G – New Zealand

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Part 1: Description of the Child Support Model

A. Overview

The consideration of various approaches and models to determine child support in New Zealand began in the early 1980s. The impetus for policy reform in the area of child support was largely as the result of the changing structure of families in New Zealand. The concept of a family nucleus consisting of a mother, father and 2.2 children was no longer the norm. During the period 1976-1991, the number of sole parent families increased by an average of 6% per year.305

As the number of sole parent families increased, so did the cost to taxpayers. Parents who were not living with their children were not continuing to provide financial support for those children. This meant that the responsibility to financially provide for these children had shifted to the taxpayer through the provision of various social benefits, such as the Domestic Purposes Benefit.306

The change in family composition together with the escalating costs of social benefits to single parents provided the incentive for the introduction of the Child Support Act of 1991 (CSA). The CSA was brought into force on December 18, 1991 and was based on a percentage of income model (flat percentage model).

Since 1991 several significant changes (including a transition to an income shares model) have been made to the approach used by New Zealand to determine child support. An overview of these changes can be found in Part 3 of this report.

The formula and accompanying rules that are currently used in New Zealand to determine child support are set out in the CSA.307

Under the Act, the Commissioner of Inland Revenue (IRD) of New Zealand is responsible for conducting a formula assessment to determine the amount of applicable child support for:

• Parents who are required to use the services of the IRD because they are in receipt of a social security benefit;308 or
• Parents and carers309 who request their services because they cannot agree on a child support amount.

It is important to note that in New Zealand, if a person is entitled to and receives social security benefits, and their circumstances entitles them to a child support order, IRD has the mandate to ensure child support is determined and collected. In these cases, the custodial parent will receive their entire social benefit, however IRD will retain the child support amount collected as an offset to the social benefit paid.310

Under Section 4 of the CSA: the main objectives of the Act are:

• To affirm the right of children to be maintained by their parents;
• To affirm the obligation of parents to maintain their children;
• To provide that the level of financial support to be paid by parents for their children is to be determined according to their relative capacity to provide financial support and their relative levels of provision of care;
• To ensure that parents with a like capacity to provide financial support for their children should provide like amounts of financial support;
• To provide legislatively fixed standards in accordance with which the level of financial support to be provided by parents for their children should be determined; and
• To ensure that the costs to the State of providing an adequate level of financial support for children is offset by the collection of a fair contribution from liable parents.

The formula underpinning the model is a modified version of the income shares model. The underlying assumptions of this model are that the incomes of both parents are required in the determination of a monthly child support amount and that expenditures on children are based on research that identified what percentage of the parent’s income is spent on children.

The basic information required to generate a child support amount using the formula is:

• The annual incomes of both parents;
• The number and age of children;
• The amount of care provided to the child from each parent (number/percentage of overnights);311 and
• The presence of other dependent children not part of the assessment.

The formula does not contain any other factors in the formula calculations such as childcare costs, medical, school, and extracurricular activities. These are dealt with outside the formula and are assessed through an administrative review process.

B. How Can Parents Obtain a Child Support Award?

In New Zealand, parents have three options to arrange child support.

1. Parents can decide to negotiate a child support agreement between them. Should parents choose this option, they are encouraged to use the online calculator and supporting Tables produced by IRD, however the child support guideline is not mandatory. In these cases there is no court process that will ratify the private arrangement. As well, although the parties may have negotiated a private arrangement and child support amount, they may still request IRD to administer the financial arrangement.312
2. Parties can request the services of IRD to obtain a formula assessment. For those parents who would like assistance or if they cannot agree to a child support amount and are not receiving a social security benefit, they may request the assistance of the IRD to determine the amount of child support payable. In conducting a formula assessment, IRD is mandated to use the formula as legislated in the CSA.
3. Parties are required to use the services of IRD if one or both of the parents or carers of a qualifying child313 receives a social security benefit – which are benefits at a sole parent rate or the unsupported child benefit. In these cases, IRD is mandated to establish and administer the assessment of the child support amount. They are also responsible for collecting, dispersing as well as enforcing child support payments.

Parents or parties to a child support assessment may object to the assessment completed by IRD. An objection to an assessment is under s 91 of the CSA and can be made on the basis that IRD has gotten the amount incorrect, i.e. the annual or monthly rate has not been correctly calculated, the number of dates for which child support is payable is incorrect, or the annual rate of child support is incorrect because IRD has failed to give effect to a provision of the CSA. Following the decision of the objection, if they are still in disagreement with the outcome, they may appeal to the Family Court.314, 315

To assist parents in conducting their own formula assessment to determine a child support amount, IRD provides an online calculator tool called the Child support – liability/entitlement calculator.316 As well, they develop and provide various lookup tables, information and tools all designed to encourage parents to familiarize themselves with the process and calculations used to determine child support amounts.

C. How the Formula Works

Included in Part 2 of this Summary Report are further details on the specific elements and relevant detailed calculations contained in the formula. However, to assist the reader in understanding the overall approach and elements considered in the formula calculations, a high-level summary of the five steps is as follows:317

Step 1 - Determine each parent’s income available for child support

The amount of income available for child support is referred to as the parent’s Child Support Income. It is calculated by determining their respective Annual Adjusted Taxable Incomes, and then subtracting their applicable allowances. Each parent’s Child Support Income is divided by their total Child Support Income to produce their respective Percentage Share of Combined Child Support Income.

Step 2 - Calculate the amount of time the child is in the care of both parents

The Care Cost Percentage for each parent is based on the percentage of overnights each parent spends with the child. Both parents must have over 28% of care annually. If not, the Care Cost Percentage is zero for the paying parent318 and 100% for the receiving parent. The percentage to be used in the formula calculations is found by consulting the Care Cost Table.319

Step 3 - Determine the Percentage of Income Less Care Cost Percentage amount

The Care Cost Percentage found in the Care Cost Table is then subtracted from the Percentage share of Combined Child Support Income. The result is called the Percentage of Income Less Care Cost Percentage.

Step 4 - Determine the basic child support amount

This calculation is done by using the combined Child Support Income of both parents and consulting the Child Support Expenditure Table.320 This Table sets out the annual cost of raising children by the relevant income category and by the number and age of children.

Step 5 - Calculate the monthly child support liability for each parent

This amount is calculated using the amount found in the Child Support Expenditure Table in Step 4 and multiplying that amount by the Percentage of income Less Care Cost Percentage.

Please consult Appendix B to see the two case scenarios that allow the reader to fully understand the calculations required.

Part 2: Elements of the Child Support

A. Data Source Used to Determine Expenditures on the Children

New Zealand uses “actual costs of children” to represent the costs of children that parents are expected to share in proportion to their incomes. In 2009, IRD conducted a study321 on the costs of raising children in New Zealand that identified the percentage of income parents in intact families spend on their children. Furthermore, the study found that the lower the income, the higher the proportion of income is spent on children (while those with higher incomes spend more in actual amounts) and that the cost of raising children increases with the children’s ages.

To derive the information contained in the Child Expenditure Table322 in Schedule 3 of the CSA, the actual amounts of expenditures on children determined in the 2009 study have been converted to percentages of income. The percentages represent marginal expenditures, which represents how much each additional dollar of child support income in an “average weekly earnings”323 band, is to be treated as expenditures on children. The Table contains percentages based on three variables: income, age of children and number of children.

How are the expenditures reflected in the formula calculations?

The IRD website publishes an updated version of the Table each year. The material on the IRD website is divided into three tables. Each of the three tables contains a specific age grouping of children by the number of children. The first table shows all children, aged 0-12; the second table, all children (or oldest 3), aged 13 and over; and the third table is a mix of ages: at least one child aged 0-12 and 1 or 2 children aged 13 and over.

• Each of these three tables contains two variables. They are:
• Income: rather than a multiplier (0.5, 1.0, 1.5, 2.0, 2.5 and over) of the “average weekly earnings” as in the legislation, all child support income amounts have been annualized and presented in five categories; and
• Number of children: one, two and three or more.

B. Approach Used to Apportion the Amount that the Two Parents Will Share

The apportioning method underlying the New Zealand formula is a modified version of the Income Shares model. It requires the calculation of two percentages for each parent:

• The first is their respective percentage of their combined incomes. This is called each parent’s Percentage Share of Combined Income amount; and
• The second is the Percentage of Care Cost.

The Percentage of Care Cost amount is then subtracted from the Percentage of Combined Income amount. This produces a final percentage for both parents. The parent with the higher positive percentage is required to pay the amount generated by applying their final percentage to the child’s expenditures, which is obtained by using their combined Child Support Income amount in the Child Expenditures Table.

C. Accompanying Policy/Legislation (Rules)

i) Determination of income for child support purposes324

For the purposes of determining child support, if parents earn a salary or a wage, IRD uses their taxable incomes325 for the previous calendar year.

In cases where income is derived from other sources (overseas income or from a business etc.), the taxable income for purposes of child support is assessed based on the tax returns filed from two years previous (from 1 April to 31 March). This corresponds with the requirement to file an IR3.326 In addition, an inflation factor is added to the derived amounts.327

Three types of allowances are then subtracted from their Adjusted Taxable Income amount.

The first deduction is the Living Allowance that is applicable for both parents and is completed in all assessments.

• An amount for a Living Allowance is subtracted from both parents Adjusted Taxable Income amounts (for example, the amount for April 1, 2019 to March 31, 2020 was $20,051).328 The Living Allowance is calculated annually and is based on the social security benefit a single person with one or more dependent child would receive in that year. This amount is legislated and is derived from the Social Security Act 2018.329

Two other deductions, Dependent Child Allowance and Multi-group Allowance are only allowed when applicable.

• Each parent’s incomes may be further reduced if they qualify for a Dependent Child Allowance.330 This allowance is for children who are not the subject of the primary formula assessment but are in the care of one of the parents for at least 28% of the time. To complete this calculation, the parent who is claiming the Dependent Child Allowance ascertains the applicable Percentage of Care Cost amount and multiplies this number by the amount obtained from the Child Expenditure Table for that relevant child. In referencing this Table, the parent will use only their Adjusted Taxable Income amount and the number and age group of the dependent children. They will then divide this amount by the number of dependent children to determine a “per child” Dependent Child Allowance amount. If there is more than one dependent child, several calculations are required.
• Each parent’s income may be further reduced if they qualify for a Multi-group Allowance when that parent has qualifying children331 from two or more Child Support Groups.332 Essentially, the Multi-Group Allowance is an amount calculated for each Child Support Group and is deducted from the claiming parent for each formula assessment. The first step is to calculate the Multi-Group Allowance for each Child Support Group using only the parent’s adjusted taxable income (after the Living and Dependent Child Allowances have been deducted) and looking up the appropriate amount in the Child Expenditure Table. Once this step has been completed for each child, formula assessments are completed for each Child Support Group. The Multi-group Allowance for children from other Child Support Group is then deducted from the parent’s Adjusted Taxable Income amount. It should be noted that the calculation of the Multi-Group Allowance will require doing a reassessment of all existing child support assessments as any additional qualifying child from a separate Child Support Group affects existing child support calculations relevant to the parent.

ii) Income attribution333

If a parent believes that their taxable income will be lower than the amount -calculated by IRD in completing the formula assessment, they may apply to IRD to have their income estimated for the purposes of their child support assessment. If the estimate is accepted by IRD, their child support will be reassessed.

Parents can request an estimate of their income if their:

• Year-to-date income (if any) plus estimated taxable income has been reduced by 15% or more from the original Adjusted Taxable Income amount used in the original child support assessment; and
• "Annualized estimated taxable income" is less than the original Adjusted Taxable Income used to complete the parent’s assessment.

iii) Impact of custody and parenting time

Parenting agreements for the care334 arrangements of the child are the responsibility of the Ministry of Justice335 and are not part of New Zealand’s Child Support Scheme. IRD will rely on written parenting agreements to confirm the care arrangements for formula assessments, particularly when there is a disagreement.

As noted above, the amount of care of the children is an integral part of the child support formula assessment calculations.Included in the formula is a calculation that is designed to recognize the costs associated with the amount of time that the child is “under the care” of either parent. This element is called the Care Cost Percentage. It is determined as follows:

• Each parent calculates his or her percentage of care (determined by the number of overnights) for the child336. Each parent must have care of the child for at least 28% of the time (103 nights in a year, two days a week). If less than 103 nights in a year, their Care Cost Percentage is zero.
• Once the actual percentage of care is calculated, the percentage to use in the formula is found in the Care Cost337 Table. Then each parent’s Care Cost Percentage is subtracted from their respective Percentage Share of Combined Child Support Income to determine who is the paying parent and how much child support is to be paid.
• The paying parent is the parent whose final percentage is positive, after subtracting the Care Cost Percentage from their Percentage Share of Combined Child Support Income.

For split custody situations, where there are two or more qualifying children and each parent has at least one of the children for a majority of the time, child support amounts are determined for each parent’s household and are based on the level of income and the percentage of parenting time each parent spends with the child in the other household. A child support amount is calculated for all the children residing with each parent. The child support amounts that are calculated for each parent are then “offset” (or netted off against each other) and the parent with the positive balance pays the other parent.

iv) Special expenses

Additional expenses such as the extra costs for medical, education and/or special needs for the child are not included in the formula calculations. Rather, they are dealt with as a departure from the guideline amount (see section below).

v) Undue hardship

It is important to note that in New Zealand, there is no concept of “undue hardship” per se when determining a child support assessment. Either parent can ask for a departure from the formula if they meet one of the 12 Grounds for Administrative Review (Grounds), but “undue hardship” is not a reason in its own right.338 These Grounds are essentially available to allow for special circumstances to be taken into consideration in situations where it is believed that the Ground in question is not adequately covered by the Formula.

The twelve Grounds for Administrative Review339 are as follows:

1. The parent has a duty to maintain another child (or children) or person;
2. It costs the parent extra to cover the special needs of another child (or children) or person the parent has a duty to maintain;
3. The parent has necessary expenses in supporting themselves;
4. The parent has necessary expenses in supporting another child (or children) or person the parent has a duty to maintain;
5. The parent’s contact costs are more than 5% of their adjusted taxable income;
6. It costs the parent extra to cover the child’s (or children's) special needs;
7. It costs the parent extra to care for, educate or train the child (or children) in the way that was expected by either parent;
8. The child support assessment doesn't take into account the income, earning capacity, property and financial resources of either parent or the child (or children);
9. The child support assessment doesn't take into account that the parent has previously made payments, transfers or property settlements for the benefit of the child (or children);
10. The parent still has a financial interest in a property that the other person is entitled to live in;
11. The child support assessment includes extra income earned from additional work to cover costs of re-establishment after separation; and
12. The paying parent would like their child support liability offset against child support owed to them.      

Administrative reviews are based on the Family Court departure order process. Although IRD staff coordinates and completes all paperwork for the individual reviews, a Review Officer completes the actual review and recommends to the IRD senior management whether a departure is justified. Review officers have experience in the legal system and generally follow precedents set by past court cases.

vi) Variations or modifications to orders340

A Child Support Order can be modified or varied by the IRD provided that it is satisfied that:

• Making the variation is justified because of a change in the circumstances of the child, the receiving carer, or a liable parent. As well, the Commissioner must be satisfied that a different result would have been reached had the information been available; or
• Making the variation is justified because of a change in the all groups index number of  the New Zealand Consumer Price Index since the order was made or last varied. At least 12 months must have elapsed since the order was made, or was last varied having regard to such a change.

vii) Other considerations

Age of the child: Child support assessments automatically terminate for each child when they have reached 18 years of age unless they are still in high school. If the child is over 18 and has not finished high school, child support will terminate when the child is 19 or when the child leaves school, whichever occurs first.

Minimum support: A minimum annual amount of child support is set each year and is adjusted for inflation. For the child support year April 1, 2019 to March 31, 2020, the amount is $936/year or $78 / month.341 In addition, there are exemptions from the payment of financial support in the following cases:342

• for hospital patients, in respect of periods of long-term hospitalization;
• for prisoners, in respect of periods of long-term imprisonment;
• for liable parents under the age of 16 years; and
• for victims of sex offences,343 regardless of income.

Maximum support: The child expenditure amounts in the last row of the Expenditure on Children Table are used for income amounts that exceed 2.5 times the Average Weekly Earnings. For the 2020 year (April 1, 2019 – March 31, 2020) that amount was $153,376 NZ annually.344

Adjustments: The income categories for the Expenditure on Children Table, the Living Allowances and the minimum support amounts are updated annually by an inflation factor.

Part 3: Summary of Key Changes to the Child Support Legislation

A. Overview of the Changes

New Zealand first introduced a legislated formula in the CSA.345 From the inception of the CSA (1991 to 2015), the New Zealand formula was a basic “percentage of income” formula where:

(a – b) x c, where:
“a” is the child support income amount.
“b” is a prescribed living allowance.
“c” is the child support percentage representing the amount of expenditures on children.

In the late 2000s until early 2010, New Zealand contemplated major reforms to its child support policies and administration. The reasons for the reforms and the recommended changes emanated from public consultation346 and are outlined in the Regulatory Impact Statement (RIS), 2011,347 published by Inland Revenue.

In summary, the main reasons for reforming the child support system as stated in the above reports were:

• The current child support system did not always adequately take the individual circumstances of parents into account resulting in some parents being less willing to meet their payment obligations;348 and
• Social changes since the introduction of the scheme in 1991 had resulted in a greater emphasis on separated parents sharing the care of their children. As well, the higher participation rate in the workforce of receiving parents resulted in parents claiming that the formula approach was not equitable, as it only considered the income of the paying parent.349

The next major set of changes to the legislation occurred in 2015 and then again in 2016. Highlights of these reforms are as follows:

2015350

• Formula assessment calculations were changed to include the incomes of both parents. Prior to this, only the liable parent’s income was used.
• Expenditures on children to be used in the formula were changed to reflect estimated average expenditures for raising children in New Zealand.351 These changes resulted in expenditures now being based on:
  • The level of combined incomes of the parents;
  • The age of the children (now two categories: 0-12 and 12 and over); and
  • The number of children (reduced from “four or more” children previously, to “three or more”).
• A reduction was also made to the threshold of time spent with the child for both parents that impacted the applicable amount of child support to be paid. On 1 April 2015, the threshold for care was reduced to 28% (103 nights or more per a year, or two nights a week) and a tiered system for all amounts of time spent was introduced. Prior to this amendment, the threshold for care was 40%.
• For both parents, the formula assessments were revised to include allowances for any other children who live with them and for whom they are the legal parent. This allowance was based on the children’s ages, and the current cost of raising children in New Zealand. Conversely, parents' assessments no longer were to include allowances for partners, or children living with them for whom they are not a legal parent.

2016

• The qualifying age for children eligible for child support was lowered from 19 to 18, unless the 18-year-old child is still enrolled in and attending school.
• Addition of two more grounds for administrative review. These were:
  • Ground 11: The child support assessment includes extra income earned from additional work to cover costs of re-establishment after separation; and
  • Ground 12: The paying parent would like their child support liability offset against child support owed to them.

B. Overview of Leading Case Law on the Child Support Model

There is no “leading” case law addressing New Zealand’s child support model that resulted in significant changes to their legislation. It is a highly administrative system and thus may adjust its practices or interpretation of legislation as result of decisions being appealed in court.

Part 4: Summary of the Literature that Assesses the Model

No formal evaluations or studies have been conducted to examine the effectiveness, fairness or efficiency of the New Zealand model, most likely because the major changes are fairly recent. It should also be noted that the advantages and disadvantages listed below are those of the authors of the sources of information that have been reviewed for this study.

A review of the available literature on the advantages and disadvantages of the various elements of the New Zealand model revealed the following opinions on the model:

A. Advantages

• Changes introduced by the Child Support Amendment Act 2013 are far less onerous in that the notion of shared care has been expanded to include a lower proportion of a child's daily care. As well, the changes reflect adjustments for the time the child spends in the care of each parent, which better recognizes shared parenting.352
• The adjustments made to the formula in 2013 also take into account the age of the children concerned. As Atkin explained: "The new formula recognizes that a teenager costs more to feed and clothe than a younger child. Thus a liable parent pays more for a child aged 13 or over." It considers the "child expenditure amount" for a qualifying child, which is based on the age group of the child...”353

B. Disadvantages

• Significant reforms made in 2013 “...recognized that the scheme still remained focused on "formulaic assessment, departures and enforcement". Atkin emphasized that while the reform was "the most significant" one to date, it was "not as a complete overhaul" as he (Atkin) originally envisaged”.354 
• Exclusion of childcare costs: “...childcare fees and the opportunity costs of caring for children are not included in the expenditure on children estimates which (child support) liability is based on. New Zealand childcare costs are often high, even for those receiving the targeted Childcare Subsidy.”355 

Part 5: Selected Case Scenarios

The following table provides the outcomes from two case scenarios that illustrate the formula assessment calculations. All amounts are in $NZ.

Case Scenario 1: Liam and Kirsty separated in February 2019 and have taxable incomes of $53,152 and $50,292 respectively. Together they have two children, Joshua aged 7 and Olivia aged 10. Joshua and Olivia both spend alternate weeks (Monday to Friday) at each parent's house, but they spend every weekend with Liam. Liam has care of the children for 65% of the time and Kirsty has them for the remaining 35%. Because both Kirsty and Liam look after their children for more than 28% of the time, these percentages will be used when working out the child support assessment. Kirsty pays Liam child support.

Case Scenario 2: Cameron and Holly have two children together from their relationship, Thomas aged 14 and Ben aged 13. Holly is the main carer of Thomas and Ben. Cameron does look after Thomas and Ben some of the time during the year, but not enough for it to be recognized for child support purposes. Cameron is in a new relationship and has another child; Lisa aged 5, who lives with him 100% of the time. Cameron and Holly are both in full-time employment. Cameron earns $45,092 a year before tax and Holly earns $53,152 a year before tax. As Cameron also has a responsibility to care for his daughter Lisa, this is considered when calculating the child support he has to pay for Thomas and Ben.

Appendix A: References

Claus, Iris, Kilford, Paul, Leggett, Geoff and Wang, Xin. Costs of Raising Children. Centre for Applied Macroeconomic Analysis, Australian National University, Inland Revenue, March 2010. https://www.parliament.nz/resource/mi-nz/50SCSS_ADV_00DBHOH_BILL11136_1_A260678/15786a574783a7659e2a3fee9bc67a0e549d02b2

Deligiannis, Maria. A Critical Analysis of the Child Support System in New Zealand. LLM Research Paper, Law and Social Policy (Laws 539), Law Faculty, Victoria, University Of Wellington. 1996.

Henaghan, Mark and Ballantyne, Ruth. Bill Atkin: A Fierce Defender of Children's Rights and Proponent of Child-Focused Legislation, 2017. https://www.victoria.ac.nz/law/research/publications/vuwlr/prev-issues/volume-46,-issue-3/Henaghan-and-Ballantyne.pdf

New Zealand. Child Support Act, 1991. http://www.legislation.govt.nz/act/public/1991/0142/latest/DLM253151.html?src=qs

New Zealand. Inland Revenue. “Helping you Understand Child Support.” https://www.ird.govt.nz/resources/8/6/86cfb349-04ea-497d-99b2-c36592cb4cea/ir100.pdf

New Zealand. Inland Revenue. “Regulatory Impact Statement: Child Support Scheme Reform.” July 2011. https://taxpolicy.ird.govt.nz/sites/default/files/2011-ris-child-support.doc

New Zealand. Inland Revenue. “Regulatory Impact Statement, Review of Child Support Scheme Reform.” June 2014. https://taxpolicy.ird.govt.nz/publications/2015-ris-arrdrm-bill/child-support

New Zealand. Inland Revenue. Supporting Children: A Summary of Feedback on the Discussion Document, July 2011. http://taxpolicy.ird.govt.nz/sites/default/files/2011-other-supporting-children-feedback-summary.pdf

Women's Policy Action Tank. New Zealand’s Child Support Reforms - An Opportunity Lost, February 27, 2017. http://www.powertopersuade.org.au/blog/womens-policy-action-tank-new-zealands-child-support-reforms-an-opportunity-lost/27/2/2017

Contact Person
Julie Ogle, Policy Analyst
Policy and Strategy
Inland Revenue

Appendix B: Two Case Scenarios

Because Kirsty's income percentage less care cost percentage is positive, she is assessed as the liable parent and is required to pay 22.76% of the annual cost of raising Joshua and Olivia.

The annual cost of raising Joshua and Olivia based on Liam and Kirsty's combined child support income and using the child expenditure table is $14,888.80.

Kirsty's liability $14,888.80 x 22.76% is $3,388.69

Kirsty is assessed to pay an annual amount of $3,388.69 or $282.40 per month, for the care of Joshua and Olivia.

Because Cameron's income percentage less care cost percentage is positive, he is assessed as the liable parent and is required to pay 38.61% of the annual cost of raising Thomas and Ben.

The annual cost of raising Thomas and Ben based on Cameron and Holly's combined child support income and using the child expenditure table is $15,488.81

Cameron's liability $15,488.81 x 38.61% is $5,980.25

Cameron is assessed to pay an annual amount of $5,980.25 or $498.40 per month, for the care of Thomas and Ben.

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