Child support — application for departure order — strike out — appeal — no reasonable basis — Child Support Act 1991, ss 16, 79, 80, 86, 102 & 104 — Family Court Rules 2002, r 193 — P (CA85/2019) v Commissioner of Inland Revenue [2019] NZCA 531. The applicant and the second respondent were the separated parents of one child, and had been engaged in ongoing litigation in relation to parenting care arrangements of their child. This hearing dealt with the application by the mother for an appeal of the child support arrangements pursuant to s 102 of the Child Support Act. She submitted that existing orders provided that the father's care time was between 106 and 110 nights, and that since the father's care time had been in fact 94 nights of the year, the child support cost should be adjusted to reflect this. The Commissioner made a strike out application on the basis that there was no tenable cause of action. The Court noted it was bound by case law that made it clear that the Commissioner must respond to changing circumstances on a prospective basis, and that responding based on past arrangement would undermine the integrity and purpose of the Act. The mother's claim was unable to be reconciled with case law, therefore the Commissioner's strike out application was granted and the mother's appeal was dismissed. Judgment Date: 21 January 2024 * * * Note: names have been changed to comply with legal requirements. * * *