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Child Support Act 1991

Amount of child support payable under formula assessment made by Commissioner - Provisions relating to income

37: Nil assessment of taxable income

You could also call this:

"This rule about zero income no longer applies"

Illustration for Child Support Act 1991

This part of the law used to talk about situations where someone's taxable income was assessed as zero. However, it's no longer in effect. The government removed this section on 24 October 2001. If you want to know more about how taxable income is assessed now, you might need to look at newer parts of the law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM253977.

Topics:
Family and relationships > Children and parenting
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36D: Child expenditure tables, or

"Table showing how much parents might spend on their children based on their income"

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38: Application of assessments under Income Tax Act 1976 or Tax Administration Act 1994, or

"How tax assessments are used to figure out child support payments"

Part 2Amount of child support payable under formula assessment made by Commissioner
Provisions relating to income

37Nil assessment of taxable income (Repealed)

    Notes
    • Section 37: repealed, on , by section 260(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).