Child support appeal — appeal out of time — notice of objection — Child Support Act 1991, ss 14, 15, 77, 93, 102, 103A, 103 & 239 — Family Court Rules 2002 — Child Support Rules 1992 — Tax Administration Act 1994 — Griffiths v Commissioner of Inland Revenue [2017] NZFC 7600. This was an appeal by the appellant father against a child support objection outcome. The Commissioner of Inland Revenue sought to strike out the appeal on the basis that it had been brought outside the two-month leave period. The appellant submitted this was because he had not received the letter of the objection outcome due to interference with his mail, and when he did finally receive the notice he filed the appeal within the two-month period. Jurisdiction to grant an out of time application was found in s 102 of the Child Support Act. The main issue for determination was whether the appellant had "received" the objection outcome notice. The Judge considered the evidence and found that the appellant had not received the objection outcome notice until the later date. As such he had filed the appeal within the requisite statutory period. The Judge therefore dismissed the Commissioner's application to strike out the appeal. Judgment Date: 12 April 2021. * * * Note: names have been changed to comply with legal requirements. * * *