Plain language law

New Zealand law explained for everyone

Child Support Act 1991

Enforcement provisions

181: Application of tax overpayments

You could also call this:

“How extra tax money can be used to pay child support”

When the Commissioner finds that the government owes you money under tax laws (except for child support), but you also owe money for child support, they will handle it like this:

First, they will use the money the government owes you to pay off any other tax debts you might have.

If there’s any money left over after paying those debts, they can then use it to pay off what you owe for child support.

This way, the Commissioner makes sure that your tax debts are paid first before using any extra money to cover your child support payments.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM257028.

Topics:
Family and relationships > Children and parenting Money and consumer rights > Taxes
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"Child support debt includes regular payments and extra fees for not following the rules"

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Part 11 Enforcement provisions

181Application of tax overpayments

  1. Where—

  2. the Commissioner finds in any case that an amount is owing to any person by the Crown under any of the Inland Revenue Acts (other than this Act) within the meaning of the Tax Administration Act 1994; and
    1. a debt is due by the person under this Act,—
        1. the Commissioner—
      1. shall first apply that amount owing to the person against any debt or debts owing by that person under any of those Acts; and
        1. may secondly apply any excess against the amount of the debt that is due by the person under this Act.

          Notes
          • Section 181(a): 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).