19When liability to pay child support starts

1. The liability of a liable parent to pay child support under a formula assessment starts—

2. from the day on which the properly completed application for that formula assessment is received by the Commissioner; or
3. if a reassessment results in a person being identified as a liable parent, from the date specified in the reassessment as the effective date.

4. If a parent becomes liable to pay child support to a person in relation to a child under a formula assessment, any existing liability of that parent to pay child support to the person in relation to that child under any voluntary agreement is suspended between the commencement of liability to pay under the formula assessment and the end of that liability.

5. Subsection (4) applies if the Commissioner receives an application for a formula assessment that names a person as a parent of a qualifying child (person P), but person P is not at that time a parent of the child within the meaning of section 7, if all of the following conditions are met:

6. a New Zealand court, or a court or public authority of any overseas jurisdiction, later finds person P to be a parent of the child:
7. the Commissioner determines under this Part that person P is a liable parent of the child:
8. the application is otherwise properly completed.

9. Liability by person P to pay child support under a formula assessment in respect of the child starts—

10. on the day on which the application is received by the Commissioner if—
    1. the application for the finding referred to in subsection (3)(a) (the order) is made no later than 60 days after the Commissioner receives the application for a formula assessment; and
    2. the Commissioner receives the order no later than 60 days after the order is made; or
11. on the day on which the application is received by the Commissioner, if the Commissioner is satisfied that the time limits in paragraph (a) were not met because there was a reasonable cause; or
12. on the day on which the Commissioner receives the order, in any other case.

13. Subsection (6) applies if the Commissioner receives an application for a formula assessment that names a person as a parent of a qualifying child (person P), but person P is not at that time a parent of the child within the meaning of section 7, if all of the following conditions are met:

14. person P later, in any proceeding before any court in New Zealand, or before any court or public authority in an overseas jurisdiction, acknowledges that they are a parent of the child and a court has not made a finding of paternity of the child that is to the contrary of that acknowledgment:
15. the Commissioner determines under this Part that person P is a liable parent of the child:
16. the application is otherwise properly completed.

17. Liability by person P to pay child support under a formula assessment in respect of the child starts—

18. on the day on which the application is received by the Commissioner if—
    1. the acknowledgment is made no later than 60 days after the Commissioner receives the application for a formula assessment; and
    2. the Commissioner receives the acknowledgment no later than 60 days after it is made; or
19. on the day on which the application is received by the Commissioner, if the Commissioner is satisfied that the time limits in paragraph (a) were not met because there was a reasonable cause; or
20. on the day on which the Commissioner receives the acknowledgment, in any other case.

21. For the purposes of this section, reasonable cause means an event or circumstance in relation to an applicant that—

22. is beyond the control of the applicant, including a serious illness, an accident, or a disaster; and
23. caused, in the opinion of the Commissioner, the time limits not to be met.