Acceptance of overseas birth documents
2006 amendments allow all countries outside NZ to be recognised for the purpose of accepting proof of parentage documents to establish child support liability.
The amendments allow all countries outside New Zealand to be recognised for the purpose of accepting proof of parentage documents (such as birth certificates) to establish child support liability.
However, Inland Revenue has the discretion to decline to accept overseas documentation on a case-by-case basis when its authenticity is in doubt.
Administrative guidelines will assist delegated staff to determine when documentation is not authentic.
Key features
A definition "overseas jurisdiction" has been inserted into subsection 2(1) of the Act to mean a country, state, territory, province or other part of a country outside New Zealand, and includes the Cook Islands, Niue and Tokelau. Section 7 defines "parent" for the purposes of the Act. The omission of the word "specified" wherever it occurred, together with the repeal of subsection (5) and subsections 1(a), 1(b) and (2) of section 235, has the effect of removing the requirement to obtain an Order in Council to recognise each individual country from which documentation is to be accepted.
New section 7A allows the Commissioner the discretion to decline to accept documentation on a case-by-case basis when its authenticity is in doubt.
Application date
The amendments apply from 26 September 2006
Other sections in this legislation
| Write-off of penalty debt | Determinations initiated by IR | Exemption from liability | Appeal rights | Overseas birth documents | Offsetting rules | Order of payment application | Other amendments |