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.