As of 1st April 2012 Inland Revenue have recalculated the rates that are used to assess child support payments.
The minimum annual assessment income for Child Support is $863, even if your actual assessable income in less than $863.
Annual assessable income for Child Support is capped at $126,577.
Annual Taxable Income – Living Allowances = Annual Assessable Income
| New Living Allowance Rates | |
| Single and no children living with you | $14,679 |
| Married, civil union or de facto and no children living with you | $19,969 |
| Married, civil union or de facto and one child living with you | $28,240 |
| Married, civil union or de facto and two children living with you | $31,222 |
| Married, civil union or de facto and three children living with you | $34,205 |
| Married, civil union or de facto and four or more children living with you | $37,187 |
| If you pay Child Support for | Percentage if care not shared | Percentage if you share care* |
| One Child | 18% | 12% |
| Two Children | 24% | 18% |
| Three Children | 27% | 21% |
| Four Children | 30% | 24% |
| Five Children | 30% | 25.5% |
| Six Children | 30% | 27% |
| Seven Children | 30% | 28.5% |
| Eight or more Children | 30% | 30% |
* Shared care for child support means you have care of the child for at least 40% (146 nights) of the child support year.