Statute
Section CW 32 — Income Tax Act 2007: Maintenance payments
Text of the provision Official document
CW 32 Maintenance payments The following are exempt income: (a) child support or spousal maintenance under the Child Support Act 1991 : (b) a payment in the nature of maintenance out of money belonging to a person’s spouse, civil union partner or de facto partner, or former spouse, former civil union partner, or former de facto partner. Defined in this Act: exempt income , pay , Compare: 2004 No 35 s CW 26
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →