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Child Support Act 1991

Payment of financial support - Payments by Commissioner

152A: Relief in case of exemption granted to liable person

You could also call this:

“What happens when someone doesn't have to pay child support anymore”

If you owe money to the Commissioner because you received child support payments you shouldn’t have, the Commissioner must cancel this debt if it happened because the person who was supposed to pay got an exemption. This applies to debts under section 151 or 151AA.

If you’ve already paid some or all of this debt, the Commissioner must give you back the money you paid. The Commissioner will pay this refund from a Crown Bank Account without needing any extra approval.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM256548.

Topics:
Family and relationships > Children and parenting
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152: Relief in cases of serious hardship, or

"Help for people who can't afford to pay child support"

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152B: Offsetting child support payments, or

"Balancing child support payments when two people owe each other"

Part 9 Payment of financial support
Payments by Commissioner

152ARelief in case of exemption granted to liable person

  1. The Commissioner must write off the whole of a debt, and may make alterations in the assessment that are necessary for that purpose, if the debt—

  2. is an amount that is repayable by the payee to the Commissioner under section 151 or 151AA; and
    1. arises solely as a result of the liable person being granted an exemption under subpart 2 or 4 of Part 5A.

      1. The Commissioner must, if the debt has been paid in whole or in part, refund to the payee the part of the debt that has been paid.

      2. Any refund made under this section must be paid out of a Crown Bank Account without further appropriation than this section.

      Notes
      • Section 152A: inserted, on , by section 35 of the Child Support Amendment Act 2006 (2006 No 42).
      • Section 152A(1)(a): amended, on , by section 56 of the Child Support Amendment Act 2013 (2013 No 12).
      • Section 152A(1)(b): amended, on , by section 112 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).