To review your child support assessment, your special circumstances must fit under 1 or more of these 11 grounds (reasons).
You'll need to provide evidence for each ground in your review application, showing why your situation is unusual.
The information you send with your application may be shared with other parents or carer.
To apply for a review
Go to ‘Apply for a child support review’ and download the relevant forms under ‘Other ways to do this’.
This ground applies when you’re financially supporting a person or child (who you do not pay for or receive child support for, through Inland Revenue), and that makes it harder to support the children who are included in your child support.
If the child is included as a dependent on your child support to pay, or child support entitlement letter, this ground does not usually apply.
You must show you have a duty to support the person or child for their support to be taken into account.
Examples of when to use this ground
- You support your other children privately (not through Inland Revenue).
- You support your partner because they cannot earn an income.
- You support a child whose parents cannot provide for them.
When you’re unlikely to get a change
- The child is already included in a child support assessment.
- The child is over 18 or is 18 and no longer at school. Child support only applies to children under 18 or aged 18 and still at school.
- The person you support is an adult, unless they are your partner or an ex-partner that you pay court ordered domestic maintenance to.
- The person is choosing to be a stay-at-home parent.
Types of supporting information
- Copy of any agreement or court order.
- Bank statements showing regular payments you make.
- Medical report showing the person cannot earn an income.
What to explain
- If the child is not your own, explain why you’re responsible for supporting them rather than their parents.
- If the person you support is an adult, explain why they cannot support themselves and what income or government support they receive.
To apply under this ground
Attach all your supporting information and only apply once you have everything you want considered.
This ground applies when you’re supporting a person or child who has special needs, and the extra costs you pay makes it harder to support the children included in your child support.
This can only apply for a child you do not pay or receive child support for through Inland Revenue.
You must show you have a duty to support the person or child for these extra costs to be taken into account.
Examples of when to use this ground
- You have higher than usual medical costs for a child.
- You have bought specialised equipment for a child with a disability.
- You have higher than usual medical costs for a partner who cannot earn an income.
When you’re unlikely to get a change
- Your financial details show you can still afford to support your children even with the extra costs.
- The extra costs are not necessary, for example, cosmetic dental treatment.
- The extra costs are covered by insurance or another allowance you receive.
Types of supporting information
- Medical certificate or report from a doctor describing the person’s condition and treatment.
- A list of the extra costs after deducting any benefit or allowance paid or medical insurance refunds.
- Receipts showing the costs you have paid.
What to explain
- If the child is not your own, why you’re responsible for supporting them and covering the extra costs instead of their parents.
- If the person you pay costs for is an adult, why they cannot pay the costs themselves.
- What income or government support you receive to cover the costs.
To apply under this ground
Attach all your supporting information and only apply once you have everything you want considered.
This ground applies when you have necessary expenses to support yourself and they reduce your ability to support your child. Being in general financial hardship does not qualify on its own. Your situation must be different from what most people experience.
Examples of when to use this ground
- You’re paying off a loan you had with the other parent.
- You have higher than usual medical costs.
- You have higher than usual transport costs due to accessibility issues.
When you’re unlikely to get a change
- Your financial details show you can still afford to support your children even with the necessary costs.
- The expenses relate to usual day-to-day living costs such as rent or monthly power bills.
- The expenses are optional or are not reasonable given your circumstances.
- You chose to take on extra debt while already paying child support, for example, to buy a nicer car than is needed.
Types of supporting information
- A list of your necessary expenses.
- If you have a loan to pay, the loan start date, term and purpose, minimum repayment and what you actually repay.
- A medical certificate or report from a doctor describing your condition and treatment.
What to explain
- Why these expenses are necessary and steps you have taken to reduce them.
- When your commitment to pay the expenses will end if they relate to something like a loan.
To apply under this ground
Attach all your supporting information and only apply once you have everything you want considered.
This ground applies when you have necessary expenses to support another person or child (who you do not pay for or receive child support for through Inland Revenue) and those expenses make it harder to support the children who are included in your child support.
You must show you have a duty to support the person or child for these expenses to be taken into account.
Examples of when to use this ground
- You took out a loan to pay tuition fees for a child you have a duty to support.
- You pay private school fees for a child you have a duty to support.
- You contribute to the housing costs of your elderly parents who do not qualify for superannuation.
When you’re unlikely to get a change
- The expenses are usual day-to-day living costs such as rent or monthly power bills.
- The expenses are optional or are unreasonable for your circumstances.
Types of supporting information
- A copy of any agreement or court order confirming you’re responsible for the costs.
- A list of the necessary expenses you pay to support the other child or person.
- If you’re repaying debt, provide the start date, how much you repay, and when the repayments will end.
What to explain
- If the child is not yours, explain why you’re responsible for supporting them and meeting the expenses instead of their parents.
- If the person you’re paying expenses for is an adult, explain why they cannot pay these expenses themselves.
- Why expenses are necessary and steps you have taken to reduce them.
- When your commitment to pay the expenses will end if they relate to something like a loan.
To apply under this ground
Attach all your supporting information and only apply once you have everything you want considered.
This ground applies if you have high costs to visit or stay in contact with a child, and those costs make it harder for you to support them. Contact costs may include travel and accommodation, but do not include costs to enjoy contact (for example, food, and entertainment).
To qualify, your contact costs in the child support year (1 April – 31 March) must be more than 5% of the adjusted income used in your child support. You can find this income in your child support to pay, or child support entitlement letter – it’s the first amount before any allowances are deducted.
A review can only consider the amount of your costs that is above 5% of your adjusted income.
Example
You pay for flights so your children can visit you during school holidays. These flights (your contact costs) are more than 5% of your adjusted income so you qualify for a review.
| Description | Amount |
|---|---|
| Your contact costs | $4,500 |
| Your adjusted income | $75,000 |
| 5% of adjusted income ($75,000 x 5%) | $3,750 |
| Costs above 5% ($4,500 − $3,750) | $750 |
The review can consider $750 — the amount above the 5%.
Working out your costs
If you use public transport or other travel, we use your actual and reasonable costs.
If you use your own vehicle to travel, costs are calculated using kilometre rates. These kilometre rates are only for child support reviews and differ from rates used for tax purposes.
- 2021 and onwards (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.
When you’re unlikely to get a change
- A court order says you must pay your own contact costs.
- You have shared care of the child.
- You receive child support for the child unless you’re paying the contact costs for the other parent.
Types of supporting information
- A court order, agreement, a letter from a lawyer showing the contact arrangements.
- Invoices for travel, accommodation, and legal fees to have contact with the child.
- An estimate of future costs with confirmation, for example, a quote from a travel agent.
To apply under this ground
Attach all your supporting information and only apply once you have everything you want considered.
Examples of when to use this ground
- Higher than usual medical costs for a child.
- High costs for dental treatment.
When you’re unlikely to get a change
- Your financial details show the extra costs do not impact your ability to support the child.
- The extra costs are for things that are not necessary – for example, cosmetic dental treatment.
Types of supporting information
- Medical certificate or report outlining the child’s condition and treatment.
- A list of costs, showing extra expenses after deducting any benefit or allowance paid, or medical insurance.
- Receipts showing costs paid.
To apply under this ground
Attach all your supporting information and only apply once you have everything you want considered.
Apply for a child support review
This ground applies when a child included in your child support is being cared for, educated or trained in a way that was expected by either parent, and the extra costs significantly affect your ability to support the child.
The expectation does not need to be held by both parents, but it must be reasonable for your family circumstances.
Examples of when to use this ground
- You have high private schooling costs for a child whose siblings also attended private school.
- The child is especially gifted (for example, representing New Zealand internationally at sports) and there are extra costs related to the particular talent.
- The child requires tutoring as a result of a professionally identified need – such as dyslexia.
When you’re unlikely to get a change
- You want boarding school fees considered but you have shared care of the child (shared care already accounts for these costs).
- There is no special requirement for the cost, for example, tutoring for a child who has no diagnosed or professionally identified need for it.
- The costs are usual costs for the activity such as normal club sports fees.
- The costs are incurred in the hope of encouraging an exceptional talent – for example, private swimming lessons in the hope the child may represent New Zealand in the future.
Types of supporting information
- Evidence of school fees, extra tuition fees or costs of the child’s additional activities.
- Information showing the special training or education was expected, for example, family history, the situation before separation, a formal agreement.
- Evidence of achievements such as records of representing New Zealand.
What to explain
- Why the child is attending a particular private school.
- What scholarships, grants, or other funding you receive to help cover the costs.
To apply under this ground
Attach all your supporting information and only apply once you have everything you want considered.
This ground applies when you think the child support does not reflect either:
- a parent’s or child’s income, property, or financial resources, or
- a parent’s or child’s earning capacity (you think they could earn more than they do).
Before you apply (important to know)
- If you want your own income reduced, you may be able to estimate your income instead. You can estimate if you expect your income this year will be at least 15% lower than what we’ve used to work out your child support amount.
- If you ask for the other parent’s income to be reviewed, your income is also looked at. The result may be different from what you asked for – including your income increasing.
- Once an income is changed by a review, it can only be changed again by another review. For example, you will not be able to estimate your income if it reduces later.
- Inland Revenue and review officers do not investigate for you. For example, if you believe a parent is underreporting their income you’ll need to give proof of this. We will not look into it on your behalf.
When it might be better to wait
Sometimes the income used for child support is not final, for example:
- an income estimate has been used
- a tax return has not been filed
- overseas income is missing.
If income is provisional (not final) it is usually better to wait before applying for a review until:
- the income is provided, or
- the deadline for providing it has passed.
Waiting often means the issue resolves itself without needing a review. It’s your choice - you can still apply. If you’re unsure whether an income is provisional, call us on 0800 221 221 and we can check for you.
If the review is about your income
- File your tax return or provide any overseas income as soon as possible – this may mean the other parent decides a review is not needed.
- If you have estimated your income, check it’s still accurate – you may need to update or cancel it.
Examples of when to use this ground
- A parent starts working again after a long period of unemployment.
- A parent receives a promotion with a significant pay increase.
- You lose your job but do not qualify to estimate your income because of earlier income.
- A parent acquires valuable assets, for example multiple properties, but reports a low income.
- The other parent chooses to work part-time.
- The other parent chooses to take a new job that pays less than what they are qualified or experienced in.
When you’re unlikely to get a change
- The income increase is from a regular annual pay rise (normally included in a future year’s child support).
- The resources are not available for everyday costs, such as KiwiSaver.
- The income increase is from a payment that is not to cover lost wages or income.
- The parent’s reduced capacity is due to genuine reasons, for example, health issues or caring for a child with special needs.
- You do not provide evidence to support your case.
Types of supporting information
If you want to review current income or resources.
- Proof of employment, such as an email, social media post, or job offer letter.
- Proof your income has changed, for example a letter from your employer, copy of latest profit and loss statement, or balance sheet.
- Evidence of assets or property ownership.
If you want to review earning capacity.
- Proof of work history or qualifications.
- Job market information (job ads or salary guides) indicating what the parent could reasonably earn.
- Evidence explaining why you cannot work full time (such as a specialist report).
To apply under this ground
Attach all your supporting information and only apply once you have everything you want considered.
This ground applies when your child support assessment is unfair because you have previously made payments or financial provisions, specifically for the benefit of the child.
This ground helps avoid doubling up of support where you have already made a significant contribution intended to cover the child’s future support.
The payments or arrangements must:
- have been made before the child support started through Inland Revenue
- be genuinely for the child’s benefit
- be significant and intended to cover future support
- not be normal payments for day-to-day costs.
Examples of when to use this ground
- A parent has transferred property to a family trust the child is a beneficiary of, and that trust is meeting some of the costs of raising the child.
- A parent’s share of the matrimonial home was left to the other parent for the benefit of the child.
- A parent has made a lump sum payment that is intended to cover future child support.
When you’re unlikely to get a change
- You continued to make private child support payments after your child support through Inland Revenue started.
- There is no clear evidence to show the payment, transfers or settlements were for the benefit of the child.
- The payment was simply to help with day-to-day costs while the child support was already in place.
Types of supporting information
- Confirmation or evidence of the payments, transfers or settlements made.
- A copy of any signed agreement that shows the payment was intended to support the child in the future.
- A copy of the relationship property settlement outlining the payment intended for future child support.
To apply under this ground
Attach all your supporting information and only apply once you have everything you want considered.
This ground applies when the child support is unfair because the other person (liable parent or receiving carer) is allowed to live in a property you have a financial interest in. This may be because:
- you partly own the property, or
- have money invested in it.
The arrangement for the other person to live in the property must be long-term rather than short-term or temporary.
This ground recognises that your capital is tied up in the property while the other person continues to live there and benefit from it.
Examples of when to use this ground
- You agreed that the other person and child could live in the home until the child turns 16.
- You have a court order setting out that the other person is entitled to live in the home while they have the child in their care.
When you’re unlikely to get a change
- The arrangement is temporary, for example, the property they are living in is for sale.
- The other parent is compensating you while they live there.
- The property is owned by a trust.
- You’re also living in a property that the other parent has a financial interest in.
- You have recently separated, and your relationship property matters are not yet settled.
Types of supporting information
- A copy of any agreement or court order detailing the arrangement for the parent to live in the property.
- Confirmation of your financial interest in the property.
To apply under this ground
Attach all your supporting information and only apply once you have everything you want considered.
This ground applies if after separating, you earned extra income to help with the cost to set up your new living situation. That extra income is now included in your child support.
If you have stopped earning the extra income, you may be able to estimate your income instead. You can estimate if you expect your income this year will be at least 15% lower than what we’ve used to work out your child support amount.
Do I qualify to apply
You can apply under this ground if you answer yes for all the following:
- You have earned extra income from relevant additional work.
- The extra income was earned within 3 years of separating.
- The extra income is now included in the child support assessment you want reviewed (we use past income so it can take up to 2 years to be included).
- Some or all of the extra income has been, or will be used, on actual and reasonable costs to set up your new living situation.
- The child support assessment you want reviewed is with the person you separated from.
Types of supporting information
- Proof you started the relevant additional work after separating, for example, a secondary employment contract.
- Evidence of the extra income earned, from relevant additional work, for example, pay slips showing overtime, or letter from employer.
- Proof the extra income has been or will be used for set up costs, for example, receipts, quotes, hire purchase agreements.
To apply under this ground
Attach all your supporting information and only apply once you have everything you want considered.