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Taxable income for the relevant tax year used to assess your child support.
A process that considers whether a determination can be made to depart from some or all of the provisions relating to a formula assessment if certain grounds for departure are satisfied. This is a free service we provide.
A formula set out in the Child Support Act 1991 to calculate the amount of child support payable.
Qualifying children of a parent who share the same other parent, and for who they have been/are being assessed for child support.
A process used to determine whether the formula assessed amount accurately reflects the ability of a parent to provide financial support for their children. The first step of this process is an investigation by us into the parent's income, earning capacity, property and financial resources.
A child in a parent's care and for who the parent doesn't pay or receive child support for.
A dependent child must be:
An amount deducted from a parents income to recognise the costs of their dependent children.
When you want to use the income you expect to earn for the current year in the formula assessment, rather than your income from a previous year.
Stopping a child support or domestic maintenance liability while a person is a long-term prison inmate, hospital patient, or under 16 years of age. Certain conditions must be met to qualify.
Stopping child support liability for victims of sexual offences in certain circumstances.
Certain criteria must be met to qualify.
A process where a receiving carer can ask for a liable parent's exemption to be looked at and possibly overturned.
The calculation we use to work out a person's formula assessment.
A parent of a qualifying child who is normally required to pay child support.
A set amount deducted from a parent's income for their own living costs to recognise that they need to financially support themselves.
An amount deducted from a parent's income to recognise the costs of the children the parent has in other child support groups.
The purpose of the multi-group cap is to ensure liable parents don't pay more in child support than they would pay if all the children they are liable for were living together.
A person who is caring for a child they are not the legal parent of. They are entitled to receive child support if they care for the child for 35% or more of the time.
A child who isn't:
A letter sent to the liable parent showing who they're paying child support for and how much they have to pay.
A letter sent to the receiving carer showing who they receive child support for and how much they can expect to receive each year.
When you advise us in writing that you disagree with a decision or an assessment we've made.
Having a permanent place of residence in New Zealand, or living in New Zealand, for over 183 days in any 12 months.
For child support purposes a person who:
An agreement between parents or carers that records a child's care arrangements.
A non-parent carer who doesn't receive a sole parent or unsupported child's benefit from Work and Income can choose not to receive child support payments from one of the parents.
An agreement about the financial support for the child (or children) made between the parents or carers without involving us.
The 60% of net earnings (after tax) that a person must be allowed to keep from their pay after child support has been deducted.
A child who is:
A parent or non-parent carer of a qualifying child, normally entitled to receive child support from a liable parent. They must have at least 35% care to receive child support.
The amount of care a parent provides their child that is taken into account in the formula assessment (must be for at least 28% of the time).
This is one of the following benefits from Work and Income:
When you've estimated your income this is the process for working out how much child support should have been paid based on the parent's actual income for the period they estimated for (the election period).
An agreement to pay child support or domestic maintenance where both parties agree on the amount to be paid. It's registered with us and we collect and pay out the child support or domestic maintenance.
Child support is financial support paid by parents who either don't live with their children, or who share care of their children with another person. This usually happens when:
Sometimes, children may be cared for by someone other than their parents, such as:
In these cases, both parents may pay child support. Learn how shared care child support works.
The child support scheme operates under the Child Support Act 1991. The purpose of child support is to make sure that:
To qualify for child support, the child must be:
A person may be liable to pay child support if they are the child's legal parent and they:
Child support isn't: