Child Support Amendment Act 2003
Child Support Amendment Act 2003
Child Support Amendment Act 2003
| Public Act | 2003 No 8 |
| Date of assent | 26 March 2003 |
Contents
The Parliament of New Zealand enacts as follows:
1 Title
This Act is the Child Support Amendment Act 2003.
2 Commencement
This Act comes into force on the day on which it receives the Royal assent.
3 Child Support Act 1991
Sections 4 to 6 amend the Child Support Act 1991 (in those sections called
“the principal Act”
).
4 Unremitted deductions made by employers
5 Protected net earnings rate
-
(1) Section 165(1) of the principal Act is amended by inserting, after the words
“the employer of a liable person”
, the words“, or a PAYE intermediary for the employer,”
.(2) Section 165(2) of the principal Act is amended by inserting, after the words
“an employer”
, the words“or a PAYE intermediary”
.(3) Section 165 of the principal Act is amended by adding the following subsection:
“(3) In this section, PAYE intermediary means a PAYE intermediary as defined in section OB 1 of the Income Tax Act 1994.”
(4) Subsections (1) to (3) apply to obligations under the principal Act that arise on and after 1 April 2004.
6 Position where liable person has 2 or more employers
-
(1) Section 166(2) of the principal Act is amended by—
(a) inserting, after the words
“an employer of the liable person”
, the words“, or a PAYE intermediary for the employer,”
:
(b) inserting, after the words
“all employers of the liable person”
, the words“and all PAYE intermediaries”
.
(2) Section 166 of the principal Act is amended by adding the following subsection:
“(3) In this section, PAYE intermediary has the same meaning as in section OB 1 of the Income Tax Act 1994.”
Legislative history | |
|---|---|
| 19 March 2003 | Divided from Taxation (Annual Rates, Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Bill (Bill 213-3D) |
| 25 March 2003 | Third reading |