Part 9Payment of financial support
Payments by Commissioner
152B Offsetting child support payments
This section applies if 2 persons are each liable to pay in respect of the other an amount of child support under a formula assessment or a voluntary agreement (whether or not those amounts have become due and payable).
The Commissioner may at any time offset one amount against the other if the Commissioner is satisfied that it would be just and equitable to do so.
However, the Commissioner cannot exercise this power in respect of any amount in respect of a period if during that period the other parent is expected to be a UCB beneficiary).
Subsection (4) applies if—
- the power to offset should not have been exercised because of subsection (2); and
- the reversal of the offsetting results in a requirement to pay an additional amount of child support.
The parent must pay the additional amount within 30 days after the date on which the notice of reversal is given to the parent.
Notes
- Section 152B: inserted, on , by section 28 of the Child Support Amendment Act 2013 (2013 No 12).
- Section 152B(1): replaced, on , by section 55(1) of the Child Support Amendment Act 2021 (2021 No 6).
- Section 152B(1): amended (with effect on 26 October 2021), on , by section 241 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
- Section 152B(1A): inserted, on , by section 55(1) of the Child Support Amendment Act 2021 (2021 No 6).
- Section 152B(2): amended, on , by section 15 of the Child Support (Pass On) Acts Amendment Act 2023 (2023 No 27).
- Section 152B(2): amended, on , by section 55(2) of the Child Support Amendment Act 2021 (2021 No 6).
- Section 152B(2): amended, on , by section 49 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 152B(3): inserted, on , by section 55(3) of the Child Support Amendment Act 2021 (2021 No 6).
- Section 152B(4): inserted, on , by section 55(3) of the Child Support Amendment Act 2021 (2021 No 6).