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Child Support Act 1991

Assessment of child support and domestic maintenance - Provisions relating to making of assessments

81A: Amendments of assessments arising from living circumstances existing at time when assessment begins

You could also call this:

“Changes to child support payments based on your living situation when the assessment starts”

This section explains how the Commissioner can change assessments based on living circumstances when they start. If you receive an assessment, you can tell the Commissioner that the living circumstances they used were wrong. You need to do this within 28 days of getting the assessment notice. If you do, the Commissioner might change the assessment from when it started.

The Commissioner can also change the assessment from the start if you’re a parent who has to pay more child support because of the change, or if you’re a carer who will get less child support because of the change.

To make these changes, you need to give the Commissioner any documents they ask for. The Commissioner must be sure that the assessment was based on wrong information about your living situation, and that the information you’ve given is correct.

If you don’t tell the Commissioner within 28 days, or if the Commissioner isn’t sure about the information, they will only change the assessment from the day you told them about the mistake.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS580779.

Topics:
Family and relationships > Children and parenting
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81: Notification requirements of parent, or

"Parents must tell the government about their living situation to help figure out child support payments"

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82: Parents and receiving carers to advise Commissioner of changes, or

"Tell the Inland Revenue Department when things change that affect child support"

Part 5 Assessment of child support and domestic maintenance
Provisions relating to making of assessments

81AAmendments of assessments arising from living circumstances existing at time when assessment begins

  1. This section applies if—

  2. the Commissioner made an assessment on the basis that certain living circumstances existed at the time when the assessment begins; and
    1. the recipient of the assessment advises the Commissioner—
      1. that those circumstances did not exist at that time; and
        1. of the relevant living circumstances that did exist at that time; and
        2. section 82 does not apply.

          1. The Commissioner may backdate any amendment made under section 87 to the time when the assessment begins if the recipient of the assessment advises the Commissioner within the period of 28 days beginning with the date of the notice of assessment.

          2. The Commissioner may also backdate any amendment made under section 87 to the time when the assessment begins if the recipient of the assessment—

          3. is a liable parent, and the backdating has the effect of increasing the amount of the parent’s child support liability:
            1. is a receiving carer, and the backdating has the effect of decreasing the amount of child support payable in respect of that carer.

              1. However, the Commissioner may only backdate any amendment made under section 87 to the time when the assessment begins if—

              2. the recipient has provided to the Commissioner such supporting documentation as the Commissioner requires; and
                1. the Commissioner is satisfied that—
                  1. the assessment was made on the basis that certain living circumstances existed at the time when the assessment begins that did not in fact exist at that time; and
                    1. the relevant living circumstances advised by the recipient did exist at that time.

                    2. Otherwise, an amendment of the assessment under section 87 is effective only from the date on which the recipient advises the Commissioner.

                    Notes
                    • Section 81A: replaced (with effect on 26 October 2021), on , by section 237 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).