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Child Support Act 1991

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

39A: Commissioner may take overseas income into account

You could also call this:

“The government can look at money parents make overseas when deciding child support”

The Commissioner can consider income earned by a parent living outside New Zealand when making a formula assessment. They can do this if they have enough information to figure out how much the parent earns. The Commissioner can change how they apply the rules of this Act to make this work.

Some of the ways the Commissioner can change the rules include:

They can use different time periods that match up with the other country’s income periods instead of New Zealand tax years. The Commissioner can choose what periods work best.

They can use income assessments made by the other country’s government as if they were made by the Commissioner.

Parents living outside New Zealand can choose to estimate their income.

The Commissioner can compare the estimated income with the actual income for parents living outside New Zealand.

The Commissioner can ask the parent to provide information about how much they earn overseas.

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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=DLM254010.

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

39ACommissioner may take overseas income into account

  1. The Commissioner may, in making a formula assessment, take into account any income derived by a parent resident in a country outside New Zealand if the Commissioner is of the opinion that the income can be ascertained on the basis of information in the Commissioner's possession.

  2. For that purpose, the Commissioner may apply the provisions of this Act with such modifications as may be necessary.

  3. Without limiting the generality of subsection (2), those modifications include modifications so that—

    1. references to “tax year” and “relevant tax year” are references to—
      1. income periods of the relevant country that most appropriately correspond to the equivalent New Zealand periods; or
        1. such other periods as the Commissioner considers appropriate in the circumstances:
          1. section 38 applies in respect of assessments and amended assessments of income that are made by the government of the relevant country as if made by the Commissioner, if the Commissioner has information as to the assessment or amended assessment:
            1. section 40 allows for elections to estimate income by a parent outside New Zealand:
              1. section 44 allows for reconciliations of estimated and actual income derived by a parent outside New Zealand:
                1. section 81 enables the Commissioner to require the parent to supply a return or estimate of the parent's overseas income.

                  Notes
                  • Section 39A: inserted, on , by section 8 of the Child Support Amendment Act 1999 (1999 No 81).
                  • Section 39A heading: amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
                  • Section 39A(1): amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
                  • Section 39A(3)(a): repealed, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
                  • Section 39A(3)(b): replaced, on , by section 16(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
                  • Section 39A(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 39A(3)(c): repealed, on (applying on first day of 2002–03 income year), by section 262(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
                  • Section 39A(3)(d): amended, on , by section 16(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
                  • Section 39A(3)(e): amended, on , by section 16(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
                  • Section 39A(3)(e): amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
                  • Section 39A(3)(f): amended, on , by section 16(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
                  • Section 39A(3)(f): amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
                  • Section 39A(3)(g): amended, on , by section 16(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
                  • Section 39A(3)(g): amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).