CSUM 21/06
Issued
02 Jun 2021
Published
02 Jun 2021
Start
02 Jun 2021
End
02 Jun 2021
Decision
20 Apr 2021
Court
NZHC
Appeal Status
Appealed

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%.

Case
Lindsay v Commissioner of Inland Revenue [2021] NZHC 830
Legal terms
Judicial review, Child support, Proof of paternity, Backdated child support liability, Courts discretion in granting judicial review, Increased costs

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.