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Child Support Act 1991

Amount of child support payable under formula assessment made by Commissioner - Penalties for underestimation

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

You could also call this:

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

This section of the law used to talk about what happens if you guess your income to be much lower than it actually is. However, this part of the law no longer applies. It was removed on 25 February 2016, and the change affected income from 1 April 2015 onwards. This means you don't need to worry about this specific rule anymore when thinking about child support payments.

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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=DLM254058.

Topics:
Family and relationships > Children and parenting
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44A: Determining income amount if no tax return filed, or

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

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46: Interest to be charged on underestimations, or

"Interest charges for guessing too low don't apply anymore"

Part 2Amount of child support payable under formula assessment made by Commissioner
Penalties for underestimation

45Penalty if estimated income less than 80% of actual income (Repealed)

    Notes
    • Section 45: repealed (with effect on 1 April 2015), on , by section 23 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).