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Maintenance payments

  1. Overview
  2. Legally enforceable maintenance payments
  3. Voluntary maintenance payments
  4. Maintenance payments for children

Voluntary maintenance payments

Voluntary maintenance payments are payments you receive from your former partner without any legal agreement in place.

Voluntary maintenance payments are ignored for Income Tax purpose. You do not need to pay:

Your former partner cannot claim an Income Tax deduction for these payments.

However, Capital Acquisitions Tax (CAT) may apply to these payments where the group thresholds for CAT are exceeded.

Next: Maintenance payments for children

Published: 24 January 2024 Print this page

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