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Child Support Act 1991

Collection of financial support - Due dates for payment of financial support

134: Penalties for late payment of financial support debts

You could also call this:

“Extra charges for not paying child support on time”

If you have to pay financial support and you don’t pay it on time, you might have to pay extra money as a penalty. This applies to debts from before, on, or after 1 April 2016. Here’s how it works:

When the due date passes, if you haven’t paid all the money you owe, you’ll have to pay 2% more on top of what you still owe.

If you still haven’t paid 27 days after the due date, you’ll have to pay another 8% on what you still owe. This doesn’t include the 2% penalty you already had to pay.

These rules only apply if the due date is on or after 1 April 2016, and if you still owe money at these times.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM256023.

Topics:
Family and relationships > Children and parenting
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133: Alteration to first due date where notice of assessment issued, or

"Changing when you start paying child support after getting a notice"

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134AAA: Sixty-day grace period before penalties apply, or

"You have 60 days to start paying child support without getting in trouble"

Part 8 Collection of financial support
Due dates for payment of financial support

134Penalties for late payment of financial support debts

  1. A person liable to pay a financial support debt (whether that debt is incurred before, on, or after 1 April 2016) is liable to pay to the Commissioner a penalty of the amount stated in subsection (2) or (3) if—

  2. the time stated in that subsection (which is a time after the time at which all of the debt became due and payable) occurs on or after 1 April 2016; and
    1. at the time stated in that subsection, some or all of the debt remains unpaid.

      1. At the expiry of the due date, the penalty is an amount equal to 2% of the amount of financial support remaining unpaid at the expiry of the due date.

      2. At the expiry of the 27th day after the due date, the penalty is an amount equal to 8% of so much (if any) of the amount of financial support (excluding the penalty imposed under subsection (2)) remaining unpaid at that expiry.

      3. Repealed

      4. Repealed

      5. Repealed
      Compare
      • 1976 No 65 s 398
      • 1985 No 141 s 41
      Notes
      • Section 134: replaced, on , by section 39 of the Child Support Amendment Act 2013 (2013 No 12) (as amended by section 156 of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4)).
      • Section 134(1) heading: amended, on , by section 42(1) of the Child Support Amendment Act 2021 (2021 No 6).
      • Section 134(1): amended, on , by section 42(2) of the Child Support Amendment Act 2021 (2021 No 6).
      • Section 134(2) heading: replaced, on , by section 42(3) of the Child Support Amendment Act 2021 (2021 No 6).
      • Section 134(2): replaced, on , by section 8(2) of the Taxation (Budget 2021 and Remedial Measures) Act 2021 (2021 No 19).
      • Section 134(3) heading: amended, on , by section 8(4) of the Taxation (Budget 2021 and Remedial Measures) Act 2021 (2021 No 19).
      • Section 134(3) heading: amended, on , by section 42(4) of the Child Support Amendment Act 2021 (2021 No 6).
      • Section 134(3): amended, on , by section 8(4) of the Taxation (Budget 2021 and Remedial Measures) Act 2021 (2021 No 19).
      • Section 134(4) heading: repealed, on , by section 42(6) of the Child Support Amendment Act 2021 (2021 No 6).
      • Section 134(4): repealed, on , by section 42(6) of the Child Support Amendment Act 2021 (2021 No 6).
      • Section 134(5) heading: repealed, on , by section 42(6) of the Child Support Amendment Act 2021 (2021 No 6).
      • Section 134(5): repealed, on , by section 42(6) of the Child Support Amendment Act 2021 (2021 No 6).
      • Section 134(6) heading: repealed, on , by section 42(6) of the Child Support Amendment Act 2021 (2021 No 6).
      • Section 134(6): repealed, on , by section 42(6) of the Child Support Amendment Act 2021 (2021 No 6).