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Child Support Act 1991

Automatic deductions - Automatic deductions

163: Payment of deductions to Commissioner

You could also call this:

"Sending child support money taken from your pay to the government"

Illustration for Child Support Act 1991

When someone takes money from your pay for child support, they need to send that money to the Commissioner. This person is called a payer. They must do two things:

First, they need to give the money they took from you to the Commissioner by a certain date. This date is set by a rule in the Income Tax Act 2007.

Second, they need to tell the Commissioner about your income. They have to share this information by following rules in the Income Tax Act 2007 and the Tax Administration Act 1994.

The Commissioner can change these rules if they want to. They can do this by writing a note to the payer. The Commissioner can decide when and how much to change these rules.

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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=DLM256575.

Topics:
Family and relationships > Children and parenting
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162: Authority to make deductions, or

"The law protects people who take money from your pay when they're told to"

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164: Discharge of liable person's liability to Commissioner and payer's liability to liable person, or

"Taking child support money from your pay means you don't have to pay it yourself"

Part 10Automatic deductions
Automatic deductions

163Payment of deductions to Commissioner

  1. A payer who has made a deduction under this Part from money payable to a liable person must—

  2. pay to the Commissioner the sum deducted to the credit of the liable person by the date required by section RD 4 of the Income Tax Act 2007; and
    1. provide the Commissioner with the employment income information referred to in section RD 22 of that Act and sections 23E to 23H and 23J of the Tax Administration Act 1994 by the date set out in that section.

      1. The Commissioner may, by notice in writing to the payer, vary, in such instances and to such extent as the Commissioner thinks fit, the requirements of this section.

      Notes
      • Section 163(1): replaced, on , by section 406 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
      • Section 163(1)(b): amended, on , by section 325 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).