This section of the law has been removed. It used to be about giving special help with leftover penalties that people owed. The government took this part out of the law on 1 April 2021. You don't need to worry about it anymore because it's not part of the current 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=DLM6763402.
135G: Discretionary relief if serious hardship, or
"Commissioner can waive penalties for child support if you're facing serious money troubles"
135GB: Relief from initial late payment penalty if full or substantial compliance with payment arrangement entered into or made on or after 1 April 2016 and within 3-month period, or
"Old rule about not paying extra if you made a plan to catch up on late child support payments"
