Persons under 16 years exemption – application
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Persons under 16 years exemption – application
Form Number: IR105A / Form Code: IR105A
About this Form
If you’re a liable parent under 16 or have turned 16 within the last 3 months, you can apply for an exemption to stop or reduce your child support payments. You must do this within 3 months of turning 16.
When to use this form
To qualify for this exemption, your taxable income must:
- only be from investment income
- be less than the minimum annual rate for that child support year
What you will need
- IRD number
- postal address
- contact details
- expected investment and other income for the tax year
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