Johnson v Commissioner of Inland Revenue - [2002] 2 NZLR 816

Revenue — Child support — Departure from formula assessments — Whether decision of Commissioner of Inland Revenue as to departure a “special circumstance” — Whether retrospective departure available under Act — Meaning of “earning capacity” — Whether liable parent required to acquire enhanced earning capacity — Child Support Act 1991, Part VIA, ss 96B, 96D, 96L, 96O, 104, 105 and 106(2).

Revenue — Child support — Suspension order — Whether permanent order suspending child support liability can be granted — Child Support Act 1991, s 117.

Revenue — Child support — Judicial review — Whether decision of Commissioner of Inland Revenue as to departure from formula assessment susceptible to judicial review — Child Support Act 1991.