Income processing for Child Support customers (International parents) 277-07030000

The residency status of a parent will affect what income information is used in the child support assessment. When calculating adjusted taxable income for parents living overseas different rules apply about what information to use and how to obtain it depending on the parent's residency.

A residency determination is needed before determining a parent's adjusted taxable income, make sure the residency of the parent has been considered and decided. If there is a previous residency determination, check if the parent's residency status had changed:

• during the last relevant year of income
• at the time the new child support period was created and/or when the new income was being determined

For more information, see Residency decisions for Child Support customers.

Child Support may need to determine an income for a parent when making an assessment at the start of a new child support period.

All assessments use the last relevant year of income to determine a parent's adjusted taxable income for a child support period. However, the income period of the last relevant year of income may differ depending on the customer's residence status at the start of the child support period.

The receipt of a new overseas taxable income does not trigger a new child support period. The References page has a link to information about when child support periods start.

Where a new overseas taxable income is received and there is no trigger for a new Child Support Period, load the income with a recorded status. This allows for the information to be available in the future if/when a new child support period is created.

The International Income Converter gives the conversion rates for the financial years of different countries.

If the International Income Converter does not list the currency or the year to be converted, convert the income manually using the average exchange rate of the financial year in which the money was earned or derived and round off to the nearest whole dollar. To get the exchange rate to apply, email the International Disbursements Team.

If a parent is a resident of a reciprocating jurisdiction at the start of a new child support period, the income period for the last relevant year of income is the last completed financial year for the country in which the parent is resident. Child Support will determine the parent's adjusted taxable income using any income earned or derived (whether overseas or in Australia) during that income period.

Example 1

Jane is a resident of New Zealand. A new child support period is due to start on 1 May 2008. Because the New Zealand financial year runs from 1 April to 31 March, Child Support will request details for the income period 1 April 2007 to 31 March 2008.

Example 2

Jim left Australia in July 2008 and is now a resident of the UK. A new child support period is due to start on 7 September 2008. The UK financial year runs from 6 April to 5 April and so, because Jim is currently a resident of the UK, Child Support ask Jim to supply details of income earned in Australia for the income period 6 April 2007 to 5 April 2008.

If the parent is a resident in a reciprocating jurisdiction, see Step 2 in Table 2.

If the parent was a resident overseas for a time, but is a resident of Australia at the start of a new child support period, the income period for the last relevant year of income is the last completed Australian financial year.

Example

Jo lived in New Zealand up until January 2008. Jo relocated to Australia in February 2008. A new child support assessment is due to start on 2 July 2008. Because Jo currently lives in Australia, Child Support will determine Jo's income using the Australian financial year 1 July 2007 to 30 June 2008 as the income period.

If the parent is currently a resident of Australia, see Step 4 in Table 2.

If the parent is a resident of a non-reciprocating jurisdiction at the start of a new child support period, the income period for the last relevant year of income is the last completed Australian financial year.

This only relates to payees where the claimed for children of the case are still eligible. References has a link to information about these circumstances:

• The children of the case are not eligible or have ceased to be eligible
• The payer is resident of a non-reciprocating jurisdiction
• A terminating event has occurred

Example

Jake is a resident of a non-reciprocating jurisdiction. Jake claims child support for children who are citizens of Australia (and eligible children). A new child support assessment is due to start on 6 November 2008. Child Support will determine Jake's income according to the domestic income rules, using the Australian financial year 1 July 2007 to 30 June 2008. Any income that Jake earned during this income period may be included as either Australian taxable income (if it was earned in Australia and is taxable income) or as target foreign income (if it was earned outside Australia). See Step 4 in Table 2.

If the parent is currently a resident of a non-reciprocating jurisdiction, see Step 5 in Table 2.

Most child support periods generate automatically, however in some instances they need to be created manually. In these cases a New Income intray is generated by Cuba. This alerts Child Support that an income has been lodged by a parent in Australia which affects their assessment, requiring the creation of a new child support period. See Child Support periods (CS Period).

To process see Child Support Period Management Cuba Process Help

Different income types are used to calculate adjusted taxable income depending on a parent's residency status.

If a parent is a resident of a reciprocating jurisdiction, their income for child support purposes includes their overseas income. If the person earned income in Australia during the relevant period, the overseas income will be added to the parent's Australian income.

Has a parent's residency status changed during the child support period?

• Yes, go to Step 6
• No, see Table 3

Update the income of a payer, who is a resident of New Zealand, when either of the following intrays generate:

• New Income - when a new income is received for a payee from the Australian Taxation Office (ATO)
• Expiring Child Support Period

Income information for payers located in New Zealand is sourced from Inland Revenue, New Zealand (NZIR).

NZIR give the incomes mid-August and an intray with the income/s is created. If there is no intray to action or there is no income information, request a New Zealand income. Email the International NZ Administration Team to request the income.

Note: the request from Child Support identifies payers located in New Zealand at a specific point in time. If a customer's address has changed to New Zealand after the request is sent to NZIR, see Step 4 in Table 3.

If a customer's New Zealand income is not available when actioning the intray, create the new child support period using a provisional income, see Table 4.

This will generally occur for cases with child support periods expiring between April and August as the New Zealand incomes do not become available until the end of July..

Send an Amended Certificate to NZIR advising of the amended liability on the case, see New Zealand Case Management (NZ Out Case) - Amended Certificates sent from Child Support to Inland Revenue, New Zealand (NZIR).

Where a parent is a resident of Australia and they have earned or derived income from an overseas jurisdiction, this may be recorded as Target Foreign Income. Target Foreign Income is included in the adjusted taxable income used in their assessment.

Note: if a person earns income from overseas, and they are an Australian resident for taxation purposes, they may be required to declare this income to the ATO. The ATO may make a decision that amounts of income earned overseas do not need to be included in their taxable income. However, even if the overseas income is legitimately exempt from the person's tax return, it can still be used as part of the income used in their child support assessment if it meets the definition of Target Foreign Income. This can include income earned in a non-reciprocating jurisdiction as long as it fits with the definition of Target Foreign Income.

Has a parent's residency status changed during the child support period?

• Yes, go to Step 6
• No, see Table 3

A payee may be a resident of a non-reciprocating jurisdiction, but still be eligible for a child support assessment if the child/ren of the case are residents or citizens of Australia and the payer is an Australian resident.

Where a parent is a resident of a non-reciprocating jurisdiction, Child Support will include any income earned or derived overseas when calculating their income. This income will be recorded in Cuba as Target Foreign Income.

Has a parent's residency status changed during the child support period?

• Yes, go to Step 6
• No, see Table 3

If a parent's residency status changes during the last relevant year of income, a combination of different types of income may be required.

If a parent was a resident of a reciprocating jurisdiction for part of the relevant income period but is a resident of Australia at the start of a child support period, use the person's Australian taxable income and any overseas income earned during the financial year.

If a parent was residing in Australia but is a resident of a reciprocating jurisdiction at the start of a child support period, use their overseas income and any Australian income earned during the financial year that most recently ended in the country where the customer now resides.

Example

Lauren moved to Germany in August 2008. The new child support period starts in March 2009. As Lauren is a resident of Germany when the child support period starts, the income period Child Support will use will be the most recently ended German financial year (01 January 2008 to 31 December 2008).

Lauren lived in Australia for part of this period (January to July 2008). Child Support will combine Lauren's Australian income for that period with the German income for the period August to December 2008 to give an overall income figure for use in Lauren's assessment.

When making a new assessment for child support it is essential to obtain the most accurate income information possible from both customers. The best possible income information available should be used. The priority of incomes to use in assessments is the same for both domestic and international parents. See Income processing for Child Support customers.

For Estimates income hierarchy, see Child support estimates, Child support estimates review (post 1 July 2010) and Child support estimates - Reconcile (pre 1 July 2011).

If using a provisional income, Service Officers must be satisfied that this income is the most appropriate income available.

Contact the parent by telephone to obtain a verbal Income Tax Declaration (ITD). For international telephone calls, see Contact with Child Support customers.

Explain to the customer that an ITD is a formal declaration of their income for a past financial year and should include all sources of income. Use the Income declaration macro to record the parent's income details.

The Service Officer must be satisfied that the income details given by the parent are a reasonable approximation of their last relevant year of income. This assessment will be made on a case by case basis.

Example

Child Support are currently using an income of 2/3 MTAWE to calculate Joseph's child support. Joseph contacts Child Support and advises that his income for the Last Relevant Year of Income (LRYI) was £50,000. This amount is supported by detailed verbal information given about Joseph’s earnings, deductions, employment type and hours worked. Based on Joseph's income history, employment circumstances and the income information supplied, the Service Officer is satisfied that £50,000 is Joseph's income for the LRYI.

If the Service Officer is not satisfied that the income declaration is a reasonable approximation of income, written evidence must be requested from the parent.

The type of evidence that can be required will vary from case to case, but may include:

• a copy of a tax assessment issued by the relevant taxation authority in the parent's country of residence
• certification from employers such as a group certificate equivalent or payslips
• a statement from a relevant government department showing payments made to the parent
• documentation from an accountant or tax agent

The Income Declaration - Overseas Income (IDF) form gives guidance around what information Child Support should request.

Note: some countries, for example the USA, allow couples to lodge joint tax returns. Child Support is not necessarily limited to apportioning 50% of the return as evidence of income.

The following steps will enable a determination to be made:

• Analyse the document to see if an apportionment has already been determined by the other jurisdiction, and if not
• Determine if the parent has made a clear notation of the apportionment or given extra evidence, that is a letter from accountant or employer enabling a decision to be made, and if not
• Contact the parent and query the apportionment. If the figure quoted is inconsistent with apportionments in previous years or seems unreasonable, seek clarification from the parent. If contact cannot be made, seek help from a Service Support Officer. See Technical support in Child Support

Apportionment may be possible using historical information. That is if the income was a 70/30 split in previous years it may be considered reasonable for this to apply. In the absence of any information other than the joint tax return a 50/50 split may be considered the most appropriate apportionment.

If Service Officers are not satisfied that the income given by the customer is accurate, it is not appropriate to use that income to assess child support. This may be the case if the Service Officer locates other income the customer is unwilling to include in their declaration of income or, cannot explain.

If contact with the parent has been established and the Service Officer is satisfied there is sufficient and accurate income information to determine the parent's adjusted taxable income, go to Step 5.

If contact with the parent has been established, but the Service Officer is not satisfied the income information they gave was sufficient or accurate:

• and the parent is a resident of New Zealand, Sweden or Norway, go to Step 4
• otherwise, see Step 3 in Table 4

If unable to contact the parent by telephone, go to Step 3.

If an income is being sought for a payer, check to see if Cuba has automatically issued a section 162A(1) notice and the Income Declaration - Income earned outside Australia form for the relevant period - if automatic generation has not occurred, it will need to be done so manually. Automatic generation by Cuba occurs when all of the following conditions exist:

• the customer is a payer
• a new child support period has been created
• paying parent is resident in a reciprocating jurisdiction (except NZ)
• payer's provisional income has been calculated and there is no Australian or Overseas taxable income recorded for the relevant income year
• a s162A(1) notice has not already been generated that day or previous day

Cuba does not automatically issue a section 162(A)(1) notice and Income Declaration - Income earned outside Australia form to payees - they need to be issued manually.

If Cuba has automatically generated a notice, see Table 4 table.

Manual s162A(1) notice

If an income is being sought for a payee or a notice has not been automatically generated for a payer or the Service Officer has located updated address information for the payer allowing them to send one for the first time, manually issue:

• a Request for Overseas Income letter to the parent using the unique letter function in Cuba. See Letters Cuba process help, Steps for creating a unique letter
• print the letter locally, and
• make sure an Income Declaration - Income earned outside Australia form is included

The exclusion of post separation income may also need to be considered. See Step 5.

Note: there is no need to wait for the nominated response time to expire before generating the new assessment. Once the notice has been issued, see Table 4.

Select the country the parent is residing in.

Residents of Sweden + Read more ...

Residents of New Zealand + Read more ...

Residents of USA and Canada (all territories/provinces except Yukon and Quebec) + Read more ...

An overseas income can be reduced to exclude 'post separation income' in the same way an Australian income can be for a domestic case. This may be an appropriate option to discuss with the parent. To process applications to exclude additional income after separation, see Post separation income for Child Support customers.

A parent living overseas can lodge an estimate in the same way as a parent with a domestic case can. This may be an appropriate option to discuss with the parent. For estimate validity rules, the minimum details required, and the process for accepting and processing applications to estimate income, see Child Support estimates.

A parent living overseas can lodge an application for the FAR not to apply in the same way as a parent with a domestic case can. This may be an appropriate option to discuss with the parent. To process applications for the FAR not to apply, see Fixed annual rate not to apply applications.

Note: when converting current foreign income for the purpose of an application for a FAR not to apply, use the same exchange rate as was used to convert the original income.

If an OS taxable income is not recorded for a resident of a reciprocating jurisdiction for the LRYI, then a provisional income will be applied.

The priority of how incomes will be applied is:

• a zero income will be applied automatically by Cuba if the circumstances of the case permit it
• an income based on sufficient information for the LRYI can be manually calculated and loaded as a Derived income in Cuba
• if an OS taxable income has been recorded for the financial year immediately before the LRYI, Cuba will apply the ATI indexation factor to this income and use it to calculate child support if it is higher or lower than 2/3 MTAWE. (Cuba will display a Deemed income)
• if an OS taxable or ATO taxable income has been recorded for an older financial year, Cuba will apply the ATI indexation factor to this income and use it to calculate child support if the income is greater than or equal to 2/3 MTAWE. (Cuba will display an Indexed Default income)
• if no OS taxable or ATO taxable income has been recorded, 2/3 MTAWE will be used to calculate child support. (Cuba will display as 2/3 MTAWE)
• if a provisional income is recorded for a customer, attempt to locate a better income including:
• contacting the customer and asking them to give income details
• manually deriving an income based on the available income information for the relevant financial year, and
• send a Request for Overseas Income letter

For additional information, see Income processing for Child Support customers.

In any circumstances where Child Support intends to use a provisional income for a parent who is a resident of a reciprocating jurisdiction a s162A(1) notice must first be issued where a valid address exists for the parent and/or where there is a Central Authority from whom Child Support can reasonably request income information, that is, New Zealand, Sweden or Norway.

If unable to obtain income information for a parent who resides in a reciprocating jurisdiction and a s162A(1) notice in respect of that parent is not able to be issued, see the Apply a Zero Income section below.

Child Support will only update a provisional income with another provisional income if:

• Child Support have new income information that is more reliable and more accurate than the old provisional income
• the new information enables Child Support to calculate a Derived Income, and
• all efforts to contact the parent to obtain a parent supplied income have failed

If a provisional income is not required, see Table 5.

It may be appropriate to determine a provisional income of an amount other than 2/3 MTAWE if a response to a 'Request for Overseas Income' letter has not been received and:

• sufficient income information to manually calculate an income for the relevant financial year has been located. Load a Child Support derived income according to the Income processing for Child Support customers. A manually derived income could be based on a combination of income information given by the customer and other information the Service Officer has located. This income can be higher or lower than 2/3 MTAWE
• the Service Officer confirms the parent's current occupation and has a reasonable idea of what their income would be (based on relevant evidence). If this amount is greater than 2/3 MTAWE this is a more reliable default income to use in the assessment. Load as a Default income in Cuba
• an internet search shows the parent is a director of a multi-national company and based on relevant evidence the Service Officer has a reasonable idea of what their income would be, then this amount should be loaded as a Default income in Cuba

Note: if Child Support is using a Default income, they cannot use an income less than 2/3 MTAWE if calculating an overseas income. This is always the case, even if they consider that a parent’s income is likely to be less than 2/3 MTAWE because, for example, Child Support is aware the parent lives in a developing country.

Child Support will place the parent on a zero income if:

• the parent is a resident of a reciprocating jurisdiction
• the parent is untraceable and Child Support is unable to issue a s162A(1) notice to them or the Central Authority of the country in which they reside
• the parent has not lodged an Australian tax return for the LRYI or the year before the LRYI
• the parent was not required to lodge an Australian tax return for the LRYI, and
• Child Support cannot determine an income amount for the parent

Note: Service Officers can issue a Request for customer's overseas income from CA letter to Sweden and Norway and can obtain information from New Zealand via the hook-up spreadsheet. If the parent is resident in any other reciprocating jurisdiction Service Officers are unable to issue a section 162A(1) notice to the relevant central authority.

Generally, Child Support will assume that a person who has not been a resident of Australia for any part of the most recently ended Australian financial year is not required to lodge an Australian tax return for that year.

Before determining a parent is untraceable, Service Officers must:

• contact the other parent to ask if they have any new contact information for the parent, and
• attempt to locate the parent using internet search engines such as Google, and any other electronic telephone directories that may be available

This zero income will be loaded into Cuba as a DEFAULT income as there is currently no better option to use in Cuba. However, the zero income is not a default income and should not be referred to as such. Child Support are legislatively unable to apply a default income of less than 2/3 MTAWE. For a resident of a reciprocating jurisdiction the Child Support (Assessment) Act 1989 requires that a section 162A(1) notice be issued before a default income is applied. In circumstances where Child Support cannot issue a s162A(1) notice to the parent or the Central Authority, Child Support are therefore legislatively unable to determine any income amount for the parent.

If the parent can be located and better income information is found at a later time, update the parent's income as appropriate.

Any decision causing an overpayment must be confirmed with a Service Support Officer (SSO) before actioning. All reasons for the income update or replacement must be documented and supported with reliable income evidence.

In order to load an overseas income amount, convert the figure from an overseas currency into Australian dollars.

Use the International Income Converter to convert income derived where available.

This tool will assist in converting the income from an overseas currency to Australian dollars (AUD), identifying and loading the correct Australian tax year for the income and documenting the decision.

If the currency or the year to be converted is not available on the International Income Converter, convert the income manually using the average exchange rate of the financial year in which the money was earned or derived and round off to the nearest whole dollar. To get the required exchange rate, email the International Disbursements Team.

Example

While in New Zealand Jane earned $34,000.00 in the 2007/2008 New Zealand financial year. The average exchange rate for that period was 0.8652 - the calculation will be as follows:

0.8652 x NZ$34,000.00 = AU$29,417.00 (rounded).

The conversion rules for target foreign income are different to those used to convert overseas incomes for residents of reciprocating jurisdictions.

Convert the income manually using the exchange rate available on July 1 of the relevant Australian financial year in which the money was earned or derived and round off to the nearest whole dollar.

To get the required exchange rate, email the International Disbursements Team.

Where the most recently ended overseas financial year is the same as the Australian LRYI for the child support period (even if the financial year dates do not exactly align), Child Support can simply record the converted overseas income amount in Australian dollars as an OS Taxable for the same LRYI as would be normally used.

Example 1

Jack who lives in the UK has a new child support period starting on 7 September 2008. Jack gives Child Support with income details for the UK 2007/2008 financial year (6 April 2007 to 5 April 2008), stating that GBP20, 000 was earnt. The average exchange rate for the UK in the 07/08 UK financial year was 2.31309. Therefore the calculation is 20,000 x 2.31309 = AUD$46,262.00 (rounded).

As the parent is a resident of the UK and the child support period starts on 7 September 2008, the LRYI is the UK financial year for 2007/2008. This is aligned with most recently ended financial year for Cuba purposes. Therefore the income is recorded in Cuba as an OS Taxable Income of $46261.80 for 2007/2008.

Where the most recently ended overseas financial year is not the same as the Australian LRYI, Child Support must record the overseas income details as an OS Taxable for the Australian LRYI, even though they are different.

Example 2

Jess who lives in New Zealand has a new child support period starting on 1 May 2008. Inland Revenue, New Zealand has advised Child Support that Jess's taxable income for the 2007/2008 New Zealand financial year was NZ$54,000.00. The New Zealand financial year runs from 1 April 2007 to 31 March 2008. The average exchange rate for New Zealand for their 07/08 financial year was 0.8652. The conversion calculation is therefore 54,000 x 0.8652 = AUD$46,721.00 (rounded).

As the parent is a resident of New Zealand when the income for the assessment is being calculated, and because the child support period starts on 1 May 2008, the most recently ended New Zealand financial year is the 2007/2008. This is not the same as what the Australian LRYI for this child support period would have been (2006/2007). Therefore this amount is applied to Cuba as an OS Tax Income of $46,721.00 (rounded) for the 2006/2007 financial year to enable Cuba to use it to calculate the assessment.

If a parent does not provide their income when a child support assessment is created, a provisional income will be used. If the parent later gives evidence that their actual income was lower than the provisional income, this will apply prospectively, unless prescribed circumstances apply.

Prescribed Circumstances

Prescribed under Section 11(2), a parent who resided overseas during the last relevant year of income can request their ATI be applied from the start of the child support period if at the time the assessment was made:

• they were not required to lodge a tax return under the Tax Act, and
• provide the information about their adjusted taxable income within a reasonable time

Reasonable time

Where income information is needed, Child Support will request information from a parent under s162A(1) via a UQ42.00 Request for Overseas Income letter. Child Support will consider the parent has provided information within a reasonable time if they respond within 12 months. If the response is received after 12 months, consideration give consideration as to whether there are any special circumstances for the delay.

The following will help with selecting the correct date to enter new international income information. If the supplied income is:

• higher than the provisional income (response to s162A(1) notice not applicable), the provisional income will be replaced for the entire child support period
• lower than the provisional income and a response to s162A(1) notice was received within a reasonable timeframe, the provisional income will be replaced for the entire child support period
• lower than the provisional income and a response to s162A(1) notice was not received within a reasonable timeframe, the provisional income will be replaced from date of notification unless special circumstances apply
• where a s162A(1) notice has not been sent, the provisional income will be replaced for the entire child support period whether higher or lower

Substantiated income information supplied by a customer who is overseas must be recorded as an OS TAX INCOME in Cuba not as an Income Tax Declaration (ITD).

Note: an OS TAX INCOME loaded into Cuba will override a TAXABLE INCOME, even when that TAXABLE INCOME was supplied by the ATO.

See Income Cuba process help, Record overseas (OS) income for further information on loading and backdating an overseas income.

If Child Support has used an OS taxable income for the last relevant year of income to calculate child support, the customer is able to lodge an estimate of income. For overseas parents this will be loaded into Cuba as an OS ESTIMATE. The eligibility criteria for lodging an overseas estimate is the same as for domestic parents, however there are 2 additional steps:

• Convert the parent's estimated income amount to Australian dollars
• to do this, use the same average exchange rate for the relevant financial year of the country as was used in calculating the original taxable income
• use the International Income Converter to determine the exchange rate that was in place at the time, if this is not documented in the income notepad
• if the currency or the year to be converted is not available on the International Income Converter, To get the required exchange rate, email the International Disbursements Team
• Ask the parent to supply evidence of their estimate. Evidence can include copies of payslips and official documentation from a benefit provider, for example an organisation playing a similar role to Centrelink

Note: international parents are asked to supply evidence because Child Support cannot as easily perform a reconciliation of the parent's actual income with their estimate. Supplying evidence is not a legislative requirement, and is not by itself a reason to refuse the estimate - however, if the parent has not supplied evidence, Child Support may refuse the estimate because they are not satisfied the parent will not earn more than the amount they estimated.

Estimates must be approved by a Service Officer (SO4).

If not proceeding with a new income, document in the relevant income notepad all:

• discussions
• calculations and
• investigations

The relevant income is that currently being used in the child support assessment.

If proceeding with a new income, load the income in Cuba. Document in the notepad attached to the income loaded any:

• discussions
• calculations
• reasons for the decision, and
• references to the legislation used to make the decision

For documenting information, see Documenting Child Support information.

Once the new income has been manually loaded, run eligibility. Based on the priority of incomes, Cuba will automatically determine the best income in any child support period where the income record has been varied (by adding a new income or updating or cancelling an existing income).

The system automatically generates letters advising of an income change:

• MIR1-1 To a payee advising that a new income is being used (includes EST Reconciliation)
• MIR1-2 To a payer advising that a new income is being used (includes EST Reconciliation)
• MAC1-3 (No change to Annual Rate): to both customers if a new income has been added and used, but there has not been a change to the annual rate, or
• NOA-01 to both parents. Sometimes the system:
• suppresses the Cuba letters, and
• issues a NOA-01 CS Notice of Assessment and Covering page consolidating the decision letters. Consider when NOA-01 letters issue

Any variation resulting in increased arrears, overpayments or changes to employer withholding deductions will incorporate the appropriate paragraphs alerting parents to the change.

It may be appropriate to contact the parents by phone to discuss the consequences of an income change including:

• overpayments - including overpayment waiver and refunds
• payment arrangements
• estimates
• opting out arrears period
• applications for a Change of Assessment
• applications for a Reduction to Minimum Assessment (RMA)
• post separation income

Document all discussions and any follow up actions for finalisation.

If the case has been transmitted to:

• New Zealand Inland Revenue for registration and enforcement, an amended certificate must be sent to advise of the changes. See Step 6 in the Weekly Exchange Child Support to NZIR (Quality Improvement Officer) table
• an Overseas Authority (excluding New Zealand) consider if an update should be sent to that Overseas Authority. This can only be undertaken by staff in the Overseas team. See Customer Referral Guidelines > International Services