Plain language law

New Zealand law explained for everyone

Child Support Act 1991

Offences and penalties

208: Offences

You could also call this:

“Breaking the rules in child support matters can get you in trouble”

You commit an offence against this Act if you:

Do not tell the Commissioner about certain things when you are supposed to. This includes not telling them about changes in your living situation or your address when the law says you should.

Make deductions that you are not allowed to make under the law.

Do not do what the Commissioner asks you to do when they have the right to ask.

Give false information to the Commissioner or anyone working for the Inland Revenue Department. This includes giving fake documents, making false statements, or trying to mislead them on purpose about anything related to this Act.

Change records that you are supposed to keep under this Act to make them incorrect.

Get in the way of someone from the Inland Revenue Department who is doing their job under this Act.

Help someone else to break the rules of this Act or any rules made under this Act.

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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=DLM257075.

Topics:
Family and relationships > Children and parenting Money and consumer rights > Taxes
Previous

207: Amounts paid where no liability to pay exists, etc, or

"Getting your money back if you paid child support you didn't owe"

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208A: Offences by payers, or

"People who pay child support can get in trouble if they try to stop money being taken for payments"

Part 12 Offences and penalties

208Offences

  1. Every person commits an offence against this Act who—

  2. fails to notify the Commissioner, as required by section 89ZC, of the matters referred to in that section; or
    1. fails to notify the Commissioner, as required by section 82, of changes in living circumstances; or
      1. makes a deduction that contravenes section 165; or
          1. fails to notify the Commissioner, as required by section 239(1), of any change to that person's address; or
            1. fails to comply with any requirement of the Commissioner pursuant to section 239(2); or
              1. provides any false document or any false statement or any false declaration or gives any false information, knowing it to be false, or being reckless as to whether it was false, or intentionally misleads or attempts to mislead the Commissioner or any other officer of the Inland Revenue Department in relation to any matter under this Act; or
                1. knowingly falsifies any records required to be kept under this Act; or
                  1. obstructs any officer of the Inland Revenue Department acting in the discharge of that officer's duties or in the exercise of that officer's powers under this Act; or
                    1. aids, abets, incites, or conspires with any person to commit any offence against this Act or against any regulation made under this Act.

                      Compare
                      • 1976 No 65 s 416
                      Notes
                      • Section 208(a): substituted, on , by section 38 of the Child Support Amendment Act 2006 (2006 No 42).
                      • Section 208(d): repealed, on , by section 8 of the Child Support Amendment Act 1996 (1996 No 65).