New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Reassessment of child support

Legal area

Court

18 Mar 2020

P (SC 120/2019) v COMMISSIONER OF INLAND REVENUE [2020] NZSC 22

Citation

[2020] NZFLR 84
Court

Supreme Court

The application for leave to appeal was dismissed because the arguments did not have sufficient prospects of success and there was no real risk of a miscarriage of justice; the Commissioner's reassessment was consistent with the Child Support Act as it was reasonable to conclude the father had ongoing daily care through to at least June 2018, meaning the applicant did not meet the required care percentage for the relevant six‑month period so no child support was payable.
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.