Skip to main content
Inland Revenue Inland Revenue
  • About us
    • About us
    • IR careers
  • News
    • Media releases
    • Updates
    • Subscribe
    • Seminars
  • Related Websites
    • Tax Technical
    • Tax Policy
    • International
  • Contact us
    • Contact us
    • Media queries
    • Tax Technical queries
    • Tax Policy queries
  • English
Register myIR login
myIR login
Individuals and families Ngā tāngata me ngā whānau
  • IRD numbers Ngā tau IRD
  • Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi
  • File my individual tax return Te tuku i tētahi puka tāke takitahi
  • Support for families Ngā tautoko i ngā whānau
  • KiwiSaver Poua he Oranga
  • Student loans Student loans
  • Self-employed Mahi ā-kiri
  • More... Tāpiri atu…
Business and organisations Ngā pakihi me ngā whakahaere
  • Income tax Tāke moni whiwhi mō ngā pakihi
  • Employing staff Te tuku mahi ki ngā kaimahi
  • KiwiSaver for employers Te KiwiSaver mō ngā kaituku mahi
  • Goods and services tax (GST) Tāke mō ngā rawa me ngā ratonga
  • Non-profits and charities Ngā umanga kore-huamoni me ngā umanga aroha
  • International Tāwāhi
  • More... Tāpiri atu…
Intermediaries and others Ngā takawaenga me ētahi atu
  • Tax agents Ngā māngai tāke
  • Bookkeepers Te kaikaute
  • PAYE intermediaries Ngā takawaenga PAYE
  • Payroll bureaus Ngā tari utu ā-rārangi
  • Digital service providers Ngā kaiwhakarato pūmanawa rorohiko
  • More... Tāpiri atu…
About us
  • About us
  • IR careers
News
  • Media releases
  • Updates
  • Subscribe
  • Seminars
Related Websites
  • Tax Technical
  • Tax Policy
  • International
Contact us
  • Contact us
  • Media queries
  • Tax Technical queries
  • Tax Policy queries
English
Register
myIR login
Inland Revenue
Home
Individuals and families Ngā tāngata me ngā whānau
Popular pages Ngā wharangi rongonui
Cost of Living Payment Utu mō te utu oranga IRD numbers Ngā tau IRD File my individual tax return Te tuku i tētahi puka tāke takitahi Support for families Ngā tautoko i ngā whānau Managing my tax Te whakahaere i taku tāke
More individuals and families
Familes Ngā whānau
Working for Families Working for families Child support Te tautoko tamariki Paid parental leave Te utu tiaki pēpi
Property and Trusts Ngā wharangi rongonui
Trusts and estates Ngā rōpū kaitiaki me ngā rawa tuku iho Property Ngā rawa
Individuals Ngā tāngata
Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi Non-residents Ngā kainoho-tāwāhi Self-employed Mahi ā-kiri Kiwisaver for individuals Kiwisaver mā te tangata takitahi Student loans Ngā pūtea taurewa ākonga Cryptoassets for individuals Ngā rawa whiti-rangi mā te tangata takitahi Unclaimed money
Situations Ngā āhuatanga
I am going overseas Kei te haere ahau ki tāwāhi I received an income tax assessment I whiwhi i ahau tētahi aromatawai tāke moni whiwhi I'm struggling to file and pay my tax
More situations
Business and organisations Ngā pakihi me ngā whakahaere
Popular pages Ngā wharangi rongonui
Covid-19 Businesses and organisations KOWHEORI-19 Ngā pakihi me ngā whakahaere File a companies income tax return - IR4 Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4 Not-for-profits and charities PAYE calculator to work out salary and wage deductions Property Ngā rawa IRD numbers Ngā tau IRD
More business and organisations
Income tax Te tāke moni whiwhi
Types of business income Ngā momo moni whiwhi pakihi Tax rates for businesses Ngā pāpātanga tāke mō te pakihi Balance dates Ngā rā mutunga tau pūtea
GST Tāke hokohoko (GST)
Charging GST Te uta i te tāke hokohoko Claiming GST Te kerēme tāke hokohoko
Employing staff Te tuku mahi ki ngā kaimahi
Register as an employer Te rēhita hei kaituku mahi Paying staff Utu kaimahi Payday filing Te tāpaetanga rā utu Deductions from income Ngā tangohanga mai i ngā moni whiwhi Kiwisaver for employers Te KiwiSaver mō ngā kaituku mahi
International Tāwāhi
International tax for business Te tāke aowhānui mō ngā pakihi
Situations Ngā āhuatanga
I am starting a new business Kei te tīmata au i tētahi pakihi hou I am going to employ someone Kei te tuku mahi ahau ki tētahi tangata My business is making a loss Kei te hapa taku pakihi
More situations
Intermediaries and others Ngā takawaenga me ētahi atu
Intermediaries Ngā takawaenga
Becoming an intermediary Te tū hei takawaenga Getting authority to act Te whiwhi whakamanatanga Executive office holders Ngā kaipupuri tūnga whakahaere Linking client accounts Te honohono pūkete kiritaki Nominated person Te tangata kua whakaingoatia Tax pooling Te whakarōpū tāke Gateway services
More intermediaries and others
Tax agents Ngā māngai tāke
Agents answers Ngā Whakautu Māngai Tax agent status Te tūnga māngai tāke Extension of time arrangements Te whakaroa i ngā whakaritenga wā Managing consolidated groups Te whakahaere rōpū tōpū Income tax for individual clients of tax agents Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga News updates for tax agents
More tax agents
Digital service providers Ngā kaiwhakarato ratonga matihiko
Getting started guide About the developer portal Mō te tomokanga kaiwhakawhanake Gateway services architecture Te hanganga ratonga tomokanga Services catalogue Te putumōhio ratonga
More digital service providers
Roles Ngā tūranga
Tax agents Ngā māngai tāke Bookkeepers Ngā kaikaute PAYE intermediaries Ngā takawaenga PAYE Payroll bureaus Ngā tari ripanga utu kaimahi Other representatives Ētahi atu māngai
Search tips

Estimating your income for child support

Child support
Child support
  • Maintaining child support
    • See my child support entitlement - receiving carer
    • See my child support payments - liable parent
    • Making child support payments
    • Changes to my child support details
    • Estimating your income for child support
      • Estimate your income for your child support assessment
      • Cancel your income estimate for child support
    • Sorting out child support debt
    • Court orders
    • Cancel a payment waiver

If your income drops by 15% or more from the income we used in your child support assessment, you may be able to estimate your income for child support. For a liable parent, this may reduce the amount you have to pay. For a receiving carer, this may increase the amount you get. 

When you can estimate

You can estimate your income for the current child support year if the following apply.

  • You expect your income from 1 April, plus estimated income, to drop by at least 15%.
  • Your annualised income for the rest of the year is lower than the income you’ve been assessed on.
  • Your child support has not ended, or it has ended but the month your last child support assessment is in has not ended.
  • Your income or the payment amount has not been set by court order or child support review.

Changing income set by court order or child support review

If your income or child support payments have been set by court order or child support review, you'll need to go back to court, or apply for a new review if there is a new matter, to change them.

You may need to send us proof of income

When you estimate your income, there may be times we'll need you to send us proof of your estimated income. For example, if your estimate includes income from self-employment or overseas income.

When your estimation starts

If you’re new or returning to child support, and you’ve estimated within 28 days of us notifying you of an assessment, your estimation will start from the first day of the month when the assessment started. This may be in a previous month or year.

For example, we send you a child support assessment letter on 28 December. You estimate your income on 16 January. Your estimation meets the criteria, so we accept it. Your estimation starts from 28 December.

If your income changes again

If your income goes up or down after you’ve estimated, you can re-estimate your income if you still meet the criteria. If you made an estimation less than 3 months ago, your income must have changed by at least $500 before we can accept a new estimation.

If your income goes up after you estimated and you no longer meet the estimation criteria, you may need to cancel your estimation. Otherwise, you may end up with an amount to pay once your child support is squared up. 

At the end of the year

After the end of the tax year, usually 31 March, we’ll square up your estimation to see if you paid the right amount of child support.

When we square up your child support, we use the lesser of the following.

  • The actual income you earned in the period you estimated.
  • The income originally used to work out your child support.

If your income was higher than what you’d estimated, you may have an amount to pay

If your estimation includes overseas income, you'll need to send us proof of this income at the end of the New Zealand financial year (1 April to 31 March).

Child support - estimating your income IR151 Jul 2022 (PDF 98KB) Download fact sheet
Example: You estimate your income

We originally used $53,700 to assess your child support. You estimate your income at $40,000 from the start of the child support year in April, until the end of the child support year in March. Your child support to pay will be based on this income for the full year.

You earned $40,563 for the full year. We will square up your estimation using this income for the full child support year.


Pages in this section
  • Cancel your income estimate for child support If you estimated your current taxable income for your child support and now want to cancel it, use this form. You can cancel your estimate before or during the child support year you estimated, not afterwards. 

Was this page helpful?

What did you like about this page?

Please tell us how we could improve this page?

Thanks for sharing your opinion! Your feedback has been received.

Sorry there was an issue submitting your feedback, please try again later.

Moving between Inland Revenue sites

picto--truck

Heads up. We're taking you to our old site, where the page you asked for still lives

Continue to old site
Last updated: 25 Sep 2020
Jump back to the top of the page top
Inland Revenue Inland Revenue

FOLLOW US

  • Facebook
  • Twitter
  • Youtube
  • LinkedIn
  • Subscribe

CONTACT US

  • Contact Information
    • Contact us
    • Media queries
    • Tax Policy enquiries
    • Tax Technical enquiries
  • About us
  • Careers
  • International

SHARE THIS PAGE

  • Email this page
  • Linkedin
  • Facebook
  • Twitter

SHARE THIS PAGE

  • About the site
  • Conditions of use
  • Privacy
  • Glossary
  • Accessibility
  • Copyright
  • MyIR Help
© Copyright 2023 Inland Revenue
New Zealand Government
Shielded website