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Child Support Act 1991

Automatic deductions - Automatic deductions

156: Copy of deduction notice to be given to liable person

You could also call this:

“You get a copy when money is taken from your pay for child support”

When the Commissioner gives a deduction notice under section 154, they must immediately give you a copy of that notice.

This copy is considered an official notice from the Commissioner to you under the Tax Administration Act 1994.

However, if the notice is about deducting money from your wages or salary, the Commissioner might not send you a copy if they can’t find a valid address for you after trying to look for one.

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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=DLM256565.

Topics:
Family and relationships > Children and parenting
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Part 10 Automatic deductions
Automatic deductions

156Copy of deduction notice to be given to liable person

  1. Where the Commissioner gives a deduction notice under section 154, the Commissioner shall forthwith give a copy of the notice to the liable person.

  2. For the purposes of the Tax Administration Act 1994, every such copy shall be deemed to be a notice required by this Act to be given by the Commissioner to the liable person.

  3. Despite subsection (1), for a notice relating to an amount of wages or salary of the liable person, the Commissioner may dispense with the requirement to send a copy of the notice to the liable person if, after making reasonable inquiries, the Commissioner has, or can find, no valid address for the liable person.

Notes
  • Section 156 heading: amended, on , by section 36(1) of the Child Support Amendment Act 2006 (2006 No 42).
  • Section 156(2): amended, on , by section 36(2) of the Child Support Amendment Act 2006 (2006 No 42).
  • Section 156(2): amended, on (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
  • Section 156(3): inserted, on , by section 222 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).