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Child Support Act 1991

Amount of child support payable under formula assessment made by Commissioner - Election that child support income be based on estimated taxable income for current year

41: Effect of election

You could also call this:

“What happens when you choose to use your estimated income for child support”

If you choose to use your estimated income for child support calculations and the Commissioner agrees, here’s what happens:

The Commissioner will work out your adjusted income based on your estimated income for the whole year. They will then change any child support assessments that apply to you during the time you’ve chosen to use your estimated income. This means the amount of child support you pay each day during this time will be based on your new adjusted assessment.

Even if you choose to use your estimated income, the Commissioner can still make other decisions about your child support. The court can also still make orders about your child support.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM254025.

Topics:
Family and relationships > Children and parenting
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40: Estimated income, or

"How you can use a lower income estimate for child support"

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42: Revocation of election and subsequent elections, or

"Changing your mind about child support choices"

Part 2 Amount of child support payable under formula assessment made by Commissioner
Election that child support income be based on estimated taxable income for current year

41Effect of election

  1. If the Commissioner accepts an election made by a person, the Commissioner must determine the person's adjusted income by calculating the person’s annualised estimated income.

  2. The Commissioner must then adjust any formula assessment applying to the person during the election period and take whatever steps are necessary to ensure that the amount of child support payable per day during the election period reflects the adjusted assessment.

  3. The making of an election does not prevent the Commissioner making a determination under Part 5A, 6A, or 6B, or the court making an order under Part 7.

Notes
  • Section 41: replaced, on , by section 13 of the Child Support Amendment Act 2013 (2013 No 12).
  • Section 41(1): replaced, on , by section 19 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
  • Section 41(1): amended, on , by section 9(2) of the Child Support Amendment Act 2021 (2021 No 6).