We want to be smarter with how and when we apply penalties. At the moment, if a parent fails to pay their child support on time, an initial late payment penalty is imposed. This is applied in two stages: immediately after the default at a rate of 2 percent, and then a follow-up penalty seven days later. The objective is not to penalise but to get the parent to pay. If Inland Revenue has time to work with that parent to get them back on track before a subsequent penalty is imposed, compliance improves. So we're proposing to shift that second stage of the initial late payment penalty to 28 days after the due date, rather than the current seven days after the due date.