Court orders the backdating of child support liability is invalid
This is a judicial review proceeding in which Mr Lindsay challenged the Commissioner of Inland Revenue’s (the Commissioner) decision requiring him to pay child support dating back to 2003.
Cooke J upheld Mr Lindsay’s judicial review challenge, making a declaration that the child support assessment of the Commissioner dated 23 November 2017 is invalid to the extent that it imposed backdated liability to 2003.
Cooke J also awarded scale costs against the Commissioner with an uplift of 10%.
Child Support Act 1991 (as it applied in October 2003), ss 4, 14, 17, 18, 19 .
Judicial Review Procedure Act 2016, s 16.
High Court Rules 2016, r 14.6.