James Brook v Commissioner of Inland Revenue [2016] NZFC 2935

Published 01 August 2016

Departure from formula assessment — Child Support Act 1991, ss 105 and 106. A departure from the formula assessment of the applicant’s child support liability was ordered under the s 106 of the Act. Before a Court can make an order under s 106, one or more of the grounds must be met under s 105, and it must be “just and equitable...”(s 105(1)(b)(i) and “otherwise proper”(s 105(1)(b)(ii) to make the order. The applicant relied on s 105(2)(b)(i) and was successful. **Note: names have been changed to comply with legal requirements.