment made
19Section 87 amended (Amendment of assessments)
20New section 87A inserted (4-year Four-year time bar for amendment of certain assessments)
87A4-year Four-year time bar for amendment of certain assessments
21Section 88 amended (Notice of assessment of formula assessment of child support)
Amendments to Part 5A (exemptions)
22Section 89A amended (Outline)
23Section 89B amended (Definitions for this Part)
24Subpart 2 heading in Part 5A amended
25Cross-heading above section 89C amended
26Section 89C amended (Exemption for long-term hospital patients)
27New section 89CA inserted (Exemption for persons suffering from long-term periods of illness)
89CAExemption for persons suffering from long-term periods of illness
28Section 89D amended (Exemption for long-term prisoners)
29Section 89F amended (Exemption does not apply at any time during child support year if income criteria not met at any time during relevant period)
30Section 89G amended (Other restrictions on application of exemptions)
31Section 89H amended (Applications for exemptions under this subpart)
32Subpart 3 heading in Part 5A amended
33Section 89Z amended (Grant of exemption to victim of sex offence)
Amendments to Part 6A (departure from formula assessment of child support initiated by liable parent or receiving carer)
34New section 96BA inserted (Four-month time limit for certain applications that are time-barred under section 87A)
96BAFour-month time limit for certain applications that are time-barred under section 87A
35Section 96D amended (Determinations that may be made)
Amendments to Part 7 (jurisdiction of courts in relation to child support and domestic maintenance)
36Section 105 amended (Matters as to which court must be satisfied before making order)
37Section 106B repealed (Further provision on orders for offsetting of liabilities situations)
38Cross-heading above section 116 amended
39Section 116 repealed (Urgent maintenance orders)
Amendments to Part 8 (collection of financial support)
40Section 129 amended (Right to choose voluntary automatic deductions or other payment method)
41New section 129A inserted (Persons Newly liable persons to pay financial support by automatic deduction if liability starts on or after 1 April 2021)
129APersons Newly liable persons to pay financial support by automatic deduction if liability starts on or after 1 April 2021
42Section 134 amended (Penalties for late payment of financial support debts)
43New section 134AAA inserted (Sixty-day grace period before penalties apply)
134AAASixty-day grace period before penalties apply
43ASection 134B amended (Act’s provisions on liable person’s financial support debt also apply to payees’ debts arising from overpayments)
43BSection 135 replaced (Interpretation for purposes of sections 135AA to 135O)
135Interpretation for purposes of sections 135A to 135G
43CSection 135A and cross-heading replaced
Discretionary relief in respect of penalties and pre-2021 penalties
135AApplication of sections 135AB to 135G
43DNew section 135AB inserted (Discretionary relief for pre-2021 penalties)
135ABDiscretionary relief for pre-2021 penalties
43DANew section 135DA inserted (Discretionary relief if recovery is inefficient use of Commissioner’s resources)
135DADiscretionary relief if recovery is inefficient use of Commissioner’s resources
43ESection 135FA repealed (Discretionary relief from incremental penalties unpaid before agreement entered into on or after 1 April 2016)
43FSection 135G amended (Discretionary relief from payment of incremental penalties)
43GSections 135GA to 135N and cross-headings repealed
44Section 135JA amended (Relief from incremental penalties unpaid before deduction plan made on or after 1 April 2016)
44ASection 135O amended (Refunds paid out of Crown Bank Account without further appropriation)
45Section 137 amended (Order in which payments to be applied by Commissioner)
45ASection 151AA amended (Overpayments to payees on or after 1 April 2016)
Amendments to Part 9 (payment of financial support)
46Section 152B amended (Offsetting child support payments)
Amendment to Part 14 (general provisions)
47Section 218 amended (Meaning of ordinarily resident in New Zealand)
Part 2
Amendments to Schedules of principal Act
48Schedule 1 amended
49Schedule 3 amended
Schedule 1
References to “taxable income” replaced with “income”
Schedule 2
New Part 4 inserted into Schedule 1
Legislative history

The Parliament of New Zealand enacts as follows: