Child Support Amendment Bill

                                Government Bill

              As reported from the committee of the whole House

This bill was formerly part of the Taxation (Annual Rates, Maori 
Organisations, Taxpayer Compliance and Miscellaneous Provisions) Bill as 
reported from the Finance and Expenditure Committee. The committee of 
the whole House has further amended the bill and has divided it into the 
following bills:

  o   The Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous 
Provisions) Bill, comprising Parts 2 to 4 (except for clauses 145 to 158)

  o   The Taxation (Annual Rates of Income Tax 2002-03) Bill, comprising 
Part 1

  o   The Student Loan Scheme Amendment Bill, comprising clauses 145 to 154

  o   This bill, comprising clauses 155 to 158.
 


                    Key to symbols used in reprinted bill

                    As reported from a select committee
{ Subject to this Act, }                    Words struck out unanimously
[ Subject to this Act, ]                    Words inserted unanimously

         As reported from the committee of the whole House
{{ Subject to this Act, }}                  Words struck out unanimously
[[ Subject to this Act, ]]                  Words inserted unanimously

Note: This bill has been reformatted in accordance with the resolution of the 
House of 22 December 1999. 
 



                            Hon Dr Michael Cullen 

                         Child Support Amendment Bill

                                Government Bill


                                  Contents 

1   Title

2   Commencement

.      .      .      .      .      .

155   Child Support Act 1991

156   Unremitted deductions made by employers

157   Protected net earnings rate

158   Position where liable person has 2 or more employers

.      .      .      .      .      .



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.

                         .  .   .   .   .




    155 Child Support Act 1991

Sections 156 to 159 amend the Child Support Act 1991 (1991 No 142) (in those 
sections called "the principal Act").




    156 Unremitted deductions made by employers

  (1)  The heading to section 147 of the principal Act is amended by adding the 
words "or PAYE intermediaries".

  (2)  Subsection (1) applies [to obligations under the principal Act that 
arise] on and after 1 April {2003} [2004].




    157 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 {has the same meaning as in 
section OB 1} [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 {2003} [2004].




    158 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 "{(including any PAYE intermediary)} [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."

  (3)  Subsections (1) and (2) apply [to obligations under the principal Act 
that arise] on and after 1 April {2003} [2004].



                            Struck out (unanimous)
=======================================================================
    159 Offence to prejudice employees because of financial support liability

  (1)  Section 171(1)(g) of the principal Act is amended by inserting, after 
the words "the employer", the words "or to the PAYE intermediary".

  (2)  Section 171 of the principal Act is amended by adding the following 
subsection:

    "(4)  In this section, PAYE intermediary has the same meaning as 
in section OB 1 of the Income Tax Act 1994."

  (3)  Subsections (1) and (2) apply on and after 1 April 2003.
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                              .   .   .   .   .

Legislative history
19 March 2003   Divided from Taxation (Annual Rates, Maori Organisations, 
                Taxpayer Compliance and Miscellaneous Provisions) Bill 
                (Bill 213-3D)