Whether care was substantially equal — child support appeal — Child Support Act 1991, ss 11, 12, 13 and 15 — Child Support Amendment Act (No 3) 2013 — Johns v Commissioner of Inland Revenue [1999] NZFLR 15; (1998) 18 NZTC 14,019 (HC). The main issue determined was whether the parent’s care of the child was substantially similar for three child support years, prior to a law change under the Child Support Amendment Act. The appeal was treated as a challenge under s 15 to established proportions of care, it having been determined that the father did not meet the threshold for shared care assessment purposes. In support of his appeal, the father relied on the child’s residence in a boarding school. After considering relevant provisions of the Child Support Act prior to amendment and applicable case law, it was determined that the parents shared ongoing daily care of the child substantially equally once the child started boarding school (16 March 2014 to 31 March 2015). From the period of 1 April 2015 to 3 January 2016, the father’s care was to be assessed as 40 percent because the test to be applied was different. Accordingly, the father’s liabilities for child support payment were adjusted and backdated. “Johns” was cited with approval in that a case by case approach was required. Judgment Date: 10 June 2016.