Child Support Amendment Act 2021

Version as at 1 November 2021

Coat of Arms of New Zealand

Child Support Amendment Act 2021

Public Act
 
2021 No 6
Date of assent
 
24 March 2021
Commencement
 
see section 2
Note

The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This Act is administered by the Inland Revenue Department.

Contents

1Title
2Commencement
3Principal Act
4Section 2 amended (Interpretation)
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)
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)
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 (Four-year time bar for amendment of certain assessments)
87AFour-year time bar for amendment of certain assessments
21Section 88 amended (Notice of assessment of formula assessment of child support)
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)
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)
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)
40Section 129 amended (Right to choose voluntary automatic deductions or other payment method)
41New section 129A inserted (Newly liable persons to pay financial support by automatic deduction)
129ANewly liable persons to pay financial support by automatic deduction
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
44Section 134B amended (Act’s provisions on liable person’s financial support debt also apply to payees’ debts arising from overpayments)
45Section 135 replaced (Interpretation for purposes of sections 135AA to 135O)
135Interpretation for purposes of sections 135A to 135G
46Section 135A and cross-heading replaced
135AApplication of sections 135AB to 135G
47New section 135AB inserted (Discretionary relief for pre-2021 penalties)
135ABDiscretionary relief for pre-2021 penalties
48New 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
49Section 135FA repealed (Discretionary relief from incremental penalties unpaid before agreement entered into on or after 1 April 2016)
50Section 135G amended (Discretionary relief from payment of incremental penalties)
51Sections 135GA to 135N and cross-headings repealed
52Section 135O amended (Refunds paid out of Crown Bank Account without further appropriation)
53Section 137 amended (Order in which payments to be applied by Commissioner)
54Section 151AA amended (Overpayments to payees on or after 1 April 2016)
55Section 152B amended (Offsetting child support payments)
56Section 218 amended (Meaning of ordinarily resident in New Zealand)
57Schedule 1 amended
58Schedule 3 amended
Notes

The Parliament of New Zealand enacts as follows: