Rian Morrison v Melody Morrison  NZFC 3178
Published 31 July 2016
Child support liability — appeal against decision — Child Support Act 1991, ss 103B, 103D and 105. In determining the father’s child support liability, the Commissioner of Inland Revenue had departed from the formula assessment. The father appealed the decision under s 103B of the Act.
The Judge determined that although “special circumstances” under s 105 (which included the presence of company and trust structures) did warrant a departure from the formula assessment, the review officer had erred by relying on incomplete and unsubstantiated evidence in carrying out the assessment.
Accordingly orders were made pursuant to the Court’s powers under s 103(D)(1)(a) to “confirm, modify, or reverse any determination or decision appealed against (in whole or in part)”. **Note: names have been changed to comply with legal requirements.