Part 5A
Exemptions
Exemptions for hospital patients, persons suffering from long-term periods of illness, prisoners, and persons under 16 years:
Exemption for prisoners
89DExemption for long-term prisoners
A liable person is eligible for an exemption from the payment of financial support for the whole, or part, of a long-term period of imprisonment of that person if—
- the person’s income for the whole period, or that part, will be or was nil or will include or included no income other than income from—
- investments:
- employment under section 66 of the Corrections Act 2004 or equivalent employment in an overseas jurisdiction; and
- investments:
- the person's income from investments (if any) during that whole period, or that part, did not or will not—
- exceed an average amount per week in that whole period, or that part, that is equal to the relevant minimum annual rate of financial support, divided by 52; and
- if that whole period, or that part, is 1 or more full child support years in duration, exceed, in a child support year in that whole period or that part, the relevant minimum annual rate of financial support; and
- exceed an average amount per week in that whole period, or that part, that is equal to the relevant minimum annual rate of financial support, divided by 52; and
- the person applies for the exemption in accordance with section 89H.
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.
This section is subject to sections 89F and 89G.
Notes
- Section 89D: inserted, on , by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).
- Section 89D(1)(a): replaced (with effect on 1 April 2017), on , by section 404 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
- Section 89D(1)(a)(ii): amended, on , by section 28 of the Child Support Amendment Act 2021 (2021 No 6).
- Section 89D(1A): inserted, on , by section 19 of the Child Support Amendment Act 2013 (2013 No 12).