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Child Support Act 1991

Exemptions - Miscellaneous provisions concerning exemptions

89ZB: Commissioner must give effect to exemption and may take changes into account

You could also call this:

"The Commissioner must quickly apply exemptions and adjust them if needed"

Illustration for Child Support Act 1991

The Commissioner must act quickly when they grant an exemption. They need to do what's necessary to make the exemption work, which might mean cancelling an assessment.

If the Commissioner finds out or decides that an exemption doesn't apply for all or part of the time it was meant to, they need to act fast. They might need to issue or change an assessment, change the exemption, or do something else to fix it.

The Commissioner can take action if they're not happy with the estimates or assumptions used for an exemption, or if a person's income doesn't match what they said it would be when they asked for the exemption.

The Commissioner can change things to make sure the exemption only applies when it should. They can change the time period of the exemption, even if it's in the past or future.

The Commissioner can still use their powers under sections 86 and 87 of the Act, even with these rules about exemptions.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM255112.

Topics:
Family and relationships > Children and parenting
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89ZA: Exemption is void in certain circumstances, or

"When an exemption from paying child support stops being valid"

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89ZC: Exempted person must advise Commissioner of certain matters, or

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Part 5AExemptions
Miscellaneous provisions concerning exemptions

89ZBCommissioner must give effect to exemption and may take changes into account

  1. The Commissioner must, as soon as practicable after granting an exemption under this Part, take the action that is necessary to give effect to the exemption (whether by revoking any assessment or otherwise).

  2. The Commissioner must, as soon as practicable after being notified or otherwise becoming aware, or deciding, that an exemption under this Part does not apply for the whole or a part of a period for which the exemption was granted, take the action that is necessary to take that matter into account (whether by issuing or amending any assessment, amending any exemption, or otherwise).

  3. Subsection (4) applies if 1 or more of the following applies:

  4. the Commissioner has acted under section 89I(2) and the Commissioner is no longer satisfied that the estimates referred to in section 89I(2)(a) are fair and reasonable:
    1. the Commissioner has acted under section 89I(2) and the Commissioner is no longer satisfied that the assumptions referred to in section 89I(2)(b) are reasonable in the circumstances of the case:
      1. an exempted person's income is not in accordance with the estimates provided in or with the application for the exemption.

        1. The Commissioner may take the action that is necessary to take the matters referred to in subsection (3) into account (whether by issuing or amending any assessment, amending any exemption, or otherwise).

        2. The Commissioner's power to take action under subsections (2) and (4) includes, without limitation, the power to amend the period or periods for which an exemption was granted (whether that period or those periods are before or after the time that the Commissioner takes the action) in order to ensure that—

        3. the exemption is granted for a period or periods in relation to which the exempted person is eligible for the exemption; and
          1. the exemption is not granted for any period in relation to which the exemption must not apply in accordance with this Part.

            1. Nothing in this section limits the powers of the Commissioner under sections 86 and 87.

            Notes
            • Section 89ZB: inserted, on , by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).
            • Section 89ZB(2): amended, on , by section 111 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).