Australia & New Zealand Child Support Guide
Australia and New Zealand look similar — both use (income% − cost%) × costs — but their care-cost tables, nil bands and top bands differ materially. Do not reuse one table for the other. These are guides with checked worked examples, not calculators: a full calculator would need the complete Costs of Children / expenditure tables and the computed dependent-allowance methods, and this site does not publish flat allowance figures that do not exist.
Australia — 8-step formula (Formula 1, both carers are parents)
- Each parent's child support income = adjusted taxable income (ATI) − self-support amount − relevant dependent child allowance (if any).
- Combined child support income = sum of both.
- Income percentage = each parent's child support income ÷ combined.
- Care percentage = nights of care ÷ 365.
- Cost percentage — from the care % via the table below.
- Child support percentage = income% − cost%. Positive = payer; negative = receiver.
- Costs of the children (COTC) — from the Costs of Children table by combined income + number/ages of children.
- Annual amount = payer's child support % × COTC.
Australia — 2026 values and care → cost table
For child support periods starting in 2026: Male Total Average Weekly Earnings (MTAWE) $93,137/year; self-support amount $31,046 (⅓ MTAWE); default income $62,091 (⅔ MTAWE); Parenting Payment (single) maximum basic amount $26,720; fixed annual rate (FAR) $1,825 per child; minimum annual rate (MAR) $551. COTC is capped at combined child support income of $232,843 (2.5× MTAWE) — above this the cost figure is frozen. FAR ($1,825/child/year, low-income payer not on income support, under 35% care) is capped at 3× FAR where payable for more than 3 children — maximum $5,475/year. MAR applies where the formula result is below the minimum, with below-regular care, and FAR does not apply. FAR/MAR do not apply at 35% care or more.
| Care % (Australia) | Cost % |
|---|---|
| 0 to under 14% | Nil |
| 14% to under 35% | 24% |
| 35% to under 48% | 25% + 2% for each point over 35% |
| 48%–52% | 50% |
| Over 52%–65% | 51% + 2% for each point over 53% |
| Over 65%–86% | 76% |
| Over 86%–100% | 100% |
Care labels: below regular (under 14%, 0–51 nights), regular (14–under 35%, 52–127 nights), shared (35–65%, 128–237 nights), primary (over 65–86%, 238–313 nights), above primary (over 86%, 314–365 nights). At exactly equal care (50%) with unequal incomes, the higher earner still pays (income% over 50% cost%).
Relevant dependent child allowance — no flat figure exists. CSA Act s.46 prescribes a per-child computation (parent's ATI minus self-support → care % → COTC-table cost for that child). This site does not publish a flat dollar amount for it. The standard assessment covers everyday costs; extra/special costs go through a Change of Assessment (departure) on one of 10 grounds, or through a private/binding/limited agreement — factors only, no formula. Private school fees, extracurricular and non-Medicare medical costs are not automatically included.
Australia — worked example (2026 figures)
Payer ATI $95,000, receiver ATI $55,000, 1 child aged under 13, payer care 4 nights/fortnight = 104 nights/year = 28.5%, no relevant dependents. Child support incomes: payer $95,000 − $31,046 = $63,954; receiver $55,000 − $31,046 = $23,954. Combined $87,908. Payer income% = 72.75%. Care 28.5% → cost% = 24%. Payer child support% = 48.75%. COTC, 1 child 0–12, combined $87,908 in the $46,570–$93,137 band: $7,917 + 15% × ($87,908 − $46,569) = $14,117.85/year. Annual liability = 48.75% × $14,117.85 ≈ $6,883/year ≈ $574/month ≈ $132/week.
Australia — end of assessment
Assessment ends at 18. If the child turns 18 while in full-time secondary education, a parent/eligible carer may apply to extend to the end of that school year — the application must be made before the 18th birthday. Adult child maintenance (18+, court only, not a Services Australia assessment) is discretionary.
New Zealand — formula (i% − c%) × p
Steps: (1) Each parent's child support income = adjusted taxable income minus (a) living allowance, (b) dependent child allowance(s), (c) multi-group allowance (where the parent has another child support group). (2) Combined child support income; i% = own ÷ combined. (3) Care% = nights of ongoing daily care ÷ 365; care cost% (c%) from the table below. (4) p (child expenditure) from the IRD child expenditure table by combined child support income + number/ages of children. (5) Liability = (i% − c%) × p for each parent; the parent with a positive result pays.
| Care % (New Zealand) | Cost % |
|---|---|
| 0 to under 28% | Nil |
| 28% to under 35% | 24% |
| 35% to under 48% | 25% + 2% per point over 35% |
| 48%–52% | 50% |
| Over 52%–65% | 51% + 2% per point over 53% |
| Over 65%–72% | 76% |
| Over 72%–100% | 100% |
Differences from Australia: NZ's nil band runs to 28% (Australia: 14%) and its 100% band starts over 72% (Australia: over 86%); the 76% band is 65–72% in NZ vs 65–86% in Australia. Recognition starts at 28% = 103 nights/year. A 35%-care parent can still be a net payer if i% exceeds c%.
New Zealand — 2026/27 values and expenditure table
Child support year 1 April 2026 – 31 March 2027: living allowance $30,557 (standard), $34,252 if receiving supported living payments; minimum child support $1,211/year; inflation factor 3.1%. Expenditure caps (flat, no further increase): ages 12 and under — 1 child $26,212; 2 children $40,822; 3+ $51,565. Ages 13 and over — 1 child $32,657; 2 children $49,417; 3+ $61,019. Bands for ages 12 and under, for example: up to $42,972 — 17c/$1 (1 child), 24c/$1 (2), 27c/$1 (3+); over $42,972 — $7,305 + 15c over $42,972 (1 child); over $85,942 — $13,750 + 12c; over $128,913 — $18,907 + 10c; over $171,884 — $23,204 + 7c, capped as above. Mixed-age groups: work out the ≤12 table for the total number of children, divide by that number for a per-child cost, repeat with the 13+ table, then add the age-group costs. Reassessment occurs when a child turns 13.
Dependent / multi-group allowances — no flat figures exist. IRD defines them as computations, not fixed sums: dependent allowance = c% × e ÷ n (care cost% × expenditure-table amount for that child on the parent-alone income, divided by number of dependent children); multi-group allowance = sum of multi-group costs, each from the expenditure table on the parent-alone income. The worked example below therefore assumes none — correctly. There is no Section 7-style add-on schedule: the expenditure table is the cost allowance, so do not double-count childcare, health or education on top. Qualifying payments may offset liability only if all IRD conditions hold (including support paid on time with no outstanding debt, liable parent under 28% care, both parents agree, receiving carer not a social-security beneficiary, payment at least 10% of the liability for the child).
New Zealand — worked example (2026/27 rates)
Liable parent adjusted taxable income $90,000, receiving parent $50,000, 1 child aged 10 (≤12), liable parent care 104 nights/year = 28.5%, no dependent/multi-group allowances, standard living allowance. Child support incomes: liable $90,000 − $30,557 = $59,443; receiver $50,000 − $30,557 = $19,443. Combined $78,886. Liable i% = 75.35%. Care 28.5% → c% = 24%. Child support% = 51.35%. p: combined $78,886 in the ≤12 Band 2 (over $42,972, up to $85,942): $7,305 + 15% × ($78,886 − $42,972) = $12,692.10. Annual liability = 51.35% × $12,692.10 ≈ $6,518/year ≈ $543/month ≈ $125/week. Minimum ($1,211/year) not triggered.
New Zealand — end of support
A child ceases to qualify at 18, except: if the child is 18 and still enrolled at and attending a registered (or overseas) school, they remain a qualifying child until 31 December in the year they turn 18 — the latest a child qualifies is 31 December in the year they turn 18 regardless of continued enrolment after that date.
Sources: DSS Child Support Guide 2.3.2 (2026 values), 2.3.1.20 (COTC tables), 1.1.C.200 (cost table); Services Australia (FAR cap); IRD “Child support rates” 2026/27, “Child's age and related spending levels”, IRD Tax Technical “Formula assessment of child support”. DSS Guide 2.3.2 · IRD rates
How to read this guide
Australia and New Zealand both use income-shares formulas, but their care-cost tables, allowances and values are different and must never be interchanged. Australia's care-cost table runs from nil below 14% care to 100% above 86% care; New Zealand's runs from nil below 28% care to 100% above 72% care. Australia's 2026 figures on this page include a self-support amount of $31,046, MTAWE of $93,137 and a costs-of-children cap at combined income of $232,843. New Zealand's 2026/27 year (1 April 2026 to 31 March 2027) uses a living allowance of $30,557, a minimum of $1,211 per year, and expenditure caps of $26,212, $40,822 and $51,565 for up to 12, 1–2 and 3 or more children respectively. In both countries, a parent with 35% or more care can still be a net payer if their income share exceeds their cost share — care alone does not decide who pays.
Common mistakes
- Swapping the Australian and New Zealand care tables. The nil and 100% bands differ (Australia 14%/86%; New Zealand 28%/72%). Using the wrong table gives a wrong cost share.
- Inventing a flat dependent allowance. Neither country publishes a flat dollar dependent allowance. Australia computes a relevant dependent amount under the Child Support (Assessment) Act; New Zealand computes a dependent allowance as care-cost percentage × expenditure-table amount ÷ number of dependent children. This page does not publish a flat figure for either.
- Ignoring Australia's fixed assessment. Australia's fixed annual rate is $1,825 per child per year from 1 January 2026, capped at three times that amount ($5,475 per year maximum) where it applies for more than three children.
- Using New Zealand's old end age. New Zealand support ends at 18, or 31 December in the year of turning 18 if still at school. A “turns 19” end age is superseded and is not used here.
When to hire a lawyer or adviser
Talk to a qualified adviser in Australia or New Zealand before relying on a formula illustration if income includes business or trust income, if care is disputed, if a departure or administrative review is contemplated, or if a binding or limited child support agreement is being considered. This site cannot recommend a specific adviser and does not take referral fees.
Frequently asked questions
These questions are shown on the page in full. They are not marked up as FAQ structured data.
Why are Australia and New Zealand on one page?
Because both use income-shares formulas and are often compared — but their tables are kept separate on this page precisely so they are not confused.
Can a parent with substantial care still pay?
Yes, in both countries, if their income share exceeds their cost share.
Change log
| Date | Change |
|---|---|
| October 2026 | Initial build: 2026 Australian values and 2026/27 New Zealand values, separate care tables. |
| October 2026 | Remediation pass: FAQPage structured data removed; visible FAQ added; hub navigation and Related links added; author byline and box added; clean folder URLs. No formula figure was changed in this pass. |
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