B. Income Tax — Child Support

Author:Julien D. Payne - Marilyn A. Payne
Pages:370-370
 
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Page 370

Periodic child support payments under agreements or orders made after 1 May 1997 are free of tax. They are not deductible from the taxable income of the payor, nor are they taxable in the hands of the recipient. This represents a radical change from the former income tax regime, which applied similar criteria to both periodic spousal support and periodic child support in that periodic payments were...

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