Appeal — child support assessment — appeal out of time — jurisdiction to extend time — Child Support Act 1991, ss 90, 91(1)(b)&(d), 103, 103A-103C, pts 5A, 6A & 6B — Family Court Rules 2002, r 132. The appellant mother sought an appeal pursuant to s 103 of the Child Support Act ("the Act") against a determination of the Commissioner of Inland Revenue ("the Commissioner") disallowing her objection to the assessment for child support in respect of her son under s 91(1)(b) and (d) of the Act. The Commissioner sought to strike out the appeal on the basis that the appellant had filed the appeal well out of the time-frame permitted by the Act. The appellant sought an extension of time by virtue of r 132 of the Family Court Rules. In considering the strike-out application, the Judge noted that ss 103A-103C of the Act permitted extensions of time to file an appeal but only in relation to determinations under certain parts of the Act. Those did not apply in the appellant's situation, nor did r 132 as this related to times fixed by the rules or an order, not the Act. The notice of appeal was accordingly struck out. Judgment Date: 20 October 2020. * * * Note: names have been changed to comply with legal requirements. * * *