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Child Support Act 1991

Exemptions - Determinations in relation to exemptions for hospital patients, persons suffering from long-term periods of illness, prisoners, and persons under 16 years

89K: Commissioner may make determinations in relation to exemptions

You could also call this:

“The tax office can change decisions about who doesn't have to pay child support”

The Commissioner can decide that an exemption doesn’t apply or stops applying to all or part of the time it was given. This means they can change their mind about an exemption they’ve already granted.

The Commissioner can also decide to change how child support is calculated for a child if they’ve made or plan to make a decision about an exemption not applying.

When the Commissioner makes these decisions, they’re looking at two types of exemptions. One type is given under subpart 2, and the other type was given under section 74 before this law changed.

The Commissioner must follow the rules in this part of the law when making these decisions.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM254768.

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Family and relationships > Children and parenting Government and voting > Government departments
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Part 5A Exemptions
Determinations in relation to exemptions for hospital patients, persons suffering from long-term periods of illness, prisoners, and persons under 16 years

89KCommissioner may make determinations in relation to exemptions

  1. The Commissioner may, in accordance with this subpart, make a determination having the effect that a specified exemption does not apply, or ceases to apply, in relation to the whole or a part of a period for which it was granted.

  2. The Commissioner may, in accordance with this subpart, make a determination having the effect that all or some of the provisions of this Act relating to formula assessment of child support will be departed from in relation to a child if the Commissioner has made, or intends to make, a determination under subsection (1).

  3. For the purposes of this subpart, specified exemption means—

  4. an exemption granted under subpart 2:
    1. an exemption granted under section 74 (as in force immediately before the commencement of this section).

      Notes
      • Section 89K: inserted, on , by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).