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Income Tax Act 2007

Income - Exempt income

CW 32: Maintenance payments

You could also call this:

“Maintenance payments from partners or child support are not taxed”

You don’t need to pay income tax on certain types of maintenance payments. These include child support or spousal maintenance that you get under the Child Support Act 1991. You also don’t need to pay tax on money you get from your current or former partner for maintenance. This applies to married couples, civil union partners, and de facto partners. The money must belong to your partner or ex-partner and be given to you as a form of maintenance.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1513238.

Topics:
Money and consumer rights > Taxes
Family and relationships > Children and parenting
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CW 33: Allowances and benefits, or

“Tax-free payments and benefits”

Part C Income
Exempt income

CW 32Maintenance payments

  1. The following are exempt income:

  2. child support or spousal maintenance under the Child Support Act 1991:
    1. a payment in the nature of maintenance out of money belonging to a person’s spouse, civil union partner or de facto partner, or former spouse, former civil union partner, or former de facto partner.

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