ACCOUNTING RESOURCES

Use IR105B to apply for a permanent child support exemption where the child was conceived as the result of a sex offence against the applicant.

A receiving carer can cancel child support in myIR or by using the optional IR107 paper form.

IR110 records personal and family assets, liabilities, income and expenditure when Inland Revenue asks for a financial-position statement.

Only the person receiving domestic maintenance can ask for it to be cancelled.

Tell IRD about changes that may affect your child support using myIR, by phone or with the optional IR116 form.

Use IR119 or myIR to formally object to a child support decision or assessment, usually within 28 days.

IR120 helps IRD confirm a child’s recognised care arrangements when more information is needed.

Use IR129 to tell IRD not to collect some or all payments owed to you by one liable person.

Use IRD’s current public guidance to set up a child support payment plan.

IR148 explains when long-term hospital care, rehabilitation or illness may support a child support exemption.

If your current-year income is expected to be at least 15% lower, you may be able to submit an income estimate.

Guidance for liable parents in prison who may qualify for a child support exemption or reduced payments.

A guide to recognised care and how ongoing care arrangements affect child support formula assessments.

IR174 explains when a child support matter may go to the Family Court and outlines the review, appeal and court process.

A guide to child support administrative reviews, including review grounds, evidence and the decision process.

Use IR178 to provide financial information when applying for or responding to a child support review.

IR180 explains gaming machine duty, the problem gambling levy and GST obligations for organisations that operate gaming machines.

Use IR197 to apply for an exemption from non-resident contractors’ tax (NRCT).

An overview of New Zealand child support, including payment arrangements, eligibility and ways to apply.

IR201 provides an overview of Working for Families payments and the main eligibility and income information families need to consider.