About this guide

IR148 explains when a paying parent in long-term hospital care, rehabilitation or with a long-term illness may qualify to stop or reduce child support payments.

What to do

• The hospital care, rehabilitation or illness generally needs to last at least 13 weeks and income conditions apply
• For hospital or rehabilitation care, use IR105 and obtain the authorised confirmation required by the form
• For a long-term illness, use IR105C and include medical or hospital evidence
• Contact IRD if you are unsure whether the exemption applies

Related forms

• Prisoner and hospital patient exemption – application (IR105)
• Change of circumstances (IR116)
• Child support – estimating your income (IR151)

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