If you're a liable parent under 16 or have turned 16 within the last 3 months, you can apply for an exemption to stop or reduce your child support payments. You must do this within 3 months of turning 16.
To qualify for this exemption, your taxable income must:
- only be from investment income
- be less than the minimum annual rate for that child support year.
Gather your information
You'll need your:
- IRD number
- postal address
- contact details
- expected investment and other income for the tax year.
Download and fill in the form
You can complete the form online before printing. Make sure to save your details.
Fill in the form or ask someone else to fill it out for you.
Sign the form and send it to us
Child Support
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
You can also send the form to us in myIR. See 'Other ways to do this' below for instructions.
What happens next
We'll let you know the result by post.
If we accept your application, you'll get a new notice of assessment. If we decline your application, we'll send you a letter telling you why.
The exemption ends on the date you turn 16.
My responsibilities
If your situation changes, let us know. This way, you can make sure you're paying the right amount and avoid penalties.
Send your completed form to us in myIR.
Make sure you let us know the message is for child support. Attach your completed IR105A form and any supporting documents to the message.
You do not need to sign the form when sending it to us in myIR.
