Ngā take mō ngā arotake tautoko tamaiti Grounds for child support reviews

This ground applies if you’re responsible for someone in a way that makes it much harder to support the children in the child support assessment.

This usually means you have a legal or moral duty to support someone else financially, such as a child from a previous relationship (who does not have child support paid or received for them) or a court order requiring payment.

You'll need all of these things to apply.

• A copy of any agreement or court order.
• An explanation of the relationship you have with the other child or person.
• Proof of the financial contributions you’re making.
• Your financial details, showing that your ability to pay child support is significantly reduced.

This ground applies if you're responsible for someone with special needs in a way that makes it much harder to support the children in the child support assessment.

In most cases, this means you have a legal or moral duty to support someone else financially, such as their high medical costs or special care because of a disability.

You'll need all of these things to apply.

• A copy of any agreement or court order.
• An explanation of the relationship you have with the other child or person.
• Medical certificate or evidence showing the person or child's condition and specific treatment and costs.
• A list of costs showing the extra expenses and what you pay, after taking into account any benefit or allowances toward these costs or medical insurance refunds.
• Your financial details, showing that your ability to pay child support is significantly reduced.

This ground applies if your unavoidable personal costs make it much harder to support the children in the child support assessment.

You can apply under this ground if you are paying off necessary loans or have high medical costs.

You'll need all of these things to apply.

• Details of the costs you need to support yourself, including why the costs are necessary, and what you’ve done to reduce them.
• If you have any loans, the loan start date, term and purpose, minimum repayments and actual repayments.
• Your financial details – for example, a completed Statement of financial position - IR178.
• If you’re in business, details of your interest in the business, your latest profit and loss statement and balance sheet.

This ground applies if your commitments in supporting someone else make it much harder to support the children in the child support assessment.

This usually means you’re legally or morally responsible for someone else’s financial support and have specific unavoidable expenses as a result. For example, tuition fees for a child you have a duty to maintain.

You'll need all of these things to apply.

• A copy of any agreement or court order.
• An explanation of the relationship you have with the other child or person, including why the costs are necessary, and what you’ve done to reduce them.
• Details of the costs needed to support the other child or person.
• If you have loan commitments, the loan start date, term and purpose, minimum repayments and actual repayments.
• Your financial details – for example, a completed Statement of financial position - IR178. 
• If you’re in business, details of your interest in the business, your latest profit and loss statement and balance sheet.

This ground applies when the high costs of contacting the children in the child support assessment make it difficult to support them.

For example, if you live some distance away and it costs you more than 5% of your adjusted income to keep in contact. Your adjusted income is the amount your child support is assessed on.

Contact costs can include travel, reasonable or necessary accommodation, and communication. They do not include food, clothing and entertainment.

You'll need all of these things to apply.

• Confirmation of the contact arrangements such as a court order, agreement or a letter from a solicitor or mediator.
• Details of your costs such as travel fares, accommodation, or legal fees for keeping in contact with the child.
• An estimate of future costs with confirmation from a travel company, if applicable.
• Your financial details – for example, a completed Statement of financial position - IR178. 
• A high cost of contact worksheet - IR470A detailing your yearly costs for contacting and visiting the child. 

If you're applying for a review in myIR, we'll ask you for details about your situation and costs.

Working out your cost of travel

If you use your own vehicle to travel to and from contact visits with your child, work out the cost of this travel using the following kilometre rates.

• 2021 (from 1 February 2021) 42 cents per km
• 2020 (from 1 August 2019) 40 cents per km
• 2019 (1 June 2018 - 31 July 2019) 36 cents per km.

This ground applies if both of these apply.

• A child’s needs are unusual and need funding beyond the normal costs of bringing up a child.
• The extra costs make it much harder to support the child.

You must be currently paying for your child’s special medical treatment or care, for example, the child has high medical or dental costs or needs special care because of a disability. You cannot claim usual and regular costs of food, clothing, medical, school and daycare.

You'll need all of these things to apply.

• A medical certificate or evidence showing the child’s condition, specific treatment and costs.
• A list of costs, showing the extra expenses and what you pay, after taking into account any benefit or allowances towards these costs or medical insurance refunds.
• An estimate of future costs.
• Your financial details – for example, a completed Statement of financial position - IR178.

This ground applies if the extra costs of caring for, educating or training the child make it much harder to support that child.

The costs must be expected by one or both parents, and must be reasonable in relation to the family circumstances. For example, private schooling or extra costs for sports, education, music or other activities related to the particular talent of an especially gifted child.

You'll need all of these things to apply.

• Confirmation of school fees, extra tuition fees or costs of the child’s extra activities.
• Other information showing expectation of the special training or education (such as family history, situation before separation or formal agreement).
• Your financial details – for example, a completed Statement of financial position - IR178.

This ground applies if you feel the child support assessment does not reflect the true income, financial position, assets or earning ability of either parent or the child. For example, they have a new job that pays much better, they are not working in a field they are qualified for, or they are choosing to only work part-time.

You'll need all of these things to apply.

• Confirmation of your changed income, such as a letter from your employer or a copy of the latest profit and loss account and balance sheet.
• Your financial details – for example, a completed Statement of financial position - IR178.

If your income has dropped, you may need to estimate your income instead of applying for a review.

About income estimations

The other parent

If the situation relates to the other parent or children, you'll need all of these things to apply.

• Details of their income, assets and financial resources.
• If the other parent is earning less than they’re capable of, provide details showing this - for example, internet searches showing available jobs they are qualified to do.
• Your financial details – for example, a completed Statement of financial position - IR178.

This ground applies if you have previously made payments, transfers or settlements to any other person and specifically for the child’s benefit. The payments need to have been made before the child support assessment.

This ground helps avoid unfair doubling up of support payments, possibly due to an agreement, property settlement or court order.

To apply, you need confirmation or evidence of the payments, transfers or settlements made, and your financial details.

This ground applies if the other parent is legally entitled to live in a property that you partially or fully own, or have invested money into. For example, if you agree that the other parent and child can live in your home from before you separated until the child turns 16.

You'll need all of these things to apply.

• A copy of any agreement or court order.
• Confirmation that the other person is living in the property and how long they’re allowed to do this.
• Confirmation of your financial interest in the property.
• Your financial details.

This ground applies if you meet all the following requirements.

• You earned extra income from extra work within the first 3 years after separation.
• The extra income is included in your child support assessment that is being reviewed.
• Some or all of that income has been used, or will be used, on actual and reasonable costs to re-establish yourself and anyone else you're responsible for. 

You can apply under this ground for the 2017 year and onwards.

You will need all the following to apply.

• Evidence showing the extra work started after separation, for example, a secondary employment contract.
• Evidence of income earned from extra work, like payslips showing overtime or a letter from your employer showing details of extra work started after separation.
• Evidence showing extra income has been or will be used for reasonable re-establishment cost, for example, receipts, quotes or hire-purchase agreements.
• Any dates you got back together with the other parent after you originally separated.
• Your financial details – for example, a completed statement of financial position (IR178).

Extra work

It must be clear that you’re working more hours, overtime or took on a second job compared to the work you did before you separated.

How much extra income that can be left out

When you apply under this ground, you’re asking for your extra income to be left out of the formula assessment.

The most that can be left out of the assessment is any one of the following.

• The amount that has been or will be used for re-establishment costs.
• Extra income earned from extra work.
• 30% of the income you were assessed on for that tax year.

Getting back together in the first 3 years after separation

Here’s how we define the 3-year period after separation.

• The 3-year period begins on the day the child's parents stop living together in a marriage, civil union or marriage-like relationship.
• If the parents get back together for a total of 3 months or less, there is no break in the 3-year period and it may be ignored.
• If the parents get back together for more than 3 months, the 3-year period stops the day before they get back together. A new 3-year period starts if the parents separate again.

Reasonable re-establishment costs

Re-establishment costs can include buying a house, furniture, whiteware, household appliances, paying a rental property bond and moving costs. These costs need to be actual and reasonable given your circumstances.

In myIR, as well as your application for a review, we'll ask you for details about your situation and costs.