12.The provisions in the Act, which replace the existing formula with a simpler system of rates and clarify the responsibilities of parents, cover in particular:
	the processes for applying for child support and the way in which child support liability will be decided;
	the rates used for calculating maintenance liability, based on 15% of the non-resident parent’s income for one child, 20% for two and 25% for three or more;
	what is to count as income;
	clear penalties for parents who deliberately misrepresent their circumstances to the CSA - and for those who refuse to provide the information needed to calculate liability and collect maintenance;
	the variation of the normal rate of maintenance liability to recognise certain exceptional costs and sources of income;
	rights to dispute and appeal decisions on child support liability and the processes by which liability will be kept up to date;
	financial and other penalties for late and non-payment;
	improvements to the provisions for establishing paternity;
	transitional provisions and phasing processes to allow movement from the existing scheme to the new scheme; and
	other matters such as:the relationship between court orders for child maintenance and the child support system;liability for certain non-resident parents living abroad;the introduction of fees for child support services when these reach an acceptable standard; andbenefit penalties when a parent with care on Income Support opts out of child support arrangements without good cause.
Part 1: Child Support. Background The measures in the Act