25When liability to pay child support ceases

1. A liable parent ceases to be liable to pay child support in respect of a qualifying child under a formula assessment on the day before the date on which the child—

2. ceases to be a qualifying child; or
3. is adopted; or
4. dies; or
5. in any case to which section 8(2) applied, ceases to be a child in respect of whom payments are required to be made under section 363 of the Oranga Tamariki Act 1989.

6. A liable parent ceases to be liable to pay child support under a formula assessment on the day the parent ceases to be a liable parent under section 17, or on the day before the date on which the parent—

7. becomes a person who is none of the following:
   1. a New Zealand citizen:
   2. a person who is ordinarily resident in New Zealand:
   3. a person who is ordinarily resident in a country with which New Zealand has entered into a reciprocal agreement for the enforcement of child support; or
8. becomes a person from whom child support may not be sought in respect of the child by reason of section 6(2); or
9. dies.

10. A liable parent ceases to be liable to pay child support in respect of a particular receiving carer of a qualifying child under a formula assessment on the earliest of the following:

11. if the receiving carer dies, on the earlier of the following:
    1. the 28th day after the date of death:
    2. the day before the date on which a properly completed application for formula assessment is received by the Commissioner from a carer in place of the carer who has died:
12. the day before the date on which the receiving carer ceases to provide at least 35% of ongoing daily care to the child:
13. the day before the date on which the receiving carer starts to live, or resumes living, with the liable parent of the child in a marriage, civil union, or de facto relationship:
16. in a case where a voluntary agreement made in relation to the child between the liable parent and the carer is accepted by the Commissioner, the day before the date on which that voluntary agreement first applies, in accordance with section 59.

17. Subsection (5) applies if the Commissioner accepts an election under section 27 to end a formula assessment as it applies in respect of a qualifying child.

18. A liable parent ceases to be liable to pay child support in respect of the qualifying child under the formula assessment on—

19. the day on which the Commissioner received the notice of election; or
20. if the notice of election specified a later day on which the formula assessment as it applies in respect of the qualifying child is to end, that later day.