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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

44A: Determining income amount if no tax return filed

You could also call this:

"How the government figures out your income if you don't send in your tax forms"

If you don't give the Commissioner of Inland Revenue your tax return within 28 days of being asked, they might not be able to work out how much money you made during the child support year. If this happens, the Commissioner will use the same income amount they used before to figure out your child support payments. This is called your 'original adjusted income'.

However, if you have a good reason for not giving your tax return, the Commissioner might not use your original adjusted income. A good reason is something that would make the Commissioner give you more time to hand in your tax return if you asked.

The Commissioner's decision about your income is final unless you do one of two things within 28 days of finding out about it:

  1. You can disagree with the decision by making an 'objection'.
  2. You can give the Commissioner your tax return for that year.

Remember, it's important to give your tax return on time to make sure your child support payments are worked out correctly.

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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=DLM254052.

Topics:
Family and relationships > Children and parenting
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44: End-of-year reconciliation, or

"Checking if you paid the right amount of child support for the year"

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45: Penalty if estimated income less than 80% of actual income, or

"This rule about guessing your income wrong doesn't apply anymore"

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

44ADetermining income amount if no tax return filed

  1. This section applies if the Commissioner cannot determine the person's actual income during a child support year because the person, having been required to provide a return of income in respect of the tax year that corresponds to the child support year, has failed to provide it within 28 days of the requirement to provide it.

  2. Where this section applies, the Commissioner must determine that the amount to be treated as the person’s adjusted income for the purpose of the assessment under section 44(2) or (3B) is the same as the person’s original adjusted income, unless the Commissioner is satisfied that there is reasonable cause for the failure to provide the return of income.

  3. A determination under subsection (2) is final unless, within 28 days after the person receives notification from the Commissioner of the determination, the person—

  4. makes an objection under section 90; or
    1. provides a return of income in respect of the relevant tax year to the Commissioner.

      1. In subsection (2), reasonable cause means a circumstance that, on application being made by the person under section 37(3) of the Tax Administration Act 1994, results in the Commissioner extending the time for providing the return.

      Notes
      • Section 44A: replaced, on , by section 13 of the Child Support Amendment Act 2013 (2013 No 12).
      • Section 44A(1): amended, on , by section 9(2) of the Child Support Amendment Act 2021 (2021 No 6).
      • Section 44A(2): replaced, on , by section 17 of the Child Support Amendment Act 2021 (2021 No 6).