Part 5A
Exemptions
Exemption for victims of sex offences
89ZGrant of exemption to victim of sex offence
The Commissioner must, as soon as practicable after receiving an application under section 89Y in respect of a liable parent and a particular child, exempt the person from the payment of child support in relation to that child if—
- the application is made in accordance with that section; and
- any of the following apply:
- the Commissioner is satisfied that another person has been convicted of a sex offence:
- the Commissioner is satisfied that another person has been proved before the Youth Court to have committed a sex offence:
- in the opinion of the Commissioner, it is likely that another person has committed a sex offence; and
- the Commissioner is satisfied that another person has been convicted of a sex offence:
- the Commissioner is satisfied that the liable parent is a victim of that sex offence; and
- in the opinion of the Commissioner, it is likely that the child was conceived as a result of that sex offence.
The Commissioner may act under subsection (1)(b)(iii) even if the other person has been acquitted of the sex offence.
If the Commissioner grants an exemption under subsection (1), the period of exemption commences on the day on which the Commissioner received the application for the exemption.
However, the period of exemption may commence on a day determined by the Commissioner that is earlier than the day on which the Commissioner received the application for exemption if the Commissioner is satisfied that it is—
- just and equitable as regards the child, the receiving carer, the liable parent, and any other child, carer, or parent that may be affected by the Commissioner’s decision; and
- otherwise proper.
The Commissioner may, for the purpose of determining whether a person is eligible for an exemption under this section, obtain information from the Ministry of Justice, the New Zealand Police, or both in accordance with section 18H of the Tax Administration Act 1994.
Notes
- Section 89Z: inserted, on , by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).
- Section 89Z(1)(b): replaced, on , by section 109(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
- Section 89Z(1)(c): replaced, on , by section 109(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
- Section 89Z(1A): inserted, on , by section 109(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
- Section 89Z(3): replaced, on , by section 109(3) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
- Section 89Z(4): amended, on , by section 33 of the Child Support Amendment Act 2021 (2021 No 6).