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Child Support Act 1991

Jurisdiction of courts in relation to child support and domestic maintenance - Appeals from decisions of Commissioner in respect of objections under Part 6

102: Appeals against decisions of Commissioner

You could also call this:

"You can ask a judge to review if Inland Revenue says no to your request"

If the Commissioner says no to your objection made under section 90, you can appeal this decision to the Family Court. You have to do this within 2 months after you get the notice that your objection was not allowed.

Usually, you and the Commissioner are the only people involved in the appeal. But sometimes, section 125 might change who can be part of it.

The court can make any decision it thinks is right about your appeal. It can agree with the Commissioner's decision or change it.

After the court makes its decision, the Commissioner has to act quickly to make the decision happen. This might mean changing an assessment or doing something else.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM255330.

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Family and relationships > Children and parentingGovernment and voting > Government departmentsMoney and consumer rights > Taxes
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Part 7Jurisdiction of courts in relation to child support and domestic maintenance
Appeals from decisions of Commissioner in respect of objections under Part 6

102Appeals against decisions of Commissioner

  1. Where the Commissioner disallows an objection made under section 90, the objector may appeal to the Family Court against that decision.

  2. The appeal must be lodged within 2 months after the date upon which notice of disallowance of the objection is given to the objector by or on behalf of the Commissioner.

  3. Subject to section 125, the parties to the appeal are the objector and the Commissioner.

  4. A court hearing such an appeal may make such order as it considers appropriate in relation to the decision to which the appeal relates, including an order confirming or varying the decision.

  5. When an order is made by a court under this section, the Commissioner shall, as soon as practicable, take such action as is necessary to give effect to the decision (whether by amending any assessment or otherwise).

Compare
  • Child Support (Assessment) Act 1989 s 132 (Aust)
Notes
  • Section 102 heading: amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
  • Section 102(1): amended, on , by section 261 of the District Court Act 2016 (2016 No 49).
  • Section 102(1): amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
  • Section 102(3): replaced, on , by section 38 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).