Child Support Amendment Act 2013

If you need more information about this Act, please contact the administering agency: Inland Revenue Department

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.

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Reprint as at 25 February 2016

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.

1	Title
2	Commencement
3	Principal Act amended
	Part 1 Formula assessment of child support
4	Long Title repealed
5	Interpretation
6	New section 3A inserted
	3A	Transitional and savings provisions relating to amendments to this Act
7	Objects
8	New section 4A inserted
	4A	Overview of child support payable under formula assessment
	Amendments to Part 1 (liability to pay)
9	Children who qualify for child support
10	New headings and sections 7B to 19 substituted
	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
	11	Multiple applications in single form
	12	Deemed application by beneficiary
	13	Notification by Commissioner of application
		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
	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
11	New section 25 substituted
	25	When liability to pay child support ceases
	Amendments to Part 2 (assessment of amounts)
12	New headings and sections 29 to 36D substituted
	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
	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
13	New heading and sections 40AA to 45 substituted
		Estimate of taxable income
	40AA	Interpretation for purposes of sections 40 to 45
	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
	45	Penalty if estimated income less than 80% of actual income
	Amendments to Part 5 (procedures)
14	Minimum rate of child support or domestic maintenance
15	New section 82 substituted
	82	Parents and receiving carers to advise Commissioner of changes
16	Commissioner to give effect to changed circumstances
17	New sections 88 to 89 substituted
	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
	Amendment to Part 5A (exemptions)
18	Exemption for long-term hospital patients
19	Exemption for long-term prisoners
19A	Section 89F amended (Exemption does not apply at any time during child support year if income criteria not met at any time during relevant period)
	Amendments to Part 6 (objections)
20	Objections to appealable decisions
21	Objections to assessments
22	Requirements in relation to objections
	Amendments to Part 6A
22A	Application for determination
	Amendment to Part 6B (Commissioner-initiated administrative reviews)
23	Commissioner may make determination under this Part
	Amendments to Part 7 (appeals and departure orders)
24	Sections 100 and 101 repealed
25	Matters as to which court must be satisfied before making order
26	Orders that may be made
	Amendments to Part 8 (collection of financial support)
27	Discretionary relief if debt uplifted
	Amendment to Part 9 (payment)
28	New section 152B inserted
	152B	Offsetting child support payments
	Amendment to Part 11 (enforcement provisions)
29	New section 179A inserted
	179A	Waiver of right to payment
	Amendments to Part 14 (general provisions)
30	Section 237 substituted
	237	Rounding of amounts
	Amendment to Part 16 (transitional and savings provisions)
31	New section 276 added
	276	Transitional and savings provisions relating to amendments to Act
	New schedules inserted
32	New Schedule 1 inserted
33	New Schedules 2 and 3 inserted
	Consequential amendments
34	Consequential amendments to principal Act
35	Consequential amendment to Adoption Act 1955
36	Consequential amendment to Births, Deaths, Marriages, and Relationships Registration Act 1995
	Part 2 Departures from formula assessment, collection, penalties, and relief
	Amendments to Part 7 (grounds for departure from formula assessment) [Repealed]
37	Matters as to which court must be satisfied before making order [Repealed]
	Amendments to Part 8 (automatic deduction) [Repealed]
38	New heading and sections 129 to 131B substituted [Repealed]
	Amendments to Part 8 (penalties)
39	New sections 134 to 134B substituted
	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
	Amendments to Part 8 (relief from penalties)
40	Interpretation for purposes of sections 135A to 135O
	Amendment to Part 8 (payment agreements)
41	New heading and section 135AA inserted
		Sufficient reason for declining to enter into or make payment agreement
	135AA	Non-compliance without reasonable cause with previous payment agreements
	Amendments to Part 8 (discretionary relief from penalties)
42	Application of sections 135B to 135G
43	New section 135FA inserted
	135FA	Discretionary relief from incremental penalties unpaid before agreement entered into on or after 1 April 2016
44	Discretionary relief for residual incremental penalty debt
45	New section 135GA inserted
	135GA	Discretionary relief for residual penalty-only debt
	Amendment to Part 8 (mandatory relief from initial late payment penalties)
46	New sections 135GB and 135H inserted
	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
	Amendments to Part 8 (mandatory relief from incremental penalties)
47	Relief from incremental penalties unpaid before agreement entered into
48	Relief from incremental penalties in relation to arrangements entered into or made before commencement
49	Relief from ongoing incremental penalties if payment agreement in force
50	Relief from ongoing incremental penalties if deduction notice in force
	Amendments to Part 9 (payment)
51	Method in which payments to be made
52	Overpayments to payees
53	New section 151AA inserted
	151AA	Overpayments to payees on or after 1 April 2016
54	Section 151A repealed
55	Relief in cases of serious hardship
56	Relief in case of exemption granted to liable person
57	New section 152B inserted [Repealed]
	Amendment to Part 10 (automatic deductions) [Repealed]
58	Deduction notice [Repealed]
	Amendments to Part 11 (discretion to write off certain child support debt and recognition of qualifying payments for child’s direct benefit)
59	Payee may uplift financial support debt
60	New sections 180A to 180D inserted
	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
61	Direct payment to payee [Repealed]
	Amendment to Part 16 (transitional and savings provisions)
62	Section 276 amended
	Amendments to Schedule 1
63	Schedule 1 amended
	11	Insertion of sections 180A and 180C (Writing off of child support debt)
	Schedule 1 New Schedule 1 inserted
	Schedule 2 New Schedules 2 and 3 inserted
	Schedule 3 Consequential amendments to principal Act
	Reprint notes

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Child Support Amendment Act 2013

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