Make a payment
Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Child Support Amendment Act 2006

Changes in child support legislation have resulted from the enactment of the Child Support Amendment Bill (No.4), introduced on 5 August 2005. The main changes are a partial write-off of late payment penalties - to encourage lapsed payers of child support to begin making regular payments again - and strengthened Inland Revenue powers to investigate liable parents' financial affairs.

Write-off of penalty debt

Sections 135 to 135O of the Child Support Act 1991

Determinations initiated by Inland Revenue

Sections 96Q to 96ZG of the Child Support Act 1991

Exemption from liability

Sections 28, 38, 41, 43, 87, Part 5A, sections 90, 108, 109, 112, 115, 119, 152A, 207,208, 240 of the Child Support Act 1991

Appeal rights following an administrative determination

New sections 103A to 103E of the Child Support Act 1991

Acceptance of overseas birth documents

Sections 2, 7, 7A & 235 of the Child Support Act 1991

Offsetting rules

Sections 34 & 35 of the Child Support Act 1991

Order of payment application

Sections 142 & 143 of the Child Support Act 1991

Other amendments to the Child Support Act 1991 that apply from 26 September 2006

Section 30, 96D(1), 156, 215, and 216A.