2Interpretation

1. In this Act, unless the context otherwise requires,—

   adjusted income has the meaning in section 35

   annual amount of child support means the amount payable in a child support year by a liable parent in respect of a qualifying child

   annual rate of child support means the total amount payable in a child support year by a liable parent in respect of all of his or her qualifying children

   approved form, in relation to any application or other matter, means a form made available by the Commissioner for the purposes of that application or matter

   assessment means an assessment of child support or domestic maintenance in accordance with this Act

   bank has the meaning given to it by section 155

   care cost percentage means the percentage of costs associated with providing a proportion of ongoing daily care to a child; and, in relation to a particular parent or carer of a child, is the percentage set out in column 2 of the table in Schedule 2 that reflects the proportion of ongoing daily care that the Commissioner establishes (under section 14) that the person provides to the child

   care order or agreement means any of the following that are in force:

   1. a parenting order made under section 48(1) of the Care of Children Act 2004:
   2. an overseas parenting order as defined in section 8 of the Care of Children Act 2004:
   3. any agreement (not being an order referred to in paragraph (a) or (b))—
      1. that the parents and carers of a child agree to treat as binding on them; and
      2. that identifies the proportion of care that each parent and carer of the child will provide to the child

   carer means, in relation to a child, a person (whether or not a parent) who provides ongoing daily care to the child, other than on a commercial basis

   child expenditure amount has the meaning set out in section 30(2)

   child expenditure table means, in relation to a child support year, the child expenditure table approved by the Commissioner under section 36D applying to that year

   child support means any payment required to be made under this Act by any person towards the support of a qualifying child, whether under a formula assessment or a voluntary agreement or an order of the court

   child support group, in relation to a parent who, at a particular time, has more than 1 qualifying child, means the qualifying children of that parent who all share the same other parent and in relation to whom child support for that time has been assessed or is being assessed

   child support income amount has the meaning given to it by section 34

   child support year means—

   1. the period of 9 months commencing on 1 July 1992 and ending with 31 March 1993; or
   2. the year commencing on 1 April 1993 and ending with 31 March 1994; or
   3. any subsequent year commencing on 1 April and ending with 31 March

   Commissioner means the Commissioner of Inland Revenue as defined in the Tax Administration Act 1994

   Consumers Price Index means the Consumers Price Index (all groups) published by Statistics New Zealand or, if that index ceases to be published, any measure certified by the Government Statistician as being equivalent to that index

   domestic maintenance means any payment required to be made under this Act by any person towards the support of another person under section 58(2) or section 68(2)

   employee has the same meaning as in paragraph (a) of the definition of employee in section YA 1 of the Income Tax Act 2007

   employer has the same meaning as in paragraphs (a) and (b) of the definition of employer in section YA 1 of the Income Tax Act 2007

   Family Court means the division of the District Court known, in accordance with section 4 of the Family Court Act 1980, as the Family Court

   financial support means—

   1. child support payable under this Act; or
   2. domestic maintenance payable under this Act; or
   3. child support and domestic maintenance payable under this Act

   financially independent, in relation to a person, means—

   1. in full employment; or
   2. in receipt of a basic grant or an independent circumstances grant under the Student Allowances Regulations 1998; or
   3. in receipt of payments under a government-assisted scheme which the chief executive of the department for the time being responsible for the administration of the Social Security Act 2018 considers to be analogous to a benefit payable under the Social Security Act 2018; or
   4. in receipt of a main benefit under this Act (as that expression is defined in Schedule 2 of the Social Security Act 2018) and that is payable under the Social Security Act 2018

   formula assessment means an assessment made by the Commissioner in accordance with Parts 1 and 2

   full employment, in relation to any person, means—

   1. employment under a contract of service or apprenticeship which requires the person to work, whether on time or piece rates, not less than an average of 30 hours per week; or
   2. self-employment of the person in any business, profession, trade, manufacture, or undertaking carried on for pecuniary profit for not less than an average of 30 hours per week; or
   3. employment of the person for any number of hours which is regarded as full-time employment for the purposes of any award, agreement, or contract relating to that employment

   income has the same meaning as net income has in section YA 1 of the Income Tax Act 2007

   income amount order means a determination under Part 5A, 6A, or 6B, or an order under Part 7, that, in relation to a person who is subject to a formula assessment, substitutes a new—

   1. child support income amount; or
   2. amount of income or adjusted income; or
   3. annual amount of child support

   income from employment has the same meaning as in paragraph (a) of the definition of that term in section YA 1 of the Income Tax Act 2007 in respect of the activities of a specified office

   income percentage means, in relation to a parent of a qualifying child, that parent's percentage of the combined child support income amounts of all the child's parents, as determined under section 33

   inflation percentage means, in relation to a child support year, the movement in the all groups index number of the Consumers Price Index during the 12-month period that ends with 31 December before the start of the child-support year

   last relevant tax year means,—

   1. in a case where a parent's income for the most recent tax year was derived solely from withholding income, the calendar year ending in that tax year:
   2. in any other case, the tax year immediately preceding the most recent tax year

   liable parent means,—

   1. in relation to a parent subject to a formula assessment, a parent of a qualifying child who the Commissioner determines under section 17 is a liable parent of the child; and
   2. in relation to any other parent, a parent who is liable to pay child support under section 58(1) or 68(1)

   liable person means a person who is liable to pay financial support under this Act

   liable spouse or partner means a person who is liable to pay domestic maintenance under section 58(2) or section 68(2)

   living allowance has the meaning given to it by section 35A

   most recent tax year, in relation to a child support year, means the tax year that ended on 31 March immediately preceding the start of that child support year

   officer of the Department means an officer of the Department as defined in the Tax Administration Act 1994

   ordinarily resident in New Zealand has the meaning given to it by section 218

   overseas jurisdiction—

   1. means a country outside New Zealand and a State, territory, province, or other part of a country outside New Zealand; and
   2. includes the Cook Islands, Niue, and Tokelau

   parent, in relation to a child, means a person to whom section 7 applies

   payee means,—

   1. in relation to any child support required to be paid in respect of any qualifying child, a person who is a receiving carer of that child in relation to the child support so payable:
   2. in relation to any domestic maintenance, the person who is entitled to receive that domestic maintenance under section 58(2) or section 68(2)

   person includes a company, a local or public authority, and an unincorporated body of persons

   proceeding means a proceeding before a court or before the Commissioner under Part 5A, 6A, or 6B

   properly made, in relation to an application for acceptance of a voluntary agreement, means made in accordance with section 55

   property includes real and personal property, and any estate or interest in any real or personal property, and any debt, and any thing in action, and any other right or interest

   qualifying child means a child to whom section 5 applies

   qualifying voluntary agreement means a voluntary agreement that, under section 48, qualifies for acceptance by the Commissioner

   receiving carer means—

   1. a carer of a qualifying child who the Commissioner determines under section 17 is a receiving carer of the child; or
   2. a person who is entitled to receive child support under section 58(1) or 68(1)

   social security beneficiary means a person who is in receipt of a social security benefit

   social security benefit means any benefit as defined in Schedule 2 of the Social Security Act 2018

   source deduction payment means a PAYE income payment (as defined in section RD 3 of the Income Tax Act 2007)

   step-parent, in relation to any child, means, in applying any provision of this Act relating to the liability of a person to pay child support, any person who has been declared to be a step-parent of the child by the Family Court under section 99

   tax year has the meaning in section YA 1 of the Income Tax Act 2007

   UCB beneficiary, in respect of a child, means a person who is in receipt of an unsupported child’s benefit for the child

   unincorporated body of persons includes—

   1. a partnership:
   2. a joint venture:
   3. the trustees of a trust

   unsupported child’s benefit means unsupported child’s benefit under section 46 of the Social Security Act 2018

   withholding income means—

   1. income from employment that has a New Zealand source that is subject to the PAYE rules (as defined in section YA 1 of the Income Tax Act 2007):
   2. interest or a dividend that has a New Zealand source that is subject to the RWT rules (as defined in section YA 1 of the Income Tax Act 2007).

2. Repealed

3. Unless otherwise specified, the application of any provision of this Act to a person, assessment, payment, or other matter shall be determined in respect of each day in a child support year, and any assessment or other calculation shall be made on the basis of the circumstances existing in relation to that day.

4. For the purposes of this Act, a tax year corresponds with a child support year if,—

5. in relation to a person whose income is assessed under the Tax Administration Act 1994, the tax year ends on the last day of the child support year:
6. in relation to a person who is resident in a country outside New Zealand, the tax year of that country ends on a date nearest to the last day of the child support year.

7. For the purposes of subsection (3)(a), if a person's income is assessed in relation to the year ending with the annual balance date of the person's accounts, the corresponding year is determined in accordance with section 38 of the Tax Administration Act 1994.

8. For the purposes of subsection (3)(b), 30 September in any year is deemed to be nearer to the last preceding 31 March than to the next succeeding 31 March.