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Child Support Act 1991

Assessment of child support and domestic maintenance - Provisions relating to making of assessments

81: Notification requirements of parent

You could also call this:

"Parents must tell the government about their living situation to help figure out child support payments"

The Commissioner can ask you, as a parent of a qualifying child, to provide information about your living situation in writing. This is to help work out how much child support you need to pay.

If you only earn income that is reported directly to the government, the Commissioner can ask you to do one of these things:

  1. Give a tax return for the last tax year
  2. Estimate how much you earned in the last tax year
  3. Estimate how much you expect to earn in the current child support year

If you choose to estimate your income for the current child support year, it's the same as if you had chosen to use an estimate for calculating your child support.

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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=DLM254387.

Topics:
Family and relationships > Children and parentingMoney and consumer rights > Taxes
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80: Assessments for part of child support year, or

"How child support is calculated for part of a year"

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81A: Amendments of assessments arising from living circumstances existing at time when assessment begins, or

"Changes to child support payments based on your living situation when the assessment starts"

Part 5Assessment of child support and domestic maintenance
Provisions relating to making of assessments

81Notification requirements of parent

  1. The Commissioner may, for the purposes of assessing the amount of child support payable under a formula assessment, by written notice given to a person who is a parent of a qualifying child, require that person—

  2. to notify the Commissioner, in writing, of information relating to that person's living circumstances; and
    1. where that person is a taxpayer who derives no income other than reportable income described in section 22D(3) of the Tax Administration Act 1994 in respect of the last relevant tax year, to either—
      1. supply a return of income for the last relevant tax year; or
        1. supply an estimate of the income derived in the last relevant tax year; or
          1. supply an estimate of the income expected to be derived in the child support year.

          2. Where the person supplies an estimate under subsection (1)(b)(iii), that person will be deemed to have made an election in terms of section 40.

          3. Repealed
          Notes
          • Section 81 heading: amended, on , by section 211 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
          • Section 81(1): amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
          • Section 81(1)(b): amended, on , by section 324 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
          • Section 81(1)(b): amended, on , by section 239 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
          • Section 81(1)(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 81(1)(b): amended (with effect on 1 April 1995, applying with respect to tax on income derived in 1995–96 and subsequent income years), on , by section 55(1) of the Income Tax Act 1994 Amendment Act 1996 (1996 No 17).
          • Section 81(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 81(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 81(2): amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
          • Section 81(3): repealed, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).