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Child Support Act 1991

Enforcement provisions

180D: Sections 180B and 180C to cover child support penalties

You could also call this:

“Child support debt includes regular payments and extra fees for not following the rules”

When the law talks about child support debt in sections 180B and 180C, it means more than just the regular child support payments. It also includes different types of penalties that you might have to pay if you don’t follow the child support rules.

These penalties can be:

  1. Penalties that are defined in section 135 of the law, which are related to child support.

  2. Something called “pre-2021 penalties” that are also defined in section 135 and are about child support.

  3. An old type of penalty that was part of section 45 before 1 April 2015. Even though this penalty is old, it can still apply in some cases because of special rules in Schedule 1 of the law.

So, when you’re reading about child support debt in those sections, remember that it’s not just about the main payments, but also these extra penalties that might be added on.

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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=DLM6803479.

Topics:
Family and relationships > Children and parenting
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180C: Commissioner may write off child support debt if receiving carer has died and debt is likely to be unable to be recovered, or

"Debt can be cancelled if the person meant to get child support has died and it's hard to collect the money"

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181: Application of tax overpayments, or

"How extra tax money can be used to pay child support"

Part 11 Enforcement provisions

180DSections 180B and 180C to cover child support penalties

  1. In sections 180B and 180C, child support debt includes the following:

      1. a penalty (as defined in section 135) imposed in relation to child support:
        1. a pre-2021 penalty (as defined in section 135) imposed in relation to child support:
          1. a penalty imposed under section 45 as in force before 1 April 2015 (including as applied on and after that date by clauses 1A and 2A of Schedule 1).

            Notes
            • Section 180D: inserted, on , by section 60 of the Child Support Amendment Act 2013 (2013 No 12) (as amended by section 66(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1)).
            • Section 180D(a): repealed (with effect on 1 April 2021), on , by section 242(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
            • Section 180D(b): repealed (with effect on 1 April 2021), on , by section 242(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
            • Section 180D(ba): inserted (with effect on 1 April 2021), on , by section 242(2) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
            • Section 180D(bb): inserted (with effect on 1 April 2021), on , by section 242(2) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).