When the Commissioner of Inland Revenue makes decisions about child support, they can choose to make these decisions apply from a date in the past. This is called making a ‘retrospective’ decision. The Commissioner can pick any date they think is right for the decision to start, but it can’t be earlier than when this law began. This means the Commissioner has some flexibility in deciding when their decisions about child support should take effect.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM255309.
The Commissioner may, under this Part, make a determination expressed to be retrospective to any day that the Commissioner considers appropriate, not being a day that precedes the commencement of this section.
