Kate's a young single mum living in Nelson with her three year old daughter Grace. Brad, Grace's dad, lives in Tauranga and isn't involved in her day-to-day care, so he pays child support payments to Inland Revenue. These payments are passed on to Kate by Inland Revenue Child Support (external link) , to help with meeting the costs of raising Grace.
Brad's just got a new higher paid job, and as the child support payments are based on the paying parent's taxable income, this will affect the amount he pays in child support. Kate remembers checking out child support in What's Tax? and seeing a child support liability calculator (external link) . She asks Brad to use the calculator, so that he can let Kate know what the new payments will be.