The bill will improve the administration of the scheme by introducing fairer and more efficient and effective penalty rules, compulsory deductions of child support from source deduction payments made by an employer for newly liable parents, a fairer definition of "income" used for child support purposes, and a four-year time bar on the reassessment of child support. The bill also includes a number of technical amendments to help Inland Revenue work better with customers, including those in unusual circumstances. Some of the proposals are aimed at helping the liable parent get it right from the start, and others are aimed at removing uncertainty for parents. All of the proposals will form part of the Government's simplification and modernisation of the tax and transfer system.