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Child Support Act 1991

Amount of child support payable under formula assessment made by Commissioner - Expenditure on children

36D: Child expenditure tables

You could also call this:

"Table showing how much parents might spend on their children based on their income"

The Commissioner of Inland Revenue has to make a special table each year. This table is called the child expenditure table. It shows how much money parents are expected to spend on their children based on how much they earn.

The table uses information from another table in Schedule 3 of the law. It tells you two important things for the year:

  1. The average amount of money people earn in a week.
  2. How much of a parent's income is thought to be spent on children. This amount changes depending on how much the parent earns.

You can get a copy of this table in two ways. You can ask the Inland Revenue Department for a paper copy, or you can look at it on their website. The table for the current year, and sometimes the previous year, is always available.

When the table talks about income, it only uses whole dollar amounts. This means if someone earns $50,050.75, the table will just use $50,050.

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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=DLM6438950.

Topics:
Family and relationships > Children and parenting
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36C: Where 1 receiving carer is parent and other is non-parent, or

"How child support works when a child has a parent carer and a non-parent carer"

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37: Nil assessment of taxable income, or

"This rule about zero income no longer applies"

Part 2Amount of child support payable under formula assessment made by Commissioner
Expenditure on children

36DChild expenditure tables

  1. Before the start of a child support year, the Commissioner must approve a child expenditure table for that child support year, based on the expenditure on children table in Schedule 3, that identifies, for the relevant child support year,—

  2. the amount of the average weekly earnings that applies; and
    1. the amount of child support income that is taken to be expended on children, with that amount corresponding to the percentages set out in the expenditure on children table within each income band in the table.

      1. The Commissioner must ensure that the child expenditure table for the current and (if applicable) the previous child support year is available—

      2. on request to the Inland Revenue Department, in hard copy; and
        1. at all reasonable times, on an Internet site maintained by or on behalf of the Inland Revenue Department.

          1. Whenever an income amount is used in relation to the child expenditure table, the income amount must be truncated to whole dollars.

          Notes
          • Section 36D: inserted, on , by section 12 of the Child Support Amendment Act 2013 (2013 No 12).