Court of Appeal confirms High Court order that backdating of child support liability was invalid

This was an appeal by the Commissioner of Inland Revenue (the Commissioner) of the High Court decision which upheld Mr Lindsay’s judicial review, making a declaration that the child support assessment dated 23 November 2017 was invalid to the extent that it imposed backdated liability to 2003. The Commissioner also appealed the High Court’s 10% uplift award of costs.

A cross appeal of the High Court decision to only award Mr Lindsay a 10% uplift in costs was undertaken by Mr Lindsay.

The Court of Appeal dismissed the Commissioner’s substantive appeal and upheld the High Court’s declaration that the child support assessment which backdated Mr Lindsay’s liability to 2003 was invalid. However, the Court of Appeal allowed the Commissioner’s costs appeal and set aside the 10% uplift awarded by the High Court.

Mr Lindsay’s cross appeal asking for an increase in uplift from 10% was dismissed.

Tax Information Bulletin Vol 35 No 1, February 2023