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Receiving carers can fill out a form to have the paying (liable) parent's exemption reviewed. You'll need to show us why they should still be paying you child support.

Non-parent carers can also apply. 

Show us that the exemption did not consider the paying parent's:

  • income
  • earning capacity
  • property
  • financial resources.

We'll set up an informal hearing to consider your information, then will make a decision afterwards.

Before you start

You'll need to state the:

  • years you want reviewed
  • financial information you have about the paying parent – their income, assets and financial position.

It’s important to have solid proof – for example, that they have a job – instead of only commenting on their lifestyle.

With the future hearing, decide whether you want to:

  • attend, either by yourself or with a support person
  • have a representative in your place.

In myIR, go to the Child support - Receiving carer account panel

Then select 'More...'

Select 'Apply for a child support review'

The exemption review will only show as an option if the paying parent has an exemption in place.

Fill in your details and submit

Attach any evidence you have about why the paying parent should not have an exemption.

Remember to only include information that:

  • is relevant to the review
  • you’re comfortable with giving to everyone in the review.

Log in to myIR

You can also fill in the Application for an exemption review - IR472 form.

Check you've included the right information and any documents we need. Sign the form and send your documents to us at:

Child Support
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045

Child support - contact us

What happens next

Once we've accepted your application, we'll:

  • contact the paying (liable) parent to see if they want to be involved in the review
  • give them a copy of the information provided, if they want it
  • organise a hearing with you.

A hearing takes around 30 minutes and is informal compared to court hearings. It's held separately with each person in the review, and is for clarifying information.

Decisions are made after the hearing, not during it. The review is about the assessed amount. We will not be negotiating payment of arrears or penalties.

Once we’ve made a decision, we’ll send you a letter with the outcome.

We will either:

  • leave the exemption in place
  • overturn the exemption for part or all of the period it was in place
  • overturn the exemption and change the amount to be paid (for formula assessments only).

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Last updated: 30 Apr 2025
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