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Child Support Act 1991

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

39: Position where income not readily ascertainable

You could also call this:

“What happens when it's hard to know how much money you made”

When the Commissioner can’t easily figure out how much money you made last year, they might ask you for information. This could be a tax return, an estimate of your income, or other details. If you don’t give them this information when they ask, the Commissioner can make a guess about how much money you made last year.

If the Commissioner makes a guess about your income, but later finds out how much you really made, they will change their calculations. They will use your actual income instead of the guess they made before.

The Commissioner will do this as soon as they can. They will change the calculations as if they had always known your real income from the start.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM254004.

Topics:
Family and relationships > Children and parenting Money and consumer rights > Taxes
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Part 2 Amount of child support payable under formula assessment made by Commissioner
Provisions relating to income

39Position where income not readily ascertainable

  1. Where—

  2. the Commissioner is unable to readily ascertain a person's income for the last relevant tax year; and
    1. the Commissioner has requested or required that person—(whether the requirement was made under this Act, or under the Income Tax Act 1976 or the Tax Administration Act 1994 or otherwise) for the purposes of ascertaining that income; and
      1. to supply a return of income for the last relevant tax year; or
        1. to supply an estimate of income for the last relevant tax year; or
          1. to supply an estimate of the income expected to be derived in the child support year; or
            1. to give information (whether orally or in writing), or to produce a document,—
            2. the person has refused or failed to comply with the request or requirement,—
                1. the Commissioner may, in making a formula assessment, estimate the income derived by that person in the last relevant tax year.

              1. Repealed

              2. If—

              3. the Commissioner has applied subsection (1) in making a formula assessment; and
                1. the Commissioner subsequently ascertains the person's income for the last relevant tax year (whether or not an assessment has been made under the Income Tax Act 1976 or the Tax Administration Act 1994 in respect of that year),—
                    1. the Commissioner shall, as soon as practicable, amend the formula assessment on the basis that the person's income for the last relevant tax year is, and has always been, the subsequently ascertained income.

                  Compare
                  • Child Support (Assessment) Act 1989 s 58 (Aust)
                  Notes
                  • Section 39 heading: amended, on , by section 9(2) of the Child Support Amendment Act 2021 (2021 No 6).
                  • Section 39(1): amended, on , by section 9(2) of the Child Support Amendment Act 2021 (2021 No 6).
                  • Section 39(1): amended, on (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                  • Section 39(1)(a): amended, on , by section 9(2) of the Child Support Amendment Act 2021 (2021 No 6).
                  • Section 39(1)(a): amended, on (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                  • Section 39(1)(b): amended, on (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
                  • Section 39(1)(b)(i): amended, on (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                  • Section 39(1)(b)(ii): amended, on (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                  • Section 39(2): repealed, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
                  • Section 39(3): amended, on , by section 9(2) of the Child Support Amendment Act 2021 (2021 No 6).
                  • Section 39(3): amended, on (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                  • Section 39(3)(b): amended, on , by section 9(2) of the Child Support Amendment Act 2021 (2021 No 6).
                  • Section 39(3)(b): amended, on (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                  • Section 39(3)(b): amended, on (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).