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Kade Masterson v Erica Masterson [2016] NZFC 7692

Published 16 December 2016

Appeal — departure from child support formula assessment — Child Support Act 1991. An appeal was granted from a decision of the Commissioner of Inland Revenue which departed from the child support formula assessment in determining liability. The default assessment of nil was departed from, resulting in liability based on an income of $80,000. Reference was made to case law about the effect of a reduction of earning on child support liability. In this case the applicant had not voluntarily reduced his income. Accordingly, special circumstances existed which justified a departure from the formula assessment, but the amount of liability was determined on an annual income of $60,000, not the higher income derived from former employment. Judgment Date: 29 November 2016. * * * Note: Names have been changed to comply with legal requirements * * *