Application for orders — departure from formula assessment — "otherwise proper" — Child Support Act 1991, ss 91, 102, 103, 104, 105, 106 & 117 — Hilgendorf v Hilgendorf [1993] NZFLR 177. After separating, the parties had reached an agreement by which the respondent was to pay their children's education fees. Subsequently the Commissioner of Inland Revenue assessed the applicant as having zero care of the children as they were both at boarding school, which was being paid for by the respondent father. Therefore, the applicant mother was assessed as liable to pay support for both of the parties' children. In this proceedings she applied for a departure from this assessment, arguing that the respondent had a greater income than had been assessed by the Commissioner and that the assessment stopped her from receiving her fair share under the parties' property agreement. The Court found that the terms of the parties' agreement meant that it was not just or equitable for the applicant to be liable for child support at the level assessed. The applicant had already paid the respondent an amount for the children's schooling, per the terms of the agreement. Also the respondent's income was greater than had been assessed, because many of his costs and expenses were being paid by a trust. The Court made departure orders reducing the applicant's taxable income and increasing the respondent's taxable income. Judgment Date: 31 January 2022.