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Tax Administration Act 1994

Transfers of excess tax - Miscellaneous

173U: Transfers of excess financial support

You could also call this:

"What happens to extra money meant for child support"

Illustration for Tax Administration Act 1994

You cannot ask for a transfer of excess financial support under this Act. Excess financial support is defined in section 2(1) of the Child Support Act 1991. This rule applies even if other parts of the Act, such as sections 173L and 173M, might suggest you can make a request.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358315.

Topics:
Family and relationships > Children and parentingMoney and consumer rights > Support and maintenance
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Part 10BTransfers of excess tax
Miscellaneous

173UTransfers of excess financial support

  1. Despite sections 173L and 173M, a taxpayer may not request a transfer under this Act of excess financial support, as defined in section 2(1) of the Child Support Act 1991.

Notes
  • Section 173U: inserted, on , by section 91(1) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).