About this guide

IR100 explains how New Zealand child support works for paying parents and receiving carers.

What it covers

The guide covers formula assessments, payment arrangements, changes in circumstances, reviews and other common child support responsibilities. Use the current edition for rates, dates and thresholds.

Related forms and guides

• Apply for child support – formula assessment (IRD)
• Register a voluntary child support agreement (IR102)
• Child support for non-parent carers (IR1023)

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