This Act may be cited as the Child Support Act 1991.
(2)
This Act is hereby declared to be one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994.
(3)
Except as provided in subsection (4) and section 253, this Act shall come into force on the day on which it receives the Royal assent.
(4)
Part 11 and Part 15 shall come into force on 1 July 1992.
Section 1(2): substituted, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
In this Act, unless the context otherwise requires,—
approved form, in relation to any application or other matter, means a form made available by the Commissioner for the purposes of that application or matter
assessment means an assessment of child support or domestic maintenance in accordance with this Act
bank has the meaning given to it by section 155
child support means any payment required to be made under this Act by any person towards the support of a qualifying child, whether under a formula assessment or a voluntary agreement or an order of the court
child support income amount has the meaning given to it by section 29
child support percentage has the meaning given to it by section 29
child support year means—
(a)
the period of 9 months commencing on 1 July 1992 and ending with 31 March 1993; or
(b)
the year commencing on 1 April 1993 and ending with 31 March 1994; or
(c)
any subsequent year commencing on 1 April and ending with 31 March
Commissioner means the Commissioner of Inland Revenue as defined in the Tax Administration Act 1994
domestic maintenance means any payment required to be made under this Act by any person towards the support of another person under section 58(2) or section 68(2)
election period, in relation to a child support year and to an election made by a person under section 40 that complies with that section, means the period in that child support year in which that election applies in accordance with section 41
eligible applicant, in relation to a qualifying child, means a person who is entitled to apply for a formula assessment of child support under section 8 or section 10
eligible custodian has the same meaning as in section 8
employee has the same meaning as in paragraph (a) of the definition of employee in section YA 1 of the Income Tax Act 2007
employer has the same meaning as in paragraphs (a) and (b) of the definition of employer in section YA 1 of the Income Tax Act 2007
Family Court means a division of a District Court known, in accordance with section 4 of the Family Courts Act 1980, as a Family Court
financial support means—
(a)
child support payable under this Act; or
(b)
domestic maintenance payable under this Act; or
(c)
child support and domestic maintenance payable under this Act
financially independent, in relation to a person, means—
(a)
in full employment; or
(b)
in receipt of a basic grant or an independent circumstances grant under the Student Allowances Regulations 1998; or
(c)
in receipt of payments under a government-assisted scheme which the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964 considers to be analogous to a benefit payable under the Social Security Act 1964; or
(d)
in receipt of a benefit (as defined in section 3 of the Social Security Act 1964) payable under that Act
formula assessment means an assessment made by the Commissioner in accordance with Part 2
full employment, in relation to any person, means—
(a)
employment under a contract of service or apprenticeship which requires the person to work, whether on time or piece rates, not less than an average of 30 hours per week; or
(b)
self-employment of the person in any business, profession, trade, manufacture, or undertaking carried on for pecuniary profit for not less than an average of 30 hours per week; or
(c)
employment of the person for any number of hours which is regarded as full-time employment for the purposes of any award, agreement, or contract relating to that employment
income amount order, in relation to a liable parent, means a determination under Part 5A, 6A, or 6B or an order under Part 7, being a determination or an order varying the child support income amount of the liable parent or making provision with respect to the calculation of that amount
income from employment has the same meaning as in paragraph (a) of the definition of that term in section YA 1 of the Income Tax Act 2007 in respect of the activities of a specified office
inflation percentage has the meaning given to it by section 29
last relevant tax year means,—
(a)
in a case where a liable parent's taxable income for the most recent tax year was derived solely from withholding income, the most recent tax year:
(b)
in the case of any other liable parent, the tax year immediately preceding the most recent tax year
liable parent means a parent who is liable to pay child support in respect of any qualifying child under section 18 or section 58(1) or section 68(1)
liable person means a person who is liable to pay financial support under this Act
liable spouse or partner means a person who is liable to pay domestic maintenance under section 58(2) or section 68(2)
living allowance has the meaning given to it by section 30
most recent tax year, in relation to a child support year, means the tax year that ended on 31 March immediately preceding the start of that child support year
officer of the Department means an officer of the Department as defined in the Tax Administration Act 1994
ordinarily resident in New Zealand has the meaning given to it by section 218
overseas jurisdiction—
(a)
means a country outside New Zealand and a State, territory, province, or other part of a country outside New Zealand; and
(b)
includes the Cook Islands, Niue, and Tokelau
parent, in relation to a child, means a person to whom section 7 applies
payee means,—
(a)
in relation to any child support required to be paid in respect of any qualifying child, the person who is the qualifying custodian of that child in relation to the child support so payable:
(b)
in relation to any domestic maintenance, the person who is entitled to receive that domestic maintenance under section 58(2) or section 68(2)
person includes a company, a local or public authority, and an unincorporated body of persons
principal provider of ongoing daily care, in respect of a child, has the meaning given to it by sections 11 and 12
proceeding means a proceeding before a court or before the Commissioner under Part 5A, 6A, or 6B
properly made,—
(a)
in relation to an application for formula assessment of child support, means made in accordance with section 14; and
(b)
in relation to an application for acceptance of a voluntary agreement, means made in accordance with section 55
property includes real and personal property, and any estate or interest in any real or personal property, and any debt, and any thing in action, and any other right or interest
qualifying child means a child to whom section 5 applies
qualifying custodian, in relation to any qualifying child, means a person who is a custodian entitled to child support in relation to the child in terms of section 18 or section 58(1) or section 68(1)
qualifying voluntary agreement means a voluntary agreement that, under section 48, qualifies for acceptance by the Commissioner
relevant average weekly earnings amount has the meaning given to it by section 29
shared custody child—
(a)
means a child whose ongoing daily care is shared substantially equally between 2 persons; but
(b)
does not include a child in respect of whom payments are being made under section 363 of the Children, Young Persons, and Their Families Act 1989
social security benefit means—
(a)
a domestic purposes benefit granted under section 27B of the Social Security Act 1964:
(b)
an unsupported child's benefit granted under section 29 of the Social Security Act 1964:
(c)
where the person is a sole parent within the meaning of the Social Security Act 1964 and the application for the benefit was made after 24 July 1990,—
(i)
a widow's benefit granted under section 21 of that Act:
(ii)
an invalid's benefit granted under section 40 of that Act:
(iii)
an unemployment benefit:
(iv)
a sickness benefit:
(v)
[Repealed]
(d)
where the person is a sole parent within the meaning of the Social Security Act 1964 and the application for the benefit was made on or after 1 August 1991, an emergency benefit granted under section 61 of that Act,—
and social security beneficiary means a person who is in receipt of one of those benefits
source deduction payment means a PAYE income payment (as defined in section RD 3 of the Income Tax Act 2007)
step-parent, in relation to any child, means, in applying any provision of this Act relating to the liability of a person to pay child support, any person who has been declared to be a step-parent of the child by a Family Court under section 99
substantially equal sharing of ongoing daily care, in respect of a child, has the meaning given to it by section 13
taxable income has the meaning given to it by section 29
unincorporated body of persons includes—
(a)
a partnership:
(b)
a joint venture:
(c)
the trustees of a trust
withholding income means—
(a)
income from employment that has a New Zealand source that is subject to the PAYE rules (as defined in section YA 1 of the Income Tax Act 2007):
(b)
interest or a dividend that has a New Zealand source that is subject to the RWT rules (as defined in section YA 1 of the Income Tax Act 2007).
(2)
Unless otherwise specified, the application of any provision of this Act to a person, assessment, payment, or other matter shall be determined in respect of each day in a child support year, and any assessment or other calculation shall be made on the basis of the circumstances existing in relation to that day.
(3)
For the purposes of this Act, a tax year corresponds with a child support year if,—
(a)
in relation to a person whose income is assessed under the Tax Administration Act 1994, the tax year ends on the last day of the child support year:
(b)
in relation to a person who is resident in a country outside New Zealand, the tax year of that country ends on a date nearest to the last day of the child support year.
(4)
For the purposes of subsection (3)(a), if a person's income is assessed in relation to the year ending with the annual balance date of the person's accounts, the corresponding year is determined in accordance with section 38 of the Tax Administration Act 1994.
(5)
For the purposes of subsection (3)(b), 30 September in any year is deemed to be nearer to the last preceding 31 March than to the next succeeding 31 March.
Section 2(1) assessment: amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) Commissioner: amended, on 23 September 1997, by section 2(1) of the Child Support Amendment Act (No 3) 1997 (1997 No 76).
Section 2(1) Commissioner: amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 2(1) domestic maintenance: inserted, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) employee: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(1) employee: amended, on 1 April 1995 (applying with respect to tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 2(1) employer: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(1) employer: amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) financial support paragraph (b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) financial support paragraph (c): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) financially independent paragraph (b): amended, on 1 October 1998, pursuant to regulation 49 of the Student Allowances Regulations 1998 (SR 1998/277).
Section 2(1) financially independent paragraph (c): amended, on 1 October 1998, by section 11 of the Employment Services and Income Support (Integrated Administration) Act 1998 (1998 No 96).
Section 2(1) financially independent paragraph (c): amended, on 1 October 1998, by section 57 of the Social Security Amendment Act 1998 (1998 No 19).
Section 2(1) financially independent paragraph (d): amended, on 1 October 1998, by section 57 of the Social Security Amendment Act 1998 (1998 No 19).
Section 2(1) income amount order: amended, on 26 September 2006, by section 4(1)(a) of the Child Support Amendment Act 2006 (2006 No 42).
Section 2(1) income from employment: inserted (with effect on 1 April 2001), on 7 November 2001, by section 3(1)(b) of the Child Support Amendment Act 2001 (2001 No 90).
Section 2(1) income from employment: amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(1) income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) last relevant income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) last relevant tax year: inserted, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) liable spouse: repealed, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) liable spouse or partner: inserted, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) married person: repealed, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) most recent income year: repealed, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) most recent tax year: inserted, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(1) officer of the Department: inserted, on 23 September 1997, by section 2(2) of the Child Support Amendment Act (No 3) 1997 (1997 No 76).
Section 2(1) overseas jurisdiction: inserted, on 26 September 2006, by section 4(2) of the Child Support Amendment Act 2006 (2006 No 42).
Section 2(1) payee paragraph (b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) proceeding: amended, on 26 September 2006, by section 4(1)(b) of the Child Support Amendment Act 2006 (2006 No 42).
Section 2(1) proceeding: amended (with effect on 1 July 1994), on 15 July 1994, by section 6(1) of the Child Support Amendment Act 1994 (1994 No 74).
Section 2(1) social security benefit paragraph (c)(iii): substituted, on 1 July 2001, by section 45 of the Social Security Amendment Act 2001 (2001 No 1).
Section 2(1) social security benefit paragraph (c)(iv): substituted, on 1 July 2001, by section 45 of the Social Security Amendment Act 2001 (2001 No 1).
Section 2(1) social security benefit paragraph (c)(v): repealed, on 1 October 1998, by section 57 of the Social Security Amendment Act 1998 (1998 No 19).
Section 2(1) source deduction payment: substituted, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(1) spousal maintenance: repealed, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Section 2(1) withholding income: added (with effect on 1 April 2001), on 7 November 2001, by section 3(1)(b) of the Child Support Amendment Act 2001 (2001 No 90).
Section 2(1) withholding income paragraph (a): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(1) withholding income paragraph (b): amended, on 1 April 2008 (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
Section 2(3): added, on 24 July 1999, by section 2(3) of the Child Support Amendment Act 1999 (1999 No 81).
Section 2(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(3)(a): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(3)(b): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(4): added, on 24 July 1999, by section 2(3) of the Child Support Amendment Act 1999 (1999 No 81).
Section 2(4): amended, on 1 April 2005 (effective for 2005–06 tax year and later), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 2(5): added, on 24 July 1999, by section 2(3) of the Child Support Amendment Act 1999 (1999 No 81).
Subject to section 186, this Act shall bind the Crown.
4-
Objects
The objects of this Act are—
(a)
to affirm the right of children to be maintained by their parents:
(b)
to affirm the obligation of parents to maintain their children:
(c)
to affirm the right of caregivers of children to receive financial support in respect of those children from non-custodial parents of the children:
(d)
to provide that the level of financial support to be provided by parents for their children is to be determined according to their capacity to provide financial support:
(e)
to ensure that parents with a like capacity to provide financial support for their children should provide like amounts of financial support:
(f)
to provide legislatively fixed standards in accordance with which the level of financial support to be provided by parents for their children should be determined:
(g)
to enable caregivers of children to receive support in respect of those children from parents without the need to resort to court proceedings:
(h)
to ensure that equity exists between custodial and non-custodial parents, in respect of the costs of supporting children:
(i)
to ensure that obligations to birth and adopted children are not extinguished by obligations to stepchildren:
(j)
to ensure that the costs to the State of providing an adequate level of financial support for children and their custodians is offset by the collection of a fair contribution from non-custodial parents:
(k)
to provide a system whereby child support and domestic maintenance payments can be collected by the Crown, and paid by the Crown to those entitled to the money.
Section 4(k): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Part 1
Liability to pay child support under formula assessment
General principles concerning liability to pay child support
5-
Children who qualify for child support
A child qualifies for child support if he or she—
(a)
is under 19 years of age; and
(b)
is not living with another person in a marriage, civil union or de facto relationship; and
(c)
is not financially independent; and
(d)
is a New Zealand citizen or is ordinarily resident in New Zealand.
Section 5(b): amended, on 26 April 2005, by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
Child support may be sought in respect of a qualifying child from any person—
(a)
who is a parent of the child within the meaning of section 7; and
(b)
who is a New Zealand citizen or is ordinarily resident in New Zealand or in a country with which New Zealand has entered into a reciprocal agreement for enforcement of child support.
(2)
Notwithstanding subsection (1), where—
(a)
a child has been adopted under the Adoption Act 1955 or under an adoption to which section 17 of that Act applies; and
(b)
that adoption order has not been discharged,—
child support may not be sought in respect of the child in relation to any period after the time at which the final adoption order became effective from any person who was a parent of the child before that time unless that person is also a person who adopted the child.
