Child Support Amendment Act 2013

1: Title
This Act is the Child Support Amendment Act 2013.
2: Commencement
1: Sections 6 31 32
2: Sections 18 19
3: Sections in Part 1
4: Sections 40(1) 41 42 44 45 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
5: The rest of Part 2 Section 2(2) replaced 27 February 2014 section 151 Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 2(3) replaced 27 February 2014 section 151 Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 2(4) replaced 24 February 2016 section 57 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 2(5) inserted 24 February 2016 section 57 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
3: Principal Act amended
This Act amends the Child Support Act 1991 2013-04-17 Child Support Act 1991 Sections 6, 31 & 32 2014-04-01 Child Support Act 1991 Sections 18, 19 & 19A 2015-04-01 Child Support Act 1991 Part 1 (except sections 6, 18, 19, 19A, 31, 32) 2016-02-25 Child Support Act 1991 Sections 40(1), 41, 42, 44, and 45 come into force on the day after the date on which the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 receives the Royal assent 2016-04-01 Child Support Act 1991 rest of Part 2
1: Formula assessment of child support
4: Long Title repealed
The Long Title is repealed.
5: Interpretation
1: Section 2(1) child support percentage eligible applicant eligible custodian income amount order last relevant tax year liable parent principal provider of ongoing daily care qualifying custodian relevant average weekly earnings amount shared custody child substantially equal sharing of ongoing daily care taxable income
2: Section 2(1) adjusted taxable income section 35 annual amount of child support annual rate of child support care cost percentage Schedule 2 section 14 care order or agreement
a: a parenting order made under section 48(1)
b: an overseas parenting order as defined in section 8
c: any agreement (not being an order referred to in paragraph (a) or (b))—
i: that the parents and carers of a child agree to treat as binding on them; and
ii: that identifies the proportion of care that each parent and carer of the child will provide to the child carer child expenditure amount section 30(2) child expenditure table section 36D child support group income amount order
a: child support income amount; or
b: amount of taxable income or adjusted taxable income; or
c: annual amount of child support income percentage section 33 last relevant tax year
a: in a case where a parent's taxable income for the most recent tax year was derived solely from withholding income, and has no adjustments of the sort referred to in section 35(1), the calendar year ending in that tax year:
b: in any other case, the tax year immediately preceding the most recent tax year liable parent
a: in relation to a parent subject to a formula assessment, a parent of a qualifying child who the Commissioner determines under section 17
b: in relation to any other parent, a parent who is liable to pay child support under section 58(1) 68(1) receiving carer section 17 tax year section YA 1 taxable income section YA 1 Section 5(1) amended 17 July 2013 section 166(1) Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 Section 5(1) amended 17 July 2013 section 166(2) Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 Section 5(2) income amount order inserted 17 July 2013 section 166(3) Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 Section 5(2) last relevant tax year inserted 17 July 2013 section 166(3) Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013
6: New section 3A inserted
The following section is inserted after section 3
3A: Transitional and savings provisions relating to amendments to this Act
Schedule 1 see section 276
7: Objects
1: Section 4
2: Section 4(d) according to their capacity to provide financial support according to their relative capacity to provide financial support and their relative levels of provision of care
3: Section 4
fa: to affirm the right of carers who provide significant care to children to receive financial support in respect of those children from a parent or parents of the children:
4: Section 4(g) caregivers carers
5: Section 4(h) between custodial and non-custodial parents between parents and, where applicable, carers
6: Section 4(j)
a: omitting custodians carers
b: omitting non-custodial liable
8: New section 4A inserted
The following section is inserted after section 4
4A: Overview of child support payable under formula assessment
1: A parent or non-parent carer of a qualifying child
2: The Commissioner will then determine the proportion of care that each carer of the child provides, and the income of each parent of the child, and, using that information, will identify the parent or parents who are liable to pay child support, and the carer or carers who are entitled to receive child support, in respect of the child.
3: A person will be a liable parent in respect of a child if his or her income percentage (which is a percentage of the combined child support income amounts of both the child's parents) is greater than the person's care cost percentage (which is a cost percentage directly related to the proportion of care that the parent provides to the child).
4: If annual child support is payable by a liable parent for a qualifying child, the amount is determined under Part 2. It is worked out by deducting the liable parent's care cost percentage from their income percentage, and then multiplying the result by the appropriate amount set out in the relevant child expenditure table (which identifies, amongst other things, the average annual expenditure on children in New Zealand, by reference to average weekly earnings).
5: This section is by way of explanation only. If it is inconsistent with any other provision of this Act, the other provision prevails. Section 8 amended 17 July 2013 section 167 Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 Amendments to Part 1 (liability to pay)
9: Children who qualify for child support
1: Section 5
a: is under the age of 18, or is aged 18 and enrolled at and attending a school; and
2: Section 5
2: In subsection (1)(a), school
a: a registered school (as defined in section 2(1) of the Education Act 1989); or
b: an overseas school.
3: A child who is enrolled at a registered school and attends it until the end of the school's academic year is deemed to be enrolled at and attending the school until 31 December in that year.
4: In relation to the child support year commencing on 1 April 2015 Section 9(2) amended 27 February 2014 section 152 Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014
10: New headings and sections 7B to 19 substituted
Sections 8 to 24 sections 8 11 14 18 21
7B: Assumptions about parents of child
1: The Commissioner is entitled to assume, for the purposes of a formula assessment, that a qualifying child has 2 parents, and that those parents are living apart.
2: However, if the Commissioner believes on reasonable grounds that either of those assumptions is incorrect, the Commissioner must apply the provisions of this Act, with any necessary modifications, to reflect the true position as determined by the Commissioner. Application for formula assessment
8: Who may apply for formula assessment
1: Any parent or carer of a qualifying child may apply to the Commissioner for a formula assessment of child support payable by a liable parent in respect of the child, if the applicant is not living with that parent
2: However, if a qualifying child is a child in respect of whom payments are being made under section 363 of the Children, Young Persons, and Their Families Act 1989, then, despite subsection (1), the only person who may apply for a formula assessment in relation to the child is either of the following:
a: the chief executive of the department for the time being responsible for the administration of the Children, Young Persons, and Their Families Act 1989; or
b: a body or organisation approved under section 396 of that Act.
9: Social security beneficiaries must apply for formula assessment
1: This section applies to a person who is a carer of a qualifying child (other than a child to whom section 8(2)
a: is a social security beneficiary; and
b: provides, or considers that he or she provides, at least 35% of ongoing daily care to the child; and
c: is not a receiving carer in respect of the child (but see
2: A person to whom this section applies must apply for a formula assessment of child support in relation to every parent of the child.
3: An application for a formula assessment must be made at the same time as an application for social security benefit is made, and at any other time when the Commissioner notifies the beneficiary that an application for a formula assessment is required in relation to a qualifying child.
4: If a person who is or becomes a social security beneficiary receives child support pursuant to an order under Part 4 that relates to an overseas order (as referred to in section 67(b)),—
a: the person is deemed not to be a receiving carer for the purpose of this section; and
b: the person is deemed to have made, on the date on which he or she becomes a social security beneficiary, an election under section 70 that the order be one to which Part 4 does not apply; and
c: if the person ceases to be a social security beneficiary, or ceases to provide at least 35% of ongoing daily care to the child,—
i: any formula assessment applying at that time ceases to apply; and
ii: the election under section 70 is deemed to be revoked (despite section 70(4)) on the following day.
5: If the person is in receipt of an unsupported child's benefit in respect of 1 or more children, but is not in receipt of any other social security benefit, subsection (2) applies only in relation to the child or children in respect of whom the unsupported child's benefit is paid.
6: Any social security beneficiary who fails to comply with their obligations under this section is liable under section 70A of the Social Security Act 1964 to have their rate of benefit reduced.
7: In order to ensure the enforcement of section 70A of the Social Security Act 1964, the Commissioner may notify the chief executive of the department responsible for the administration of that Act if any social security beneficiary fails to comply with his or her obligations under this section, or if his or her application for a formula assessment is not properly completed.
10: Form of application
1: An application for formula assessment must be in an approved form and be accompanied by the documents (if any) specified in the form.
2: Every application must—
a: identify at least 1 qualifying child to whom the application relates; and
b: identify, in relation to each qualifying child, at least 1 person who provides at least 35% of ongoing daily care to the child; and
c: identify at least 1 person as a liable, or potentially liable, parent of each qualifying child identified; and
d: include the tax file number (as defined in section YA 1 of the Income Tax Act 2007) of each qualifying child (except to the extent that the application form permits otherwise).
3: The application, and every document accompanying it, must be verified as specified in the application form.
4: An application for a formula assessment is properly completed if—
a: it contains all the information required by the application form to be supplied; and
b: it is accompanied by all the documents required by the application form to accompany the application; and
c: the application and documents are verified as required by the application form.
11: Multiple applications in single form
1: If an application for a formula assessment is made on a single form in respect of 2 or more children, the form may be treated as if it contained separate applications for formula assessment of child support for each child.
2: Subsection (3) applies if—
a: an application is made on a single form for child support in respect of 1 child or 2 or more children; and
b: payment of child support is sought from both parents of the child or any of the children.
3: When this subsection applies, the form may be treated as if it contained separate applications for a formula assessment of child support in respect of the child or each of the children from a parent from whom payment of child support is sought.
12: Deemed application by beneficiary
1: This section applies if a social security beneficiary is entitled to child support payments under a voluntary agreement but child support payments then cease to be payable under the agreement because—
a: the agreement expires; or
b: the amount payable by the liable parent is less than the amount that would be payable by the liable parent under a formula assessment; or
c: an election under section 64 (to terminate liability under the voluntary agreement) takes effect.
2: If this section applies, on the day after the date on which the child support payments cease to be payable under the agreement, the Commissioner is deemed to have received from the beneficiary a properly completed application for a formula assessment for child support, as required by section 9
13: Notification by Commissioner of application
1: On receiving a properly completed application for a formula assessment in respect of 1 or more qualifying children, the Commissioner must notify the applicant, and every parent and carer identified in the application, that the Commissioner has received an application for a formula assessment and will therefore ascertain—
a: who the liable parent or parents, and who the receiving carer or carers, of the qualifying child are; and
b: the annual amount of child support payable by any liable parent in respect of each qualifying child identified in the application; and
c: the annual rate of child support payable by any liable parent in respect of all the liable parent's qualifying children; and
d: the amount payable in respect of each receiving carer; and
e: the date on which the liability of a liable parent to pay child support began or begins.
2: If, in order to ascertain the matters listed in subsection (1), the Commissioner needs further information from the applicant (such as the name of the other parent), the Commissioner may require the applicant to provide that information and need not take further action with respect to the application until the information is provided.
3: If the Commissioner has already ascertained some or all of the matters listed in subsection (1), the notice under this section may include that information. Determining care cost percentages
14: Commissioner to establish proportions of care
1: The Commissioner must establish, for each qualifying child to whom a properly completed application relates, the proportion of ongoing daily care that each parent and non-parent carer identified in the application, or in other information provided following a request under section 13(2)
2: If 2 or more people who live together each provide ongoing daily care to a child,—
a: only 1 of those people may be treated as a carer, and the care provided by the other persons must be treated as part of the care provided by the first person; and
b: if 1 of the people is a parent of the child, that person must be treated as the carer.
3: The parents of a qualifying child in respect of whom payments are being made under section 363 of the Children, Young Persons, and Their Families Act 1989 are deemed to provide no ongoing daily care to the child.
15: How Commissioner establishes proportions of care
1: For the purpose of section 14
2: If a care order or agreement specifies the proportion of nights that a child is to spend with a carer, that proportion of nights is taken to be the proportion of ongoing daily care provided to the child by that carer.
3: A parent or carer of a qualifying child may challenge the application of subsection (1) or (2) by providing evidence of—
a: why a care order or agreement should not be relied on; or
b: why the proportion of nights that a child spends with a carer should not be taken to be the proportion of ongoing daily care provided to that child by that carer.
4: If there is no care order or agreement relating to the child, or if the Commissioner is satisfied, on the basis of evidence provided, that a care order or agreement does not accurately reflect the proportion of ongoing daily care provided by a carer to a child, the Commissioner must establish the proportion of care provided by a carer primarily on the basis of the number of nights that the child spends with the carer.
5: If the Commissioner is satisfied, on the basis of evidence provided, that the number of nights spent with a carer is not a true reflection of the proportion of care actually provided by a carer to the child, the Commissioner must establish the proportion of care provided on the basis of the amount of time that the carer is the person responsible for the daily care of the child.
6: When establishing proportions of care, the Commissioner—
a: must use only whole percentage figures and, for that purpose, must round figures over 50% upwards to the next whole percentage figure, and figures under 50% downwards to the next whole percentage figure; and
b: must assume that every year has 365 days.
16: Determining care cost percentages
1: The Commissioner must determine the care cost percentage of each parent and carer of a qualifying child on the basis of the proportion of care that the Commissioner has established, under section 14
2: The care cost percentage that applies is the relevant percentage set out in, or determined in accordance with, column 2 of the table in Schedule 2 Liable parents and receiving carers
17: Determining who are liable parents and receiving carers
1: The Commissioner must determine the liable parents and receiving carers of each qualifying child, in accordance with this section.
2: A parent of a qualifying child is a liable parent of that child if the parent's income percentage (as determined under section 33 section 16
3: A parent of a qualifying child is a receiving carer of the child if the parent's income percentage is less than their care cost percentage for the child.
3A: Despite subsections (2) and (3), a parent whose income percentage is 100% and whose care cost percentage is also 100% is a receiving carer.
4: A non-parent carer of a qualifying child is a receiving carer of the child if the carer provides at least 35% of ongoing daily care to the child.
18: Effect of being liable parent or receiving carer
1: A person who the Commissioner determines is a liable parent of a child is liable to make payments of child support in respect of that child, unless the parent's liability is assessed as nil in accordance with section 31(1)
2: A person who the Commissioner determines is a receiving carer of a child is a person in relation to whom child support payments in respect of the child are payable, unless no child support is payable in accordance with section 36A(3) or 36C(4) Beginning of liability to pay child support under formula assessment
19: When liability to pay child support starts
1: The liability of a liable parent to pay child support under a formula assessment starts—
a: from the day on which the properly completed application for that formula assessment is received by the Commissioner; or
b: if a reassessment results in a person being identified as a liable parent, from the date specified in the reassessment as the effective date.
2: If a parent becomes liable to pay child support to a person in relation to a child under a formula assessment, any existing liability of that parent to pay child support to the person in relation to that child under any voluntary agreement is suspended between the commencement of liability to pay under the formula assessment and the end of that liability.
3: If the Commissioner receives an application for a formula assessment that names a person as a parent of a qualifying child ( person P
a: a court later declares person P to be the parent of the child, or person P is later declared to be a parent of the child by an order made by a court or a public authority in an overseas jurisdiction; and
b: the Commissioner determines under this Part that person P is a liable parent of the child. Section 10 amended 17 July 2013 section 168 Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013
11: New section 25 substituted
Section 25
25: When liability to pay child support ceases
1: A liable parent ceases to be liable to pay child support in respect of a qualifying child under a formula assessment on the day before the date on which the child—
a: ceases to be a qualifying child; or
b: is adopted; or
c: dies.
2: A liable parent ceases to be liable to pay child support under a formula assessment on the day the parent ceases to be a liable parent under section 17
a: becomes a person who is none of the following:
i: a New Zealand citizen:
ii: a person who is ordinarily resident in New Zealand:
iii: a person who is ordinarily resident in a country with which New Zealand has entered into a reciprocal agreement for the enforcement of child support; or
b: becomes a person from whom child support may not be sought in respect of the child by reason of section 6(2); or
c: dies.
3: A liable parent ceases to be liable to pay child support in respect of a particular receiving carer of a qualifying child under a formula assessment on the earliest of the following:
a: if the receiving carer dies, on the earlier of the following:
i: the 28th day after the date of death:
ii: the day before the date on which a properly completed application for formula assessment is received by the Commissioner from a carer in place of the carer who has died:
b: the day before the date on which the receiving carer ceases to provide at least 35% of ongoing daily care to the child:
c: the day before the date on which the receiving carer starts to live, or resumes living, with the liable parent of the child in a marriage, civil union, or de facto relationship:
d: in any case to which section 8(2)
e: the day specified in a notice of election, given under section 27, to end the liability of the liable parent to the carer (except that this paragraph does not apply in respect of any carer who is in receipt of a social security benefit):
f: in a case where a voluntary agreement made in relation to the child between the liable parent and the carer is accepted by the Commissioner, the day before the date on which that voluntary agreement first applies, in accordance with section 59. Amendments to Part 2 (assessment of amounts)
12: New headings and sections 29 to 36D substituted
Sections 29 to 36 section 32
29: Commissioner to assess child support payable under formula assessment
1: As soon as practicable after identifying a liable parent under Part 1, the Commissioner must—
a: assess the annual amount of child support payable by the liable parent in that child support year in respect of each of his or her qualifying children; and
b: assess the annual rate of child support payable by the liable parent in that child support year in respect of all of his or her qualifying children; and
c: where the application for a formula assessment was made in the previous child support year, make such assessments in relation to the previous child support year.
2: Before, or as soon as practicable after, the start of each later child support year in which child support continues, or appears likely to continue, to be payable in respect of any qualifying child of the parent, the Commissioner must make the assessments referred to in subsection (1)(a) and (b) in relation to that later child support year.
3: Every assessment must be done in accordance with this Part and Part 5.
30: Formula for assessing annual amount of child support
1: The formula for assessing the annual amount of child support payable under a formula assessment by a liable parent in a child support year in respect of a qualifying child is the parent's income percentage minus the parent's care cost percentage, multiplied by the child expenditure amount for the child. This formula can be expressed as— (i% − c%) × p where— i% is the liable parent's income percentage determined under section 33 c% is the liable parent's care cost percentage determined under section 16 p is the child expenditure amount for a qualifying child.
2: The child expenditure amount e ÷ n where— e is the amount, determined in accordance with the child expenditure table applying to that child support year, that applies to the parent in respect of the child on the basis of—
a: the combined child support income amounts of both parents of the child; and
b: the number of children in the child's child support group; and
c: the age group of those children n is the number of children in the same child support group as the child.
31: Annual amount of child support payable by liable parent
1: The annual amount of child support payable under a formula assessment by a liable parent in respect of a qualifying child is nil, and section 32
a: the liable parent provides more than 65% of ongoing daily care to the child; or
b: the liable parent provides at least 28% of ongoing daily care to the child and the liable parent's income percentage is equal to their care cost percentage; or
c: no receiving carer provides at least 35% of ongoing daily care to the child.
2: Where subsection (1) does not apply, the annual amount of child support payable under a formula assessment by a liable parent in a child support year in respect of a qualifying child is as follows:
a: the amount determined in accordance with the formula set out in section 30(1)
b: for a liable parent to whom section 36 section 36A
i: the amount determined in accordance with the formula set out in section 30(1)
ii: the amount determined under the multi-group cap (referred to in subsection (3)) applying to the child, but only if it is less than the amount referred to in subparagraph (i):
c: for a parent to whom section 36A section 36
i: the amount determined in accordance with the formula set out in section 30(1)
ii: if the multi-group cap applies, the amount determined under the multi-group cap applying to the child, but only if it is less than the amount referred to in subparagraph (i); or
iii: the amount payable in respect of a receiving carer under section 36A each of the amounts
3: The multi-group cap (100% − c%) × m where— c% is the parent's care cost percentage in relation to the child m is the multi-group cost of the child, as determined under section 36(4)
4: The purpose of the multi-group cap is to avoid liable parents paying more in child support than they would pay if all the children for whom they are liable to pay child support were living together.
32: Minimum annual rate of child support
If, after assessing the annual amount of child support payable by a liable parent in respect of each of his or her qualifying children, the Commissioner determines that the total amount payable by the parent is less than the minimum annual rate referred to in section 72(1)(a) sections 30 31(2)
a: assess the parent's annual rate of child support as the minimum annual rate referred to in section 72(1)(a)
b: determine the proportion of that minimum annual rate of child support that is payable in respect of each receiving carer, on the basis of the number of qualifying children of the liable parent that each carer provides care for. Determining income percentages
33: Income percentage
A parent's income percentage section 34
34: Child support income amount
1: A parent's child support income amount section 35
a: the person's living allowance (as determined under section 35A
b: the sum of any dependent child allowances to which the person is entitled under section 35B
c: any multi-group allowance that relates to the child and to which the person is entitled under section 36
2: If the result of the calculation in subsection (1) is zero or less, the parent's child support income amount must be treated as being nil.
3: If the adjusted taxable income of a parent of a qualifying child cannot reasonably be ascertained, or cannot be applied by the Commissioner, the parent's child support income amount is to be treated as being,—
a: if there is 1 parent whose adjusted taxable income is known, the same as that parent's child support income amount; and
b: if there is more than 1 parent whose adjusted taxable income is known, the average of those parents' child support income amounts.
35: Adjusted taxable income
1: A person's adjusted taxable income
a: income that is exempt income under section CW 32 of the Income Tax Act 2007 (child support and spousal maintenance):
b: income referred to in section MB 11 of the Income Tax Act 2007 (income derived by dependent children):
c: income referred to in section MB 12 of the Income Tax Act 2007 (non-residents' foreign-sourced income of the person's spouse or partner).
2: However, for the purposes of an assessment of child support for the child support year commencing 1 April 2015
3: A person's taxable income must be taken to be their income from employment for the calendar year immediately preceding the start of the child support year if , in the most recent tax year,
a: the person's taxable income
b: no adjustments of the sort referred to in subsection (1) are made.
4: If subsection (3) does not apply, a person's taxable income for a child support year must be taken to be their taxable income in the tax year immediately preceding the most recent tax year, inflated by the inflation percentage for the child support year.
5: The adjustments under subsection (1) that must be applied are those that applied in the tax year immediately preceding the most recent tax year.
6: If a person's taxable income for a tax year has not been assessed, the Commissioner must determine the person's taxable income,—
a: if an income statement has been issued, on that basis; and
b: in any other case, on the basis of the income and any other particulars known to the Commissioner.
7: Subsections (3) to (6) are subject to sections 38 to 39A.
35A: Living allowance
1: A parent's living allowance
a: increased by the total amount of income tax deductions that would be required to make the rate a gross, rather than a net, rate (as determined in accordance with section RD 11(3) of the Income Tax Act 2007); and
b: annualised.
2: The amount of living allowance is as follows:
a: for every person other than a person identified in paragraph (b) or (c), the amount specified in Schedule 16 of the Social Security Act 1964 as the amount of domestic purposes benefit payable to a beneficiary with 1 or more dependent children:
b: for a person who has been granted a domestic purposes benefit at the rate payable to a single beneficiary with 1 or more dependent children, under section 27G of the Social Security Act 1964 (domestic purposes benefit for care at home of the sick or infirm), the amount specified in Schedule 17 of that Act for that benefit type:
c: for a person who has been granted an invalid's benefit at the rate payable to a single beneficiary with 1 or more dependent children, under section 40 of the Social Security Act 1964, the amount specified in Schedule 6 of that Act for that benefit type.
3: The version of the appropriate schedule of the Social Security Act 1964 that applies in a child support year is the version in force on 1 January in the immediately preceding child support year.
4: The Commissioner must ensure that notice of the applicable living allowances under this section that apply to the current and (if applicable) the previous child support year is available at all reasonable times on an Internet site maintained by or on behalf of the Inland Revenue Department.
35B: Dependent child allowance
1: For the purpose of calculating a parent's child support income amount under section 34
2: The amount of a parent's dependent child allowance, in relation to each dependent child, is— c% × (e ÷ n) where— c% is the care cost percentage of the parent in relation to the dependent child (being the percentage that would be determined under section 16 e is the amount, determined in accordance with the child expenditure table applying to that child support year, that applies to the parent in respect of the dependent child on the basis of—
a: the child support income amount of the parent alone, with that amount being treated as the adjusted taxable income of the parent, minus the parent's living allowance; and
b: the total number of the parent's dependent children; and
c: the age group of those children n is the total number of the parent's dependent children.
3: In this section, a person's dependent child
a: is maintained as a member of the parent's family and for whom the parent provides at least 28% of the ongoing daily care; and
b: is not a child in relation to whom any person is a liable parent or receiving carer, or for whom, under the law of another country, any person is required to make payments that are of the same nature as child support; and
c: meets the requirements of section 5(1)(a) to (c)
36: Multi-group allowance
1: This section applies to a parent who has more than 1 child support group.
2: For the purpose of calculating a parent's child support income amount in relation to a particular child ( child C
3: The multi-group allowance in relation to child C is the sum of the multi-group costs of each child ( child D
4: The multi-group cost of child D is— e ÷ n where— e is the amount, determined in accordance with the child expenditure table applying to the relevant child support year, that applies to the parent in respect of child D—
a: on the basis of the child support income amount of that parent alone, with that amount being treated as the adjusted taxable income of the parent, minus the parent's living allowance and the sum of any dependent child allowances to which the parent is entitled; and
b: as if—
i: child D were one of n children; and
ii: all those children were the same age as child D n is the total number of children of the parent in all the parent's child support groups. Amounts payable in respect of receiving carers
36A: Where parent is sole receiving carer
1: This section applies where, in respect of a qualifying child, there is only 1 receiving carer, and that carer ( person P
2: When this section applies, the amount of child support payable in respect of person P is—
a: the amount of annual child support that person P would pay if the difference between person P's income percentage and care cost percentage (which, under the formula in section 30
b: if the multi-group cap applies, the amount payable under the multi-group cap, but only if it is less than the amount payable under paragraph (a).
3: However, no child support is payable under subsection (2) in respect of a receiving carer of a qualifying child if the receiving carer provides less than 35% of ongoing daily care to the child.
36B: Where no receiving carers are parents
1: This section applies if, in respect of a qualifying child, there are 1 or 2 receiving carers, and neither of them is a parent of the child.
2: If the liable parent is liable to pay child support in respect of just 1 non-parent receiving carer, the amount of child support payable in respect of that carer is the annual amount of child support payable by the liable parent for the child.
3: If the liable parent is liable to pay child support in respect of 2 non-parent receiving carers, the amount of child support payable in respect of each carer is— f × c% ÷ g% where— f is the annual amount of child support payable by the liable parent for the child c% is the care cost percentage of the receiving carer in relation to the child g% is the combined care cost percentages of both the receiving carers of the child, in relation to the child.
36C: Where 1 receiving carer is parent and other is non-parent
1: This section applies if, in respect of a qualifying child, there are 2 receiving carers, where 1 of them is a parent of the child and the other is a non-parent carer of the child.
2: The amount of child support payable in respect of the receiving parent ( person P
a: the amount of annual child support that person P would pay if the difference between person P's income percentage and care cost percentage (which, under the formula in section 30
b: if the multi-group cap applies, the amount determined by multiplying—
i: the amount payable in respect of the qualifying child, as determined by the liable parent's multi-group cap; by
ii: the difference between person P's income percentage and care cost percentage, as if it were a positive percentage.
3: The amount of child support payable in respect of the non-parent receiving carer is the annual amount of child support payable by the liable parent for the child, minus the amount payable under subsection (2) to person P.
4: However, no child support is payable under subsection (2) in respect of a receiving carer who is a parent of a qualifying child if the parent provides less than 35% of ongoing daily care to the child. Expenditure on children
36D: Child expenditure tables
1: Before the start of a child support year, the Commissioner must approve a child expenditure table for that child support year, based on the expenditure on children table in Schedule 3
a: the amount of the average weekly earnings that applies; and
b: the amount of child support income that is taken to be expended on children, with that amount corresponding to the percentages set out in the expenditure on children table within each income band in the table.
2: The Commissioner must ensure that the child expenditure table for the current and (if applicable) the previous child support year is available—
a: on request to the Inland Revenue Department, in hard copy; and
b: at all reasonable times, on an Internet site maintained by or on behalf of the Inland Revenue Department.
3: Whenever an income amount is used in relation to the child expenditure table, the income amount must be truncated to whole dollars. Section 12 amended 27 February 2014 section 153 Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 12 amended 17 July 2013 section 169 Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013
13: New heading and sections 40AA to 45 substituted
Sections 40 to 45 section 40 Estimate of taxable income
40AA: Interpretation for purposes of sections 40 to 45
In sections 40 to 45 annualised estimated taxable income (a ÷ b) × 365 where— a is the person’s estimated taxable income for the election period b is the number of days in the election period election section 40 election period
a: if notice of the election is given under section 40
b: if notice of the election is given during the child support year, the period in the child support year that starts on the first day of the month in which the notice is given under section 40 estimated taxable income section 40 original adjusted taxable income original taxable income year-to-date income section 40
40: Estimated taxable income
1: Any person may, by notice to the Commissioner, elect that the taxable income to be used to assess their adjusted taxable income for an election period must be the estimated taxable income specified in the notice of election.
2: The Commissioner, subject to subsections (4) and (6), must accept an election if the sum of the person's year-to-date income (if any) and the person's estimated taxable income is 85% or less than the person's original taxable income.
3: A notice of election must,—
a: if notice of the election is given before the start of the child support year to which it relates, state the person's estimated taxable income for the full child support year; or
b: if notice of the election is given during the child support year to which it relates, state—
i: the person's year-to-date income; and
ii: the person's estimated taxable income for the election period.
4: The Commissioner may not accept an election if—
a: an income amount order is in force in relation to the person, and to any months in the child support year in respect of which the election is to apply; or
b: the person is subject to an order of the court under section 187; or
c: the person has made an election within the previous 3 months, and the proposed new election would change the person’s annualised estimated taxable income by $500 or less; or
d: the person made an election in relation to an earlier child support year and was required to provide a return of income under the Income Tax Act 2007 or the Tax Administration Act 1994 in relation to that year, but, at the time the notice is given under this section, the person is in breach of the requirement to furnish a return of income in respect of that year; or
e: the person's annualised estimated taxable income is more than their original taxable income.
5: A notice under this section may be given in any form acceptable to the Commissioner, and is to be treated by the Commissioner as having been given in the month in which it was sent or provided by the person making the election, even if it is received by the Commissioner in the following month.
6: The Commissioner may decline to accept an election if the person making the election does not, on request by the Commissioner, provide the information and evidence that the Commissioner requires in order to support the making of the estimate.
41: Effect of election
1: If the Commissioner accepts an election made by a person, the Commissioner must determine the person's adjusted taxable income by—
a: calculating the person’s annualised estimated taxable income; and
b: adjusting the annualised estimated taxable income by the adjustments referred to in section 35
2: The Commissioner must then adjust any formula assessment applying to the person during the election period and take whatever steps are necessary to ensure that the amount of child support payable per day during the election period reflects the adjusted assessment.
3: The making of an election does not prevent the Commissioner making a determination under Part 5A, 6A, or 6B, or the court making an order under Part 7.
42: Revocation of election and subsequent elections
1: A person who has made an election in relation to a child support year may revoke the election, before or during the child support year, by giving notice to the Commissioner; and the revocation takes effect from the start of the election period to which any election applied.
2: If an election is in effect but the person then makes a later election,—
a: if the Commissioner accepts the later election,—
i: the later election takes effect from the start of the month in which the notice of election is given, and section 41
ii: the earlier election ceases to have effect on the last day of the previous month:
b: if the Commissioner does not accept the later election because the amount of year-to-date taxable income plus the new estimated taxable income is more than 85% of the person's original taxable income, then the earlier estimate is deemed to be revoked:
c: if the Commissioner does not accept the election for any other reason, the earlier estimate remains in effect.
3: A revocation is of no effect to the extent that it is inconsistent with an income amount order.
43: Effect of revocation of election
1: When an election is revoked, or deemed to be revoked, the Commissioner must—
a: adjust any formula assessment applying to the person on the basis of the person's original adjusted taxable income; and
b: take whatever steps are necessary to ensure that the amount of child support payable per day, during the election period to which the revoked election relates, reflects that adjusted assessment.
2: The revocation of an election does not prevent the Commissioner making a determination under Part 5A, 6A, or 6B, or the court making an order under Part 7, or a person making a further election.
44: End-of-year reconciliation
1: For the purpose of determining whether a person has, or has been, underpaid or overpaid child support in an election period, after the end of the child support year to which an election relates, the Commissioner must complete an assessment for the person based on the income amount determined under subsection (2).
2: The income amount to be used for the assessment is the least of the following:
a: the person's actual taxable income earned in the election period (which is the actual taxable income earned in the full year less the year-to-date income specified in a notice of election), annualised in accordance with the formula in subsection (3) (which gives the annualised actual taxable income in the election period section 41(1)(b)
b: the person's original adjusted taxable income:
c: the value of any adjustments made under section 41(1)(b)
3: The formula for annualising a person's actual taxable income in an election period is— (a ÷ b) × 365 where— a is the actual taxable income earned during the election period b is the number of days in the election period.
4: After comparing the result of the assessment done under subsection (1) with the results obtained under section 41
5: A reconciliation under this section is subject to any income amount order that applies during all or any part of an election period.
44A: Determining income amount if no tax return filed
1: This section applies if the Commissioner cannot determine the person's actual taxable income during a child support year because the person, having been required to provide a return of income in respect of the tax year that corresponds to the child support year, has failed to provide it within 28 days of the requirement to provide it.
2: Where this section applies, the Commissioner must determine that the amount to be used for the purpose of the assessment under section 44(2)
3: A determination under subsection (2) is final unless, within 28 days after the person receives notification from the Commissioner of the determination, the person—
a: makes an objection under section 90; or
b: provides a return of income in respect of the relevant tax year to the Commissioner.
4: In subsection (2), reasonable cause
45: Penalty if estimated income less than 80% of actual income
1: A person is liable to a penalty under this section if their year-to-date income (if any) specified in the notice of election plus the estimated taxable income for the election period is less than 80% of—
a: their actual taxable income for the child support year; or
b: the amount determined under section 44A(2)
2: The penalty is 10% of the difference between—
a: the annual amount of child support that was assessed under section 41
b: the reconciled annual amount of child support payable in the election period, as determined under section 44
3: However, no penalty is payable by a receiving parent if the amount that the liable parent pays has been determined under the multi-group cap referred to in section 31(3)
4: The Commissioner must write off a penalty to which a person is liable under this section, or any part of the penalty, if the Commissioner is satisfied that the person, in relation to an election period in a child support year, has become liable to pay a penalty under this section as the result of the taxable income derived by the person in the child support year being higher than it would otherwise have been by reason of—
a: the enactment of any Act amending the Income Tax Act 2007, or the making of any regulation or Order in Council relating to income tax, during the period commencing on the first day of the last month in that child support year and ending with the due date for payments in respect of that month; or
b: the Commissioner making public, during that period, any ruling in relation to any provision of the Income Tax Act 2007, and that ruling is different from a ruling previously made public by the Commissioner in relation to that provision; or
c: the adoption by the person of an incorrect interpretation of any provision of this Act or of the Income Tax Act 2007, being an interpretation which, although incorrect, is reasonable having regard to the circumstances of the case.
5: Subject to the other provisions of this Part, the other Parts of this Act apply with respect to any penalty payable under this section as if it were a penalty payable under section 134 Amendments to Part 5 (procedures)
14: Minimum rate of child support or domestic maintenance
1: Section 72(1) is amended by repealing paragraph (a) and substituting the following paragraph:
a: child support payable under a formula assessment by a liable parent in respect of all of his or her children is,—
i: for the child support year commencing on 1 April 2013
ii: for each later child support year, the minimum annual rate of child support under this paragraph for the immediately preceding child support year, adjusted by the applicable inflation percentage:
2: Section 72(1)(b) qualifying custodian receiving carer
15: New section 82 substituted
Section 82
82: Parents and receiving carers to advise Commissioner of changes
1: For the purpose of enabling the Commissioner to make or amend a calculation of child support payable in respect of a child in any child support year under a formula assessment, every parent and every receiving carer of the child must advise the Commissioner of any change in the parent's or carer's living circumstances occurring during the child support year that affects, or may affect, any of the following:
a: in relation to parents and non-parent carers, the determination of the person's care cost percentage:
b: in relation only to parents, the following:
i: the person's appropriate living allowance:
ii: the application or calculation of any dependent child allowance (if any):
iii: the application or calculation of any person's multi-group allowance (if any):
iv: the application or calculation of any person's multi-group cap (if applicable).
2: If the Commissioner is satisfied that a relevant change of living circumstances has occurred, the change is to be treated as having occurred—
a: on the date on which the change occurred, in any of the following cases:
i: in relation to a liable parent, where the change has the effect of increasing the amount of the parent's child support liability:
ii: in relation to a receiving carer, where the change has the effect of decreasing the amount of child support payable in respect of that carer:
iii: where notice of the change is received by the Commissioner within 28 days after the date on which the change occurred; or
b: on the date on which the Commissioner receives notice of the change, in either of the following cases (unless paragraph (a)(iii) applies):
i: in relation to a liable parent, where the change has the effect of decreasing the amount of the parent's child support liability:
ii: in relation to a receiving carer, where the change has the effect of increasing the amount of child support payable in respect of that carer.
3: Every notification of a change must be accompanied by such documentation as the Commissioner requires.
4: The Commissioner may disregard subsection (2), and may determine the date on which a particular change in living circumstances is to be treated as having occurred, in any case where 2 or more people give notice under this section relating to the same change, and the application of subsection (2) would result in the same change having to be treated as having occurred on different days in relation to different people.
16: Commissioner to give effect to changed circumstances
Section 86(1)
a: that the liability of a liable parent to pay child support to a carer in respect of the child has ceased in accordance with section 25
b: that an event or change of circumstances has occurred that alters the respective liability or entitlement of any parent or carer of the qualifying child,—
17: New sections 88 to 89 substituted
Sections 88 and 89
88: Notice of assessment of formula assessment of child support
1: The Commissioner must give written notice (a notice of assessment
a: as soon as practicable after making an assessment under section 29
b: after making any assessment that changes—
i: the amount of child support payable by a liable parent in respect of the child; or
ii: the respective amounts payable in respect of different receiving carers; and
c: at the beginning of each later child support year.
2: The notice of assessment must set out, as a minimum, the relevant matters identified in section 88A
3: Without limiting subsection (2), the notice of assessment must contain sufficient information to enable the recipient to exercise his or her rights to object under section 90 or 91.
4: The notice must also include, or be accompanied by, statements that specifically draw to the attention of the recipient the recipient's right to—
a: object under section 90 or 91 if he or she is aggrieved by any of the particulars of the assessment; and
b: apply to the Commissioner under Part 6A; and
c: apply to a Family Court under Part 7.
5: Despite anything in this section, the Commissioner may omit from a notice of assessment or any related communication the name of any parent or carer if—
a: he or she is satisfied that revealing the name to the recipient of the notice would be prejudicial to the safety of any parent, carer, or child; or
b: the parent is deceased, or is a parent in respect of whom an assessment has not been made.
88A: Details in notices of assessments
1: A notice of assessment given to a liable parent must set out all of the following that are applicable in relation to each qualifying child to whom the notice relates:
a: the child's first names and date of birth:
b: the names of the child's other parent (subject to section 88(5)
c: the names of any non-parent receiving carers of the child (subject to section 88(5)
d: the proportion of ongoing daily care that the Commissioner has established (under section 14
e: the care cost percentage of the liable parent in relation to the child, as determined under section 16
f: the liable parent's adjusted taxable income:
g: the first names and date of birth of every dependent child (as defined in section 35B(3)
h: the amount of any multi-group allowance to which the liable parent is entitled:
i: the liable parent's child support income amount in relation to the child:
j: the combined child support income amounts of the liable parent and the child's other parent, in relation to the child:
k: the liable parent's income percentage in relation to the child.
2: A notice of assessment given to a parent of a child who is a receiving carer must set out all of the following that are applicable in relation to each qualifying child to whom the notice relates:
a: the child's first names and date of birth:
b: the names of the child's liable parent or parents, and of any other parents (subject to section 88(5)
c: the names of any non-parent receiving carers of the child (subject to section 88(5)
d: the proportion of ongoing daily care that the Commissioner has established (under section 14
e: the care cost percentage of the parent in relation to the child, as determined under section 16
f: the parent's adjusted taxable income:
g: the first names and date of birth of every dependent child (as defined in section 35B(3)
h: the amount of any multi-group allowance to which the parent is entitled:
i: the parent's child support income amount in relation to the child:
j: the combined child support income amounts of the parent and all the child's other parents in relation to the child:
k: the parent's income percentage in relation to the child.
3: A notice of assessment given under this section to a non-parent receiving carer of a child must set out all of the following that are applicable in relation to each qualifying child to whom the notice relates:
a: the child's first names and date of birth:
b: the names of the child's liable parent or parents, and any other parent (subject to section 88(5)
c: the names of any other non-parent receiving carers of the child (subject to section 88(5)
d: the proportion of ongoing daily care that the Commissioner has established (under section 14
e: the care cost percentage of the carer in relation to the child, as determined under section 16
f: the expenditure on each child for whom the carer provides care, as determined by the relevant child expenditure table:
g: the amount of child support payable by the child's liable parents in respect of the carer.
89: Notification by Commissioner to other payers and payees
1: The Commissioner must give written notice under this section to every person who is required under this Act to make payments, and every person entitled under this Act to receive payments, of—
a: domestic maintenance; or
b: child support under a voluntary agreement; or
c: child support under a court order.
2: The notice must set out—
a: the amount of domestic maintenance or child support payable; and
b: the name of the payer and the payee; and
c: in the case only of a notice relating to child support, the name of each child in respect of whom payment is to be made.
3: The notice must be given—
a: as soon as practicable after determining the amount payable in respect of a child support year; and
b: after making any assessment that changes the amount payable.
4: The notice must contain sufficient information to enable the recipient to exercise his or her rights to object under section 90 or 91.
5: The notice must also include, or be accompanied by, statements that specifically draw to the attention of the recipient his or her right to—
a: object under section 90 or 91 if he or she is aggrieved by any of the particulars of the assessment; and
b: apply to a Family Court under Part 7. Amendment to Part 5A (exemptions)
18: Exemption for long-term hospital patients
Section 89C
1A: For the purposes of subsection (1)(a), a liable person's income during a period of long-term hospitalisation does not include any amounts received by the person during that hospitalisation for, or in respect of, any time up to and including the day on which the period of hospitalisation began.
19: Exemption for long-term prisoners
Section 89D
1A: For the purposes of subsection (1)(a), a liable person's income during a period of long-term imprisonment does not include any amounts received by the person during that imprisonment for, or in respect of, any time up to and including the day on which the period of imprisonment began.
19A: Section 89F amended (Exemption does not apply at any time during child support year if income criteria not met at any time during relevant period)
1: In section 89F(1)(a)(i) income (subject to section 89C(1A))
2: In section 89F(1)(a)(ii) income (subject to sections 89C(1A) and 89D(1A)) Section 19A inserted 27 February 2014 section 154 Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Amendments to Part 6 (objections)
20: Objections to appealable decisions
1: Section 90(1)
a: a decision to make, or refuse to make, a formula assessment of child support:
b: a decision under section 14
ba: a decision as to whether a particular child is or is not a dependent child of a person:
2: Section 90(1)
d: a decision that a penalty has been imposed by operation of section 45 134
3: Section 90(1)
ha: a decision made under section 82(4)
21: Objections to assessments
1: Section 91(1)
2: Section 91
2: An objection under this section may be made by any person who is affected by the assessment.
22: Requirements in relation to objections
Section 92
3A: An objection against a decision referred to in section 90(1)(b) Amendments to Part 6A Heading inserted 17 July 2013 section 170 Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013
22A: Application for determination
1: Section 96B(1) A qualifying custodian or a liable parent Any liable parent or receiving carer of a qualifying child
2: Section 96B(2)(a) , the qualifying custodian, and the liable parent concerned
3: Section 96B
3: The parties to the application are—
a: the applicant; and
b: every other liable parent or receiving carer of the qualifying child. Section 22A inserted 17 July 2013 section 170 Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 Amendment to Part 6B (Commissioner-initiated administrative reviews)
23: Commissioner may make determination under this Part
Section 96Q
2: The parties to proceedings under this Part are—
a: the parent (who may, but need not, be a liable parent) who is the subject of a review under this Part (the subject parent
b: any receiving carer, whether a parent or non-parent, of the child who elects, under section 96Y, to become a party; and
c: a liable parent who is not the subject parent, but who elects, under section 96Y, to become a party. Amendments to Part 7 (appeals and departure orders)
24: Sections 100 and 101 repealed
Sections 100 101
25: Matters as to which court must be satisfied before making order
1: Section 105(2)(b)
i: of high costs incurred by a parent or a receiving carer in enabling a parent or receiving carer to have contact with the child; or
2: Section 105
3: For the purposes of subsection (2)(b)(i), costs incurred in enabling a parent or receiving carer to have contact with the child are not to be taken to be high unless the total of those costs during a child support year is more than 5% of the adjusted taxable income for the year of the person incurring the costs.
26: Orders that may be made
Section 106
1: In determining an application made under section 104, a court may make any of the following orders:
a: an order departing from some or all of the provisions of this Act by substituting a different amount for any of the following amounts as they relate to a formula assessment, or prescribing an amount or a percentage by which any of those amounts must be varied:
i: a person's adjusted taxable income:
ii: a person's living allowance:
iii: a person's dependent child allowance:
iv: a person's child support income amount:
v: the child expenditure amount applying in respect of a qualifying child:
b: an order departing from some or all of the provisions of this Act relating to the formula assessment of child support in relation to the child and, as a result,—
i: substituting a different annual amount of child support payable by a liable parent in place of the amount determined under a formula assessment; or
ii: prescribing an amount or a percentage by which the annual amount of child support payable by a liable parent must vary from the amount determined under a formula assessment:
c: an order that the provisions of this Act relating to a formula assessment of child support must not be departed from in relation to a particular child. Amendments to Part 8 (collection of financial support)
27: Discretionary relief if debt uplifted
1: The heading to section 135F waived or uplifted
2: Section 135F
a: the payee has—
i: waived under section 179A
ii: uplifted under section 180 the debt to which the penalty relates; and Amendment to Part 9 (payment)
28: New section 152B inserted
The following section is inserted after section 152A
152B: Offsetting child support payments
1: If 2 parents are each to be liable to pay the other an amount of child support, the Commissioner may at any time before both of the amounts of child support concerned become due and payable offset one liability against the other.
2: However, the Commissioner cannot exercise this power in respect of any liability of a parent in respect of a period if during that period the parent is expected to be a social security beneficiary (as defined in section 2(1)). Amendment to Part 11 (enforcement provisions)
29: New section 179A inserted
The following section is inserted after section 179
179A: Waiver of right to payment
1: A payee who is a non-parent receiving carer of a qualifying child (other than a payee who is in receipt of an unsupported child's benefit for that child) may, by notice to the Commissioner, waive their right to receive the child support payments yet to be paid by a liable parent.
2: The notice takes effect as a waiver on the date specified in the notice; but if no date is specified, it takes effect on the date on which the notice is received by the Commissioner.
3: On and from the date on which a waiver takes effect, no unpaid child support payments constitute a debt payable by the liable parent to the Crown, whether the payments were due before, on, or after the date on which the waiver takes effect.
4: A waiver under this section is revocable at any time, by notice to the Commissioner, and the revocation takes effect on the later of the following:
a: the date specified in the notice:
b: the date on which the notice is received by the Commissioner.
5: A waiver under this section is deemed to be revoked if, and on the date that, the payee begins to receive an unsupported child's benefit for the child to whom the waiver relates.
6: If a waiver is revoked, the liable parent must pay the child support due in relation to the child from the date the revocation takes effect, and must pay it within 30 days after the date on which the notice of revocation is given to the liable parent. Amendments to Part 14 (general provisions)
30: Section 237 substituted
Section 237
237: Rounding of amounts
1: The following amounts must be rounded to whole dollars:
a: late payment penalties:
b: the amounts identified in the child expenditure table approved under section 36D
c: the living allowances as identified in section 35A(2)
d: the minimum annual rate of child support referred to in section 72(1)(a)
2: Except as provided elsewhere in this Act, the Commissioner may round any other amount referred to in, or arrived at in accordance with, this Act to a whole dollar or to any amount less than a whole dollar.
3: If an amount that is rounded to a whole dollar consists of a number of whole dollars and 50 cents, the amount must be rounded down to the nearest whole dollar. Amendment to Part 16 (transitional and savings provisions)
31: New section 276 added
The following section is added after section 275
276: Transitional and savings provisions relating to amendments to Act
The transitional and savings provisions set out in Schedule 1 New schedules inserted
32: New Schedule 1 inserted
The principal Act is amended by inserting after section 276 Schedule 1 Schedule 1
33: New Schedules 2 and 3 inserted
The principal Act is amended by inserting after Schedule 1 Schedules 2 3 Schedule 2 Consequential amendments
34: Consequential amendments to principal Act
The principal Act is consequentially amended in the manner set out in Schedule 3
35: Consequential amendment to Adoption Act 1955
Section 16(6) section 25(1)(b)(iii) section 25(2)(b) 2015-04-01 Adoption Act 1955
36: Consequential amendment to Births, Deaths, Marriages, and Relationships Registration Act 1995
1: This section amends the Births, Deaths, Marriages, and Relationships Registration Act 1995
2: In Schedule 1A The following table is small in size and has 3 columns. This table is an amendment to the table in Schedule 1A of the Births, Deaths, Marriages, and Relationships Registration Act 1995 and should be read with that table to provide understanding of the context.
c: for child support purposes, details of the parentage, birth, and death of qualifying children or dependent children 2015-04-01 Births, Deaths, Marriages, and Relationships Registration Act 1995
2: Departures from formula assessment, collection, penalties, and relief
Amendments to Part 7 (grounds for departure from formula assessment) Heading repealed 25 February 2016 section 58 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
37: Matters as to which court must be satisfied before making order
Section 37 repealed 25 February 2016 section 58 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Amendments to Part 8 (automatic deduction) Heading repealed 25 February 2016 section 59 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
38: New heading and sections 129 to 131B substituted
Section 38 repealed 25 February 2016 section 59 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Amendments to Part 8 (penalties)
39: New sections 134 to 134B substituted
Section 134
134: Penalties for late payment of financial support debts
Late payment penalties (initial and incremental)
1: A person liable to pay a financial support debt (whether that debt is incurred before, on, or after 1 April 2016
a: the time stated in that subsection (which is a time after the time at which all of the debt became due and payable) occurs on or after 1 April 2016
b: at the time stated in that subsection, some or all of the debt remains unpaid. Initial late payment penalty: due date
2: At the expiry of the due date, the penalty is the greater of the following amounts:
a: the amount of $5; and
b: an amount equal to 2% of the amount of financial support remaining unpaid at the expiry of the due date. Initial late payment penalty: seventh day after due date
3: At the expiry of the seventh day after the due date, the penalty is an amount equal to 8% of so much (if any) of the amount of financial support (excluding the penalty imposed under subsection (2)) remaining unpaid at that expiry. Incremental late payment penalty: first month after due date
4: At the expiry of the period of 1 month that starts on the day after the due date, the penalty is an amount equal to 2% of so much (if any) of the sum of the following as remains unpaid at that expiry:
a: the amount of financial support remaining unpaid at the expiry of the due date:
b: all penalties, if any, imposed under either of subsections (2) and (3). Incremental late payment penalty: first 11 later months
5: At the expiry of each of the first 11 periods of 1 month (if any) that, consecutively, follow the 1-month period referred to in subsection (4), the penalty is an amount equal to 2% of so much (if any) of the sum of the following as remains unpaid at that expiry:
a: the amount of financial support remaining unpaid at the expiry of the due date:
b: all penalties, if any, imposed under any of subsections (2) to (4):
c: all penalties, if any, earlier imposed under this subsection. Incremental late payment penalty: months after 1 year
6: At the expiry of each of the periods of 1 month (if any) that, consecutively, follow the last of the 11 periods of 1 month referred to in subsection (5), the penalty is an amount equal to 1% of so much (if any) of the sum of the following as remains unpaid at that expiry:
a: the amount of financial support remaining unpaid at the expiry of the due date:
b: all penalties, if any, imposed under any of subsections (2) to (5):
c: all penalties, if any, earlier imposed under this subsection. 1976 No 65 s 398; 1985 No 141 s 41
134A: Status of penalties under section 134
A penalty payable under section 134
a: is a debt due to the Crown; and
b: must for all purposes (except the purposes of Part 9) be treated as, and is accordingly recoverable as if it were, of the same nature as the amount in respect of which it was imposed. 1976 No 65 s 398; 1985 No 141 s 41
134B: Act's provisions on liable person's financial support debt also apply to payees' debts arising from overpayments
This Act's provisions on a liable person's financial support debt (including, without limitation, sections 134 151AA(5) and (6) Section 39 amended 27 February 2014 section 156 Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Amendments to Part 8 (relief from penalties)
40: Interpretation for purposes of sections 135A to 135O
1: The heading to section 135 135A 135AA
2: Section 135 incremental penalty initial late payment penalty incremental penalty
a: before 1 April 2016 Child Support Amendment Act 2013
b: on or after 1 April 2016 section 134(4), (5), or (6) Child Support Amendment Act 2013 initial late payment penalty
a: before 1 April 2016 Child Support Amendment Act 2013
b: on or after 1 April 2016 section 134(2) or (3) Child Support Amendment Act 2013 Section 40(2) amended 27 February 2014 section 157 Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Amendment to Part 8 (payment agreements)
41: New heading and section 135AA inserted
The following heading and section are inserted after section 135 Sufficient reason for declining to enter into or make payment agreement
135AA: Non-compliance without reasonable cause with previous payment agreements
1: The Commissioner may decline to enter into a payment agreement with a liable person solely for the reason that the Commissioner is satisfied on the basis of information available to the Commissioner of both of the following matters:
a: that the liable person has not complied with 1 or more earlier payment agreements; and
b: that no reasonable cause existed for the liable person's non-compliance with all or any of those agreements.
2: This section does not prevent the Commissioner from—
a: declining to enter into the agreement for any other reason; or
b: ceasing, because of further information available to the Commissioner, to be satisfied of either or both of those matters.
3: For the purposes of section 96 (which identifies matters with respect to which Part 6 does not confer any right of objection), the Commissioner's decision whether to enter into or make a payment agreement is a matter left by this section to the discretion of the Commissioner. Amendments to Part 8 (discretionary relief from penalties)
42: Application of sections 135B to 135G
1: The heading to section 135A 135G 135GA
2: Section 135A(1) and (2) are amended by omitting 135G 135GA
43: New section 135FA inserted
The following section is inserted after section 135F
135FA: Discretionary relief from incremental penalties unpaid before agreement entered into on or after
1 April 2016
1: For the purposes of this section,— initial debt payment agreement 1 April 2016
a: the amount of the initial debt; and
b: the amount of financial support (if any) that the person will become liable to pay during the term of the payment agreement.
2: The Commissioner may grant relief to the liable person in the manner prescribed by section 135A in respect of the incremental penalties of the liable person that were unpaid at the time a payment agreement was entered into if the Commissioner is satisfied—
a: that recovery of those incremental penalties would place the liable person in serious hardship (as defined in section 135G(3)); or
b: that it would be fair and reasonable to grant relief.
3: Before making a decision under subsection (2)(a) Section 43 amended 25 February 2016 section 60(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 43 amended 25 February 2016 section 60(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 43 amended 27 February 2014 section 158(1) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 43 amended 27 February 2014 section 158(2) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014
44: Discretionary relief for residual incremental penalty debt
1: The heading to section 135G for residual incremental penalty debt from payment of incremental penalties
2: Section 135G(1)(a) some or all of the financial support debt and initial late payment penalties to which the incremental penalties relate
3: Section 135G(3) and sections 135GA In this section Section 44(3) amended 24 February 2016 section 61 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
45: New section 135GA inserted
The following section is inserted after section 135G
135GA: Discretionary relief for residual penalty-only debt
1: The Commissioner may grant relief to a liable person from the payment of initial late payment penalties or incremental penalties or both in the manner prescribed by section 135A if—
a: the liable person has paid, or had written off in accordance with this Act, all of the liable person's financial support debt; and
b: the Commissioner is satisfied that recovery of those penalties would do either or both of the following:
i: place the liable person in serious hardship (as defined in section 135G(3)
ii: involve an inefficient use of the Commissioner’s resources.
2: The Commissioner may grant relief to a liable person from the payment of initial late payment penalties or incremental penalties or both in the manner prescribed by section 135A if—
a: the Commissioner has under section 180A some or section 180A(2)
b: the Commissioner is satisfied that those penalties relate to, or arise from, some or
i: place the liable person
ii: involve an inefficient use of the Commissioner's resources.
3: Before making a decision under subsection (1)(b) or (2)(b), the Commissioner must have regard to the matters referred to in sections 6 and 6A of the Tax Administration Act 1994. Section 45 amended 24 February 2016 section 62(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 45 amended 24 February 2016 section 62(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 45 amended 24 February 2016 section 62(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Amendment to Part 8 (mandatory relief from initial late payment penalties)
46: New sections 135GB and 135H inserted
Section 135H
135GB: Relief from initial late payment penalty if full or substantial compliance with payment arrangement entered into or made on or after
1 April 2016
1: The Commissioner must write off an initial late payment penalty if satisfied that—
a: that penalty was imposed in respect of a debt that is or includes the first payment of financial support payable by the liable person under a formula assessment, voluntary agreement, or order of the court issued or made before, on, or after 1 April 2016
b: a payment arrangement was entered into or made on or after 1 April 2016
2: The payment arrangement referred to in subsection (1)(b) must be a payment agreement specified in subsection (3) or a deduction notice specified in subsection (4).
3: The payment agreement is one that the liable person entered into with the Commissioner to pay, in 1 sum or 2 or more instalments of specified amounts,—
a: the first payment mentioned in subsection (1)(a); and
b: other payments of financial support that were or would become payable (under the assessment, agreement, or order mentioned in subsection (1)(a), or any other assessment, voluntary agreement, or order of the court) by the liable person.
4: The deduction notice is one that the Commissioner gave a person under section 154 in relation to the liable person in order to collect, in 1 sum or 2 or more deductions and payments,—
a: the first payment mentioned in subsection (1)(a); and
b: other payments of financial support that were or would become payable (under the assessment, agreement, or order mentioned in subsection (1)(a) or any other assessment, voluntary agreement, or order of the court) by the liable person.
5: The payment arrangement referred to in subsection (1)(b) has been fully or substantially complied with in accordance with this subsection if the arrangement has operated for a period that the Commissioner considers reasonable and—
a: it is a payment agreement, and to date there has been either no default in the payment in accordance with that agreement of the 1 sum, or every one of the 2 or more instalments, specified in subsection (3), or only default of that kind to an extent, or arising from a cause, that the Commissioner considers reasonable; or
b: it is a deduction notice, and to date there has been either no default in the making in accordance with that notice of every one of the 2 or more deductions and payments specified in subsection (4), or only default of that kind to an extent, or arising from a cause, that the Commissioner considers reasonable.
6: If an initial late payment penalty written off under subsection (1) has been paid in whole or in part, the Commissioner must refund to the liable person the whole or part of the penalty paid.
135H: Relief from initial late payment penalty if full compliance with payment arrangement entered into or made before
1 April 2016
1: The Commissioner must write off an initial late payment penalty if satisfied that—
a: that penalty was imposed in respect of a debt that is or includes the first payment of financial support payable by the liable person under a formula assessment, voluntary agreement, or order of the court issued or made before, on, or after 1 April 2016
b: a payment arrangement was entered into or made on or after 26 September 2006 and before 1 April 2016
2: The payment arrangement referred to in subsection (1)(b) must be a payment agreement specified in subsection (3) or a deduction notice specified in subsection (4).
3: The payment agreement is one that the liable person entered into with the Commissioner to pay, in 1 sum or 2 or more instalments of specified amounts,—
a: the first payment mentioned in subsection (1)(a); and
b: other payments of financial support that were or would become payable (under the assessment, agreement, or order mentioned in subsection (1)(a), or any other assessment, voluntary agreement, or order of the court) by the liable person.
4: The deduction notice is one that the Commissioner gave a person under section 154 in relation to the liable person in order to collect, in 1 sum or 2 or more deductions and payments,—
a: the first payment mentioned in subsection (1)(a); and
b: other payments of financial support that were or would become payable (under the assessment, agreement, or order mentioned in subsection (1)(a) or any other assessment, voluntary agreement, or order of the court) by the liable person.
5: The payment arrangement referred to in subsection (1)(b) has been fully complied with in accordance with this subsection if—
a: it is a payment agreement, and the 1 sum, or every one of the 2 or more instalments, specified in subsection (3) is paid in full in accordance with that agreement; or
b: it is a deduction notice, and every one of the 2 or more deductions and payments specified in subsection (4) is made in accordance with that notice.
6: If an initial late payment penalty written off under subsection (1) has been paid in whole or in part, the Commissioner must refund to the liable person the whole or part of the penalty paid. Section 46 amended 27 February 2014 section 159(1) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 46 amended 27 February 2014 section 159(2) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 46 amended 27 February 2014 section 159(3) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 46 amended 27 February 2014 section 159(4) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Amendments to Part 8 (mandatory relief from incremental penalties)
47: Relief from incremental penalties unpaid before agreement entered into
1: The heading to section 135J on or after 26 September 2006
2: The definition of payment agreement section 135J(1) after the commencement of this section on or after 26 September 2006
48: Relief from incremental penalties in relation to arrangements entered into or made before commencement
1: The heading to section 135K before commencement before 26 September 2006
2: The definition of payment agreement section 135K(1) before the commencement of this section before 26 September 2006
3: The definition of specified deduction notice section 135K(1)
a: by omitting before the commencement of this section before 26 September 2006
b: by omitting before this section comes into force before 26 September 2006
49: Relief from ongoing incremental penalties if payment agreement in force
Section 135M
1: This section applies if—
a: an incremental penalty is by operation of law imposed on a person at the expiry of a 1-month period; and
b: during that 1-month period, the person is liable to pay financial support, initial late payment penalties, or incremental penalties that are payable in 1 sum, or in 2 or more instalments, under a payment agreement entered into between the person and the Commissioner; and
c: every sum or instalment payable under the payment agreement during that 1-month period has during that 1-month period been paid in full in accordance with the payment agreement.
50: Relief from ongoing incremental penalties if deduction notice in force
Section 135N
1: This section applies if—
a: an incremental penalty is by operation of law imposed on a person at the expiry of a 1-month period; and
b: during that 1-month period, the person is liable to pay financial support, initial late payment penalties, or incremental penalties by way of deductions required to be made, and paid to the Commissioner, under a deduction notice given under section 154; and
c: each deduction required during that 1-month period to be made, and paid to the Commissioner, under the deduction notice has during that 1-month period been made (even if it has not also been paid to the Commissioner) in accordance with the deduction notice. Amendments to Part 9 (payment)
51: Method in which payments to be made
The heading to section 148 in by
52: Overpayments to payees
1: The heading to section 151 before 1 April 2016
2: Section 151(1) before 1 April 2016 paid an amount under any provision of this Part Section 52(1) amended 27 February 2014 section 160(1) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 52(2) amended 27 February 2014 section 160(2) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014
53: New section 151AA inserted
The following section is inserted after section 151
151AA: Overpayments to payees on or after
1 April 2016
1: This subsection applies to an amount that on or after 1 April 2016
a: the payee was not entitled to be paid the amount; or
b: the amount is, because of a subsequent variation in the liability of the liable person, repayable by the Commissioner to the liable person; or
c: the amount is, because of a subsequent variation in the entitlement of the payee, in excess of the amount properly payable to the payee under this Act.
2: An amount to which subsection (1) applies is, if that amount is assessed by the Commissioner in the exercise of the Commissioner's discretion under subsection (3),—
a: repayable by the payee to the Commissioner; and
b: a debt due by the payee to the Crown.
3: The Commissioner may assess an amount to which subsection (1) applies.
4: The Commissioner must notify the payee in writing of the assessment under subsection (3).
5: This Act (subject to subsection (6)) applies to the amount assessed, and to the payee, as if—
a: that amount was financial support; and
b: the payee was a liable person.
6: Sections 134 134A
7: The Commissioner must notify the payee in writing of a determination under subsection (6), and the determination may be combined with an assessment under subsection (3).
8: If the payee is entitled to receive further payments under any provision of this Part, the amount of the debt due to the Crown by the payee may be recovered by reducing such of those payments by such amount as is determined in writing by the Commissioner. Section 53 amended 27 February 2014 section 161(1) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 53 amended 27 February 2014 section 161(2) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014
54: Section 151A repealed
Section 151A
55: Relief in cases of serious hardship
1: Section 152(a)
a: by inserting or 151AA section 151
b: by inserting or 151AA(8) section 151(3)
2: Section 152(b) or 151AA(8) section 151(3)
56: Relief in case of exemption granted to liable person
Section 152A(1)(a) or 151AA section 151
57: New section 152B inserted
Section 57 repealed 25 February 2016 section 63 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Amendment to Part 10 (automatic deductions) Heading repealed 25 February 2016 section 64 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
58: Deduction notice
Section 58 repealed 25 February 2016 section 64 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Amendments to Part 11 (discretion to write off certain child support debt and recognition of qualifying payments for child's direct benefit)
59: Payee may uplift financial support debt
Section 180
2: This section does not entitle an election to be made in relation to an amount of child support payable to a payee, other than pursuant to a lump sum order made under section 109,—
a: under subsection (1)(a), if the amount of child support was payable in respect of a period during which the payee was a social security beneficiary (as defined in section 2(1)); or
b: under subsection (1)(b), if the payee is a social security beneficiary (as so defined) at the time of the making of the election; or
c: under subsection (1)(b), if the payee is not a social security beneficiary (as so defined) at the time of the making of the election, unless, at that time,—
i: the Commissioner has accepted an election under section 27
ii: the payee elects that the liability of the liable parent to pay child support is to end under section 64 or 70. Section 59 amended 25 February 2016 section 65 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
60: New sections 180A to
180D The following sections are inserted after section 180
180A: Commissioner may write off benefit component of child support debt if receiving carer was social security beneficiary and recovery would cause serious hardship or be inefficient use of Commissioner's resources
1: The Commissioner may write off some or all of the benefit component of an amount of child support that is payable by the liable person to the Crown under this Act, and that is unpaid and in arrear, if—
a: the amount of child support was payable in respect of a period during which the receiving carer was a social security beneficiary (as defined in section 2(1)); and
b: the Commissioner is satisfied that recovery of that part or, as the case requires, all, of the benefit component of the amount of child support would do either or both of the following:
i: place the liable person in serious hardship (as defined in section 135G(3)):
ii: involve an inefficient use of the Commissioner's resources.
2: The benefit component
180B: Commissioner may write off child support debt if liable person has died and his or her estate is insufficient
1: The Commissioner may write off some or all of an amount of child support debt that is payable by the estate of a liable person to the Crown under this Act, and that is unpaid and in arrear, if—
a: the liable person has died; and
b: the Commissioner is satisfied that the liable person's estate is insufficient to pay the part, or all, of the amount.
2: Subsection (1) applies even if no order has been made that the liable person's estate be administered under Part 6 (insolvent deceased estates) of the Insolvency Act 2006.
180C: Commissioner may write off child support debt if receiving carer has died and debt is likely to be unable to be recovered
The Commissioner may write off some or all of an amount of child support debt that is payable by a liable person to the Crown under this Act, and that is unpaid and in arrear, if—
a: the receiving carer has died; and
b: the Commissioner is satisfied that the part, or all, of the amount is for any reason likely to be unable to be recovered.
180D: Sections 180B and 180C to cover child support penalties
In sections 180B and 180C, child support debt
a: an initial late payment penalty (as defined in section 135) imposed in relation to child support:
b: an incremental penalty (as defined in section 135) imposed in relation to child support:
c: a penalty imposed under section 45 as in force before 1 April 2015 (including as applied on and after that date by clauses 1A and 2A Section 60 heading amended 25 February 2016 section 66(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 60 amended 25 February 2016 section 66(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 60 amended 25 February 2016 section 66(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016
61: Direct payment to payee
Section 61 repealed 25 February 2016 section 67 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Amendment to Part 16 (transitional and savings provisions)
62: Section 276 amended
In section 276(2) section 54(3) Child Support Amendment Act 2013: Provisions relating to amendments effective on 1 April 2016 2 Section 62 replaced 25 February 2016 section 68 Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Amendments to Schedule 1
63: Schedule 1 amended
1:
2: Schedule 1 section 32 and amended by section 55
2: Child Support Amendment Act 2013: Provisions relating to amendments effective on
1 April 2016
9: Amendments to Part 7 (grounds for departure from formula assessment)
10: Amendments to Part 8 (penalties imposed under section 134 before
1 April 2016
1: Section 134 1 April 2016 Child Support Amendment Act 2013 1 April 2016
2: The reference in section 134(1) 1 April 2016 1 April 2016 1 April 2016 1 April 2016
3: An initial late payment penalty (seventh day after due date) under section 134(3) 1 April 2016 1 April 2016 25 March 2016
4: Section 134(4) 1 April 2016 1 April 2016 1 March 2016
5: Section 134(5) or (6) 1 April 2016 1 April 2016 1 March 2016
6: The Commissioner may, in the Commissioner's discretion, grant relief from initial late payment penalties, incremental penalties, or both, imposed on a person under section 134 1 April 2016 1 April 2016
11: Insertion of sections 180A and 180C (Writing off of child support debt)
1: In relation to child support in respect of a child support year ending before 1 April 2015, section 180A(1)(a) applies as if the reference to the receiving carer were to the qualifying custodian.
2: In relation to child support in respect of a child support year ending before 1 April 2015 (including any penalty referred to in section 180D(a) to (c) Section 63(1) repealed 25 February 2016 section 69(1) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 63(2) amended 25 February 2016 section 69(2) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 63(2) amended 25 February 2016 section 69(3) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 63(2) amended 25 February 2016 section 69(4) Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Section 63(2) amended 27 February 2014 section 163(2) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 63(2) amended 27 February 2014 section 163(4) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 63(2) amended 27 February 2014 section 163(5) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 63(2) amended 27 February 2014 section 163(6) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 63(2) amended 27 February 2014 section 163(7)(a) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 63(2) amended 27 February 2014 section 163(7)(b) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 63(2) amended 27 February 2014 section 163(8)(a) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 63(2) amended 27 February 2014 section 163(8)(b) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 63(2) amended 27 February 2014 section 163(9)(a) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 63(2) amended 27 February 2014 section 163(9)(b) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 Section 63(2) amended 27 February 2014 section 163(10) Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014