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Child Support Act 1991

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

87A: Four-year time bar for amendment of certain assessments

You could also call this:

“Time limit for changing child support payments”

The Commissioner can change a child support assessment only within four years after the end of the child support year it relates to. This can happen if they get information or an application before the four years are up. There are some exceptions to this rule.

The Commissioner can change an assessment after four years if someone gives false or misleading information, or if they don’t tell about some of their income. It’s also allowed if the change is needed because of a decision about exemptions for people in hospital, long-term illness, prison, under 16 years old, or victims of sex offences.

Other exceptions include when someone involved has died, when a person isn’t actually a child’s parent, or to avoid charging someone twice if they’ve paid support overseas. The Commissioner can also make changes if there’s a new court order, if a new child is added to an assessment, or if they didn’t give proper notice about the assessment before.

If the Commissioner makes a decision about changing child support payments within four months of getting an application, they can change the assessment even after four years.

This rule doesn’t stop you from asking for a review, making an objection, or appealing the assessment in other ways allowed by the law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS580782.

Topics:
Family and relationships > Children and parenting
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Part 5 Assessment of child support and domestic maintenance
Provisions relating to making of assessments

87AFour-year time bar for amendment of certain assessments

  1. Despite section 87, the Commissioner may amend an assessment only—

  2. before the expiry of the fourth child support year after the end of the child support year to which the assessment relates; or
    1. as a result of information or an application that was received by the Commissioner before the expiry of that fourth child support year; or
      1. if an exception in subsection (2) or (3) applies.

        1. An exception applies if—

        2. the Commissioner is of the opinion that information provided by a person is fraudulent or wilfully misleading; or
          1. the Commissioner is of the opinion that information provided by a person does not mention income that is of a particular nature, or that was derived from a particular source, and in respect of which information is required to be provided; or
            1. an amended assessment is required to give effect to a decision, determination, or exemption made under Part 5A (which relates to exemptions for hospital patients, persons suffering from long-term periods of illness, prisoners, persons under 16 years, and victims of sex offences).

              1. An exception also applies if—

              2. a liable person, child, or payee to whom the assessment relates has died; or
                1. a person is not a parent of the child; or
                  1. reassessment is necessary to avoid double liability of a liable person who has paid, or is liable to pay, financial support in an overseas jurisdiction in respect of the same child or payee and period; or
                    1. a court order is received that applies to an earlier period; or
                      1. a new assessment is made in relation to a qualifying child (for example, because a paternity order is provided) and it results in a reassessment of an existing child support assessment in relation to another qualifying child or children; or
                        1. the Commissioner did not meet the requirements of section 88 (which relates to notice of assessment) or section 89 (which relates to notification); or
                          1. the Commissioner has made a determination under Part 6A in relation to an application under section 96B to which the 4-month time limit in section 96BA applies.

                            1. This section does not otherwise restrict rights in respect of review, objection, or appeal under other Parts of this Act.

                            Compare
                            Notes
                            • Section 87A: inserted, on , by section 20 of the Child Support Amendment Act 2021 (2021 No 6).
                            • Section 87A(1)(a): amended (with effect on 26 October 2021), on , by section 238(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
                            • Section 87A(2)(c): replaced (with effect on 26 October 2021), on , by section 173 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 (2024 No 11).
                            • Section 87A(3)(c): amended (with effect on 26 October 2021), on , by section 238(2) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
                            • Section 87A(3)(f): amended (with effect on 26 October 2021), on , by section 238(3) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
                            • Section 87A(3)(g): inserted (with effect on 26 October 2021), on , by section 238(4) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).