4 Nov 2019
P (CA85/2019) v COMMISSIONER OF INLAND REVENUE [2019] NZCA 531
- Citation
- [2019] NZCA 531
- Court
- Court of Appeal
The Commissioner lawfully amended the assessment because, having been notified the child would reside with the father for a continuous extended period (at least six months), she was required and entitled under ss86 and 87 to take action and amend assessments prospectively; 'ongoing daily care' is assessed with a prospective focus and the amendment did not exceed the statutory powers, so the appeal fails.
- Reassessment of child support
- Interpretation of 'ongoing daily care'
- Statutory powers to amend assessments
- Change of circumstances notification