Child support — appeal — correct assessment of income — Child Support Act 1991, ss 104, 105. The applicant was the father of two children who lived with their mother. The Commissioner of Inland Revenue had made a departure order setting the applicant's income at $74,369.50. The applicant sought for the Commissioner's assessment to be quashed and reassessed. The basis of his application was that his income had incorrectly been assessed on drawings from his companies of over $140,000. The mother took no part in proceedings as she could not afford legal representation and was not eligible for legal aid. The applicant provided evidence of his income from his two companies and accountant, who said the $140,000 drawing was to pay back a loan from one of the applicant's companies to the applicant's trust. The Judge found it would not be just and equitable to refuse the application and based on the figures presented by the applicant assessed his income for liability of child support payments at just under $40,000. Judgment Date: 7 January 2019. * * * Note: names have been changed to comply with legal requirements. * * *