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Child Support Act 1991

Liability to pay child support under formula assessment - Election to end formula assessment

27: Election by receiving carer to end formula assessment

You could also call this:

“Carer can ask to stop the child support calculation”

You can choose to end the child support formula assessment for a child if you’re their carer. To do this, you need to tell the Commissioner of Inland Revenue. The Commissioner will accept your choice if certain conditions are met.

For your choice to be accepted, you must be the main carer of the child. Also, any other recognised carers of the child must agree to end the assessment. However, if any carer is getting a Unsupported Child’s Benefit for the child, your choice won’t be accepted.

When deciding whether to accept your choice, the Commissioner can use any information you provide or any information they already have. They don’t have to do extra checks.

A recognised carer is someone who is either receiving child support for the child or a parent who cares for the child at least 28% of the time, even if they’re not receiving child support.

Once the Commissioner accepts your choice, it’s final. But it can be changed if someone objects or appeals, or if a carer starts getting an Unsupported Child’s Benefit for the child.

Even after the assessment ends, changes can still be made to who pays or receives child support for times before the assessment ended. Also, someone can apply for a new assessment for the child if needed.

To make this choice, you need to use a form approved by the Commissioner or tell them in a way they approve.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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Topics:
Family and relationships > Children and parenting
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Part 1 Liability to pay child support under formula assessment
Election to end formula assessment

27Election by receiving carer to end formula assessment

  1. Where a formula assessment applies in respect of a qualifying child (child C), a person may by notice to the Commissioner elect to end the formula assessment as it applies in respect of child C.

  2. If a person (person P) does so, the Commissioner must accept the election if satisfied that the election qualifies for acceptance (and may refuse to accept the election if not so satisfied) (see section 25(4) and (5) for the effect of the Commissioner’s acceptance of the election).

  3. The election qualifies for acceptance if—

  4. person P is a recognised carer of child C by virtue of subsection (6)(a); and
    1. every other recognised carer of child C (if any) agrees to the election.

      1. However, the election does not qualify for acceptance if a recognised carer of child C is, or is expected to be, on the day referred to in section 25(5)(a) or (b), a UCB beneficiary in respect of child C.

      2. In determining whether to accept the election, the Commissioner—

      3. may act on the basis of any information accompanying the notice of election and any other information in the Commissioner’s possession; and
        1. is not required to conduct any enquiries or investigations into the matter.

          1. For the purposes of this section, a recognised carer of child C is a person who is either of the following at the time the Commissioner receives the notice of election:

          2. a receiving carer of child C under the formula assessment:
            1. a parent of child C who is not a receiving carer of child C under the formula assessment but who provides at least 28% of ongoing daily care to child C.

              1. The Commissioner’s acceptance of the election is final, unless overturned in accordance with subsection (8) or (9).

              2. The acceptance may be overturned, wholly on the basis of information in the Commissioner’s possession at the time of the acceptance,—

              3. under Part 6, on an objection to the acceptance made under section 90(1)(bb); or
                1. under Part 7, on an appeal against the Commissioner’s disallowance of an objection to the acceptance made under section 90(1)(bb).

                  1. The Commissioner may overturn the acceptance if a person whom the Commissioner regarded as being a recognised carer of child C when accepting the election is a UCB beneficiary in respect of child C on the day referred to in section 25(5)(a) or (b) (as the case may be).

                  2. Without affecting the acceptance, subsequent changes may be made to the receiving carers or liable parents, or to their entitlements or liabilities, under the formula assessment in respect of times before the day referred to in section 25(5)(a) or (b) (as the case may be) (and the acceptance does not prevent a person applying for a new formula assessment in respect of child C).

                  3. A notice of election must be given using an approved form or given in another way approved by the Commissioner.

                  Notes
                  • Section 27: replaced, on , by section 11 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
                  • Section 27(4): replaced, on , by section 7(1) of the Child Support (Pass On) Acts Amendment Act 2023 (2023 No 27).
                  • Section 27(9): amended, on , by section 7(2) of the Child Support (Pass On) Acts Amendment Act 2023 (2023 No 27).
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