The Child Support Amendment Bill was introduced to Parliament today.

The proposals in the Bill are aimed at supporting Inland Revenue’s Business Transformation, and cover four important aspects of the child support scheme:

• simplifying the penalty rules;
• introducing compulsory employer deductions;
• limiting retrospective reassessments by introducing a time bar; and
• amending the definition of “income”

The Bill also contains a number of technical amendments to assist the administration of the scheme, including to work better with customers with unusual circumstances.

For more information see:

• the Minister of Revenue’s media statement;
• the Bill;
• the commentary;
• the departmental disclosure statement; and
• the regulatory impact assessment.