Application for leave to file an appeal out of time — appeal — child support — whether appeal was out of time — whether the applicant had received notice that objection was disallowed — Child Support Act 1991, ss 90 (1) (j) & 102 — Elliott v Commissioner of Inland Revenue (Family Court). The appellant sought to appeal a decision made by the respondent disallowing her objection to a decision made about her child support obligations. The respondent stated that a letter advising the appellant of it's decision had been sent; however the appellant claimed that she had not received that correspondence. The court was required to find whether the appellant could be granted leave to file an appeal out of time; and whether she was deemed to have received the correspondence. The court adopted the position that leave cannot be granted to file an appeal out of time, but found that the appeal was not out of time as there was some supporting evidence that the letter had not been received. The appellant had not received the letter was informed that her objection was disallowed by a telephone discussion a month later, following which the letter was emailed. The IRD staff member at the time, making it clear to the appellant that the two months appeal period would begin from the time she received notice. In the particular circumstances, it was found that the appellant did not receive the notice until the later date. There appeal was therefore in time. In considering the substantive appeal, the court found that the child was not living with the appellant and that she therefore did not have day to day care of the child and was required to be assessed as a liable parent. The appeal was accordingly refused. Judgment Date: 29 September 2017. * * * Note: Names have been changed to comply with legal requirements * * *