(1) An amount of child support payable by a liable parent in relation to a day in any calendar month is due and payable on the later of the following days:
(a) the seventh day of the following calendar month;
(b) the 30th day after the liable parent was given a notice of assessment under section 76 specifying the annual and daily rates of child support in relation to that day.
Note: Section 66 of the Registration and Collection Act deals with when child support debts become due and payable.
(2) An amount payable under subsection (1), in relation to a day in a calendar month in a year of income, is taken to be paid at the time that the amount becomes due and payable, to the extent that a remaining lump sum payment will be credited, under section 69A of the Registration and Collection Act, at the end of the year of income against that amount.