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Child support liability calculator

Which tax year is this calculation for?
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Tax Year

Although they are also 12 months in duration, tax years start and finish on different dates to calendar years. For most people, the tax year goes from 01 April to 31 March and is named by the year in which it ends. For example, the 2019 tax year will end on 31 March 2019.

Family details
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Family details – Contents

1) What is the "living allowance"?
2) What is the definition of a "partner"?
3) What is a "dependent child"?
4) What if the care of the children concerned is shared with another person?

What is the "living allowance"?

The living allowance amount depends on the liable parent’s personal circumstances.

If the liable parent lives with a partner or children, their living allowance is higher than if they’re living alone. The more children living with the liable parent, the higher the living allowance amount is (up to a maximum of four children).

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What is the definition of a "partner"?

To meet the definition of a "partner," you must either be:

  • Married, or
  • in a relationship in the nature of marriage, or
  • in a civil union (from 26 April 2005).

If you require more information about the definition of a “partner,” please contact us.

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What is a "dependent child"?

A child can be claimed in a living allowance if the following criteria are met:

  • the child is:
    • maintained as a member of the liable person’s family
    • not financially independent
    • under 19 years of age
    • not living with another person in a marriage, civil union or de facto relationship
  • the liable person is:
    • the sole or principal provider of care or
    • shares ongoing daily care of the child substantially equally with another person, i.e. shared care
    • the liable person is not required to pay child support for the child (except when shared care exists).

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What if the care of the children concerned is shared with another person?

This calculator does not take into account shared care situations. Find out more about how shared care situations are treated for child support purposes.

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Taxable Income details
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Taxable Income details – Contents

1) What is an annual taxable income?
2) How to determine your income
3) Maximum income levels

What is an annual taxable income?

An annual taxable income is the amount that you received in a twelve month period minus the expenses that you are entitled to claim. For a more detailed definition of “income” please refer to the Income Tax Act 1994, 2004 and 2007.

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How to determine your income

When Inland Revenue determines your income to assess child support liability, we use the income from either the:
1. previous tax year, or
2. two years before the current tax year.

Find out more about how Inland Revenue determines your income.

If your income has dropped by 15% or more, you can estimate your income for the purposes of child support liability assessments. You cannot estimate your income if your child support assessment has been determined by a Court order or an administrative review. Find out more about estimating your income for Child Support.

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Maximum income levels

If your income goes over the maximum level for that tax year, the additional amount is not taken into account for child support liability assessments. For example, if you earned $135,000.00, only $0.00 will be used to calculate your liability assessment for 2019 year. The maximum levels are:

2015 $134,081.00
2014 $130,822.00
2013 $126,577.00
2012 $121,833.00
2011 $120,463.00
2010 $114,191.00
2009 $109,682.00
2008 $104,312.00
2007 $100,157.00
2006 $97,167.00
2005 $93,522.00
2004 $90,823.00
2003 $86,684.00
2002 $67,569.00
2001 $68,463.00
2000 $65,891.00
1999 $64,478.00
1998 $62,133.00
1997 $60,122.00
1996 $58,606.00
1995 $57,795.00
1994 $57,141.00

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