Finalising a change of assessment (COA) application 277-03120040

When an agreement is received by the Agreements Team during the COA process, the Agreements Service Officer notifies the relevant DM by pending the registration, initiating phone contact and routing an Agreement in Progress intray to the DM.

Note: if an agreement is received without a pended registration, refer the agreement to the Agreements Team to be recorded, see Customer referral guidelines for Child Support staff.

For Capacity To Pay (CTP) customers, only consider an agreement made after a section 98M letter has been issued. If an agreement is made before a section 98M letter is issued, action the agreement in accordance with Agreements between Child Support customers.

Check if the customer's case is based on a provisional notional assessment (PNA). If so, immediately record a modification to prevent a notional assessment from issuing. This will also prevent adverse outcomes for Family Tax Benefit (FTB) customers until the COA has been finalised.

Check the date the agreement was made (the date it was last signed by a customer). If the agreement was made:

• before or at the same time a COA application is lodged, go to Step 2
• after the COA application was lodged, go to Step 3

When an agreement for child support is made before or at the same time a COA application is lodged, refer the agreement to the Agreements team to make a decision on whether the agreement should be accepted or refused in accordance with Agreements between Child Support customers.

The Agreements team will notify DM if the application for acceptance of the agreement is likely to be accepted or refused.

If the agreement is likely to be refused the COA decision making process will continue as normal.

If the agreement is likely to be accepted:

• determine whether the COA application can continue now that an agreement is likely to be in force
• if the customers' agreement is accepted under the general agreement provisions and a PNA issues, seek advice from the customer as to whether they intended for the COA decision to apply to the PNA
• determine whether a COA decision is required for any period under consideration not affected by the terms of the agreement

Go to Step 4.

Review the agreement to determine if the agreement is binding or limited.

• For properly made binding agreements accept the application for acceptance of the agreement
• For properly made limited agreements determine if the agreement is just and equitable and otherwise proper. Limited agreements do not have to meet or exceed the amount of the child support assessment

Note: if you accept a child support agreement during the COA process, the initial COA application is taken to be an application for COA to vary the PNA that will generate when the Agreement is loaded onto Cuba.

If the agreement cannot be implemented, consider whether another agreement can be made.

• Establish if the likely outcome of the decision is to accept or reject the agreement.
• Ensure that an application for acceptance of the agreement has been made by 1 of the parties of the agreement. If an acceptance has not yet been made, either party to the agreement can make a verbal application for acceptance
• If the current agreement cannot be accepted, encourage both parties to make another agreement that meets the requirements. Go to Step 5

Agreements made before or at the same time the COA was lodged

The Agreements team is required to accept valid child support agreements that are made before or at the same time a COA application is lodged, unless the customer who applied for acceptance of the agreement withdraws their agreement application.

Contact the customer who lodged the agreement to determine if they would prefer the agreement be considered through the COA process, see Contact with Child Support customers.

• If customer wants the agreement to be considered through the COA process, they will need to:
• withdraw their application for acceptance of the current agreement, and
• submit a new agreement with an application for acceptance before the COA decision is made
  Note: the new agreement may contain the same provisions as the previous agreement as long as it is signed by both customers and is dated after the COA process began
• If neither customer wants the agreement to be considered through the COA process, go to Step 7

Agreements made after the COA was lodged

Contact the customer who lodged the agreement to discuss its implications in relation to their future notional assessment. Do not encourage customers to withdraw their COA application if an agreement is accepted during the COA process.

Explain:

• a decision will be made in relation to the agreement and PNA for FTB purposes, and the likely outcome of the agreement decision
• once an agreement (other than a binding lump sum agreement) is accepted, a notional assessment (NA) must be made. The NA will be used to calculate FTB Part A, if eligible to receive this payment. There will be a delay between when an agreement is accepted and when the NA issues, during this period FTB is based on the amount of the agreement
• if the agreement is accepted during the COA process, the initial COA application is taken to be against the PNA that will generate when the agreement is loaded onto Cuba
• both parties will receive a notice of decision (NTD) in relation to the PNA however their child support will still be assessed as per the Child Support agreement
• the COA decision will remain in place on the NA until a new PNA is issued, and
• any potential effects on their FTB as a result of the NA as varied by the COA decision

Document the discussion, outcomes and actions in the Customer Contact tab, see Documenting Child Support information.

For agreements made and received while a COA application is in progress, prepare a Notice of Decision (NTD) in relation to the PNA that generates when the agreement is recorded in Cuba.

Finalise the decision to accept or reject the agreement. Use the Agreement submission and decision macro to document the reasons for the decision in the Case window. Add a pointer record in a COA Maintenance notepad.

Is the agreement accepted?

• Yes, go to Step 6
• No, go to Step 7

When writing the NTD in relation to the varied PNA, consider any other period of assessment not covered by the terms of the agreement that a customer has requested be considered such as:

• a period where there is a formula assessment in place and the terms of the agreement do not prevent the DM from making a change to the assessment for that period
• process this part of the decision in the Case window
• both periods of the agreement and the assessment
• process the decision in both the Notional Assessment Modification window and the Case window (the Case window only allows processing for the period not covered by the terms of the agreement)

Where the NTD applies to the whole agreement period, process the modification through the Notional Assessment Modification window.

Also check:

• if the customer has a solicitor as an authorised representative, and
• if the solicitor has requested the decision be sent to them in the COA application or response. If so, send a copy of the NTD to the address listed on the Authorised Representative form

DMs document the decision regarding the agreement so the Agreements Service Officer can finalise it as accepted or refused on Cuba.

Create and route a COA General Follow Up intray to an Agreements Service Officer with relevant notepad instructions. The Agreements Team process the decision to accept or reject the agreement in Cuba by recording modifications to the notional assessment.

• If further evidence or information is required from the customer to progress the COA, go to Step 1 in the Review COA application table in Manage and process a change of assessment application
• If further information is not required or the agreement is accepted, go to the Finalise the decision table

When determining the duration of the COA decision consider:

• the customers' current circumstances and the circumstances of the case, and whether or not they are likely to continue. For example:
• stable employment/income
• finalised property settlement and the effect on each customer's financial position
• stable post separation circumstances and expenses
• an entitlement to have earnt income following separation excluded from the assessment, see Post separation income for Child Support customers
• are actively seeking employment,, or will be required to due to Centrelink eligibility requirements
• the history of the case, for example:
• repeat COA applications have been lodged
• further applications are likely
• whether the administrative assessment will accurately reflect the customers' circumstances
• any administrative options that might be available
• the variation to the assessment
• separate components of the COA decision if multiple or competing reasons have been established
• if the applicant is a non-parent carer, see Step 5 in Record the decision

Consider longer term decisions when the customers' circumstances are relatively stable. DMs should also seek to make longer term decisions with a high level of flexibility, for example, setting an adjusted taxable income amount. By setting an adjusted taxable income amount for either customer, simple administrative changes to the assessment, during the period of the COA decision, may be possible such as a change in levels of care.

Consider possible future events that may impact on the customers, but cannot affect the assessment while the COA decision is in place such as:

• the likelihood of a change in care
• changes in either parent’s relevant dependent child(ren) arrangements

Where possible, ensure COA decisions allow for future changes in circumstances to be reflected without requiring customers to make further COA applications. Consider the effect a longer term decision will have on the customers' options for simple amendments to the assessment.

It may be appropriate to make a shorter decision if it is likely that future events cannot be taken into account when a COA variation is in place.

Consider the attitude and behaviour of the customers. If a customer has demonstrated an intention to undermine the assessment, it may be appropriate to consider a longer term decision. For example, evidence of persistent abuse of the estimate provisions may support applying a long term income amount order to the case. Consider whether:

• repeat COA applications would potentially damage the customers’ relationship
• there are family and domestic violence issues, if so a longer term decision may prevent unnecessary tension

If the customers have an amicable relationship, consider whether they can be encouraged to pursue other administrative options such as making an agreement.

Consider:

• the child(ren)'s commencement of primary or secondary schooling and whether this will affect the integrity of the COA decision
• the ‘cost of children’ category change and whether this needs to be taken into account in the COA decision
• the child(ren)'s age and whether this affects the customer's ability to work
• whether the number of children in the case increases the likelihood of changes occurring which may make longer term decisions less appropriate

Consider refusing the COA application if:

• the case or issues are too complex
• An applicant can object to the section 98E refusal decision ('too complex' finding). Prior to 1 July 2015 if the objection was disallowed, the customer could apply straight to court for a departure from their assessment. Currently, a person may apply to the ART for a first review of the decision where the matter has been determined by Objections as being too complex
• no reason exists
• changing the assessment is not just and equitable and otherwise proper
• a previous COA application was refused and no new matter has been established
• there is a capacity to pay (CTP) recommendation and:
• it is not found that the level of financial support provided by the liable customer for the child is unjust and inequitable because of the income, earning capacity, property and financial resources of either parent, or
• it would not be just and equitable and otherwise proper to make a change

See References for a link to the Child Support Guide 2.6.3, A decision to refuse to change an assessment.

• If further information is not required to make the COA decision, go to Step 7
• If further information or evidence is required, contact the customer and request the necessary information:
• be returned via fax, myGov or mail, and
• within an agreed timeframe

DMs are to make 3 attempts at different times of the day to phone the other party for their comments. If unsuccessful, refer to the unsuccessful attempts in the NTD, see Contact with Child Support customers.

If evidence or information is not received by the agreed timeframe, see Step 1 in the Finalise the decision table.

Evidence or information can include:

• additional documents sent by customers
• information provided by a customer as a result of follow-up contact, or
• responses to S161 notices

If new information or evidence is received prior to the NTD being written and finalised:

• determine if it is relevant, accurate and whether it will affect the COA decision
• contact both customers to provide them with an opportunity to comment on the information in line with procedural fairness principles
• explain subsequent information is not required to be physically exchanged (for example, by post or online). Open Exchange of Information requirements can be satisfied verbally except where:
• there is a large amount of material or the material is quite complex and not easily explained over the phone
• the DM considers it in the best interests of the customer, or
• a customer requests it

Give customers the opportunity to validate or correct any document/information suspected of being falsified or that includes incorrect information.

If the new information is:

• provided by 1 of the customers, make the other aware of the information, or
• obtained by Child Support or provided independently by a third party, make both customers aware of the information

This ensures both parties have an opportunity to respond or comment on matters that may adversely affect them.

Record the COA customer contact (including attempts to contact customers) in the COA Maintenance window.

Note: ‘Suspicious Matter Reports’ (SMRs) from AUSTRAC must never be disclosed. This means they must not be included when making a submission – they cannot be disclosed to any court or tribunal and are not admissible as evidence.

You must review AUSTRAC search results to ensure they do not contain an SMR/SUSTR – these must not be recorded in the system. If a record needs to be removed, take immediate action by sending an email to the National Intensive Collection Services team.

Full details regarding AUSTRAC disclosure of information can be found as an attachment on the Resources page.

• COA application is likely to result in an adverse decision
• Contact with the customer will not be made until the day after the NTD has been processed and posted to ensure the decision equally considers both parties’ interests and the applicant is not given an unfair opportunity to withdraw the application to avoid a contrary decision
• COA application is unlikely to result in an adverse decision
• Contact the customers and advise of the likely outcome. Explain that once the decision has been written and processed, the NTD will be sent to all parties
• Customer being managed by a Personalised Services Officer (PSO)
• In all instances (whether contrary decision or not) immediately contact the PSO and inform them of the likely COA decision and determine who will discuss the outcome of the COA application with the customer and whether the outcome call is made before or after the decision is processed. It may be necessary for a 3 way conversation to occur so that the issue is appropriately and sensitively managed
  Note: the same notification timeframes apply to customers managed by Personalised Services.
• Customer has multiple cases
• If not all cases have been considered through the COA process and their adjusted taxable income is likely to increase, discuss a Capacity to pay (CTP) referral with the customer to ensure fairness and equity in child support payments across all active cases
• Where the COA decision is likely to decrease their income, discuss with the customer that a COA application will be necessary on each of their other active cases if they want this income reflected in the child support assessment

Ask both parties if they require a post decision call. If so, create a COA Call Back Required intray with a notepad detailing the request.

Record the COA customer contact.

Also check if the customer:

• has a solicitor as Authorised Representative, and
• if the solicitor has requested the decision be sent to them in the COA application or response. If so, confirm with the customer that a copy of the decision will be sent to the address listed on the Authorised Representative form

Consider whether:

• the customers have reached an agreed outcome that is within legislative parameters, if so, accept their agreed outcome in the decision
• the customers lodged an agreement and whether it is just and equitable to accept it, if so, accept the agreement
• all information and evidence gathered in line with Open exchange of information for Child Support customers principles and obtained comments where appropriate have been considered
• Capacity to Pay (CTP) is involved and a Financial Investigator (FI) has recommended a change to the assessment as a result of their investigations:
• DMs are not limited by this recommendation and may reach a different decision for a variety of reasons. For example, new evidence may be provided or the parents may have raised issues related to 1 of the other 9 reasons in a COA
• Contact the FI to discuss if the COA decision is likely to depart from their recommendation. Clarify issues and/or evidence that may impact on the COA decision
• If the CTP recommendation is not clearly justified relay this feedback to the FI
• the COA application is to vary a provisional notional assessment (PNA):
• the incomes or basic values used in the PNA are referenced, see Basic values
• all references to ‘changing the assessment’ are changed to ‘varying the PNA’
• dates are not required
• the application should be refused, go to Step 2
• the application should be accepted, go to Step 3

Before writing the reasons for decision, see References for a link to the Child Support Guide 2.6.4, Kinds of change of assessment decisions.

Note: in Registrar Initiated Change of Assessment cases customers are able to make a joint election to discontinue the proceedings. However, this only applies if the carer entitled to child support does not receive an income tested pension, benefit or allowance. See References for a link to the Child Support Guide 2.6.6, Registrar-initiated change of assessment or Capacity to pay (CTP) Child Support.

An application may be refused for a variety of reasons.

Too complex - Section 98E

A COA application can be refused where the case or issues raised are too complex. Decisions to refuse the COA application due to being too complex, requires the approval of an EL1 DM Team Leader. The EL1 DM Team Leader must document their confirmation on the COA Maintenance notepad before the decision is processed.

• Open the Change of Assessment (COA) NTD template macro where it states the following:
• The application to change the child support assessment is refused because the matters that have been raised are too complex

An applicant can object to the section 98E refusal decision ('too complex' finding). Prior to 1 July 2015 if the objection was disallowed, the customer could apply straight to court for a departure from their assessment. Currently, a person may apply to the ART for a first review of the decision where the matter has been determined by Objections as being too complex.

No reason exists or it is not ‘just and equitable’ and ‘otherwise proper’ - Section 98F and 98L

A COA application can be refused if the customer or DM has not established a reason to change the assessment or it would not be just and equitable and otherwise proper to change the assessment.

• Detail the reasons in the NTD

Examples include:

• the availability of administrative remedies
• normal formula assessment already makes allowances for the issues raised in the COA application
• an ART first review (or AAT prior to 14 October 2024) decision or court order already addresses the COA issues and there has been no significant change in the customer's circumstances since that decision

References has links to the Child Support Guide 2.6.2, What are the reasons for a change of assessment? and Child Support Guide 2.6.17, Would a change be just and equitable?

Previous refusal and no new matter raised – subsection 98J(2)

A COA application can be refused if the customer has not raised any new matter in a subsequent application that distinguishes it from a previous application that was refused.

CTP recommendations – subsections 98L(1) and 98R

A CTP recommendation can be refused if:

• it is not found that the level of financial support provided by the customer for the child is unjust and inequitable because of the income, earning capacity, property and financial resources of either customer
• it would not be just and equitable and otherwise proper to make a change

Under subsection 98R, refuse to make a change to the child support assessment because the issues are too complex. Consider all the relevant information provided by the customers and the information available.

Use the Change of Assessment (COA) NTD template macro to write the Notice of Decision (NTD).

DM decisions that change the assessment must include:

• the facts or evidence upon which the decision is based
• a full explanation of the decision, including the reasoning
• an explanation of any impact on the assessment if a change is being made such as what the new annual rate will be and any increase or decrease in debt or overpayment
• an explanation of how any potential variations in costs, fees, income or circumstances have been considered
• the calculations made to arrive at the amount payable, after considering income/expenses of the customer
• demonstrate that the customer can afford to pay the set amount (unless it is an earning capacity decision)
• the option for either customer to make a new COA application if a reason is established, their circumstances change significantly and the decision becomes unfair at any point

For information on the financial capacity of business owners, see Calculating financial capacity for business owners.

The decision must not:

• include information that either party has provided and has not agreed to be openly exchanged. Do not consider this information to make the decision. See Open exchange of information for Child Support customers.
• change an assessment for a day in a period more than 18 months prior to the lodgement of a COA application unless a court has granted leave to do so (a court can grant leave for a period of up to 7 years prior to the application), see the References page for a link to the Child Support Guide 2.6.1, When can the Registrar consider changing an assessment?
• include a reduction to the rate below Minimum Annual Rate unless the payer has at least regular care (s98SA)
• include any irrelevant information

A detailed NTD assists the customer to fully understand the COA decision. In the event the customer wishes to exercise their right to object to the decision, a well-documented decision enables a customer to identify any elements they disagree with whether that is a fact relied on or a perceived error in applying the law or policy. Clear and concise decisions also reduce the number of post decision disputes.

Note: do not run eligibility or load onto Cuba until the written decision has been peer reviewed.

For COA applications that have been refused, Cuba will generate a 'Refusal decision made and NTD attached' (COA9-1) letter to both customers.

Discard the letter and:

• Copy and paste the covering letter into the MX0-1 letter
• Copy and paste the NTD beneath it. Ensure that the covering letter is at the top and has a page break at the end so the NTD commences on a new page
• Generate the letter, ensuring all details are correct. The MX0-1 letter and NTD will issue through central printing
• Note this action in a COA Maintenance notepad on CUBA, include details to disregard the system generated covering letter when finalising the decision in the COA maintenance screen or PLUTO equivalent

Also check if the customer:

• has a solicitor as authorised representative, and
• if the solicitor has requested the decision be sent to them in the COA application or response. If so, confirm with the customer a copy of the decision will be sent to the address listed on the Authorised Representative form

Decisions to refuse the COA application due to being too complex, require the approval of an EL1 DM Team Leader. The EL1 DM Team Leader must document their confirmation on the COA Maintenance notepad before the decision is processed.

See the Record the decision table to process the COA decision and finalise the COA application in Cuba, also see the Change of Assessment Cuba process help.

Exceptions:

If non-parent carers are a party to the assessment, see the Record the decision table.

If the case is an international case and there is a change to the liability, a notice of this change must be sent to the relevant Overseas Authority:

• New Zealand
  Where the case has previously been transmitted to New Zealand and processing of the NTD results in a change to the assessment, an Amended Certificate must be issued to New Zealand Inland Revenue so the necessary change can be made.
  To request an amended certificate for New Zealand:
• create a NEW ZEALAND AMENDED CERT REQST intray
• route the intray to MC S003 Cent Auth TM1 - NZ Info Request pool
• add a notepad stating the intray has been created as a result of a CoA decision and routed to request an amended certificate
• All other countries
• create an INTERNATIONAL STHOLD FOLLOWUP intray
• route the intray to NO S001 OVERSEAS TM- NONE pool
• add a notepad stating the intray has been created as a result of a CoA decision and routed to request follow up with the Overseas Authority

If, based on discussions with the customers, it is anticipated that a customer will be dissatisfied or complain about the decision, see Step 12 in Record the decision table.

Check that either customer is not in 1 of the following categories:

• Culturally and Linguistically Diverse
• Indigenous and Remote
• Family and Domestic Violence
• Personalised Services

If so, contact the customers and advise them of the outcome and that a NTD has been sent to all parties. See Contact with Child Support customers.

Streamlined contact for prescribed customers

Contact prescribed customers to inform them of the COA decision and advise that a NTD has been issued to all parties. See Contact with Child Support customers.

A prescribed customer:

• has been through the COA process within the past 3 years, or
• has been through COA process more than 3 years ago, but has spoken to a Service Officer recently and the notepad indicates the COA discussion macro was the basis for the discussion

And all of the following apply:

• Application clearly identifies at least 1 reason and has sufficient evidence and grounds to proceed
• There is no ART or Pt6A Objection decision pending
• Further evidence or clarification from the applicant is not required
• The application should proceed and a contrary decision is not likely
• There is no domestic violence or other relevant sensitive issues recorded on either customer’s record
• The customers are not managed by Personalised Services (PS)

Customer is managed by Personalised Services

• immediately contact the Personalised Services Officer (PSO) and inform them of the COA decision, and
• determine who will discuss the outcome with the customer. It may be necessary for a 3 way conversation to occur so the issue is appropriately and sensitively managed
  Note: the same notification timeframes apply to customers managed by Personalised Services

Customer does not fall in to any of the above categories

If the decision is contrary:

• process and finalise the application prior to making 3 outbound contact attempts over a 48 hour period on all available numbers

For all other outcomes:

• make 3 outbound contact attempts over a 48 hour period on all available numbers prior to the decision being processed and finalised, this ensures no further information is to be added
• if a customer requested a post decision call during the pre-decision contact, attempts to contact the parties commence the day after the decision has been processed and NTD issued

DMs use the NTD to:

• explain the decision
• address the issues and concerns raised (to prevent subsequent reverse workflow from complaints, objections or lengthy repeat phone calls from customers)
• ensure they understand this is not an opportunity to have the application reviewed or the decision changed
• undertake minimum collection activity if a debt has been raised due to the change of assessment decision. Use the Collection and debt macro

Note: a DM is not required to send a separate ‘Please Contact’ letter if attempts to contact the customer(s) fail.

Where a customer has multiple cases:

• If not all cases have been considered through the COA process, and where their adjusted taxable income has increased, discuss that a CTP referral may be made to ensure fairness and equity in child support payments across all active cases
• Where the COA decision resulted in a decrease to their income, discuss with the customer that a COA application will be necessary on each of their other active cases if they want this income reflected in the child support assessment

Where administrative issues are identified:

• Any further action relating to administrative issues (such as non-agency payments, changes in care and estimates of income) not taken into account in the decision need to be documented:
• COA Maintenance notepad
• create a General Follow Up intray with a notepad detailing the follow up action(s) and route to the MCS Referrals position

For a COA Reason 2:

• Refer to COA Reason 2 Decision and potential FTB implications to determine if the decision should be sent to Centrelink

NTDs for the Change of Assessment (COA) application are made and written by IDMs and CDMs in a standardised format, see COA NTD template.

IDMs are responsible for:

• processing the NTD in Cuba using the MX0-1 letter, and
• recording the Outcome Contact in the COA Maintenance window, and
• recording contact for both customers using the Customer Contact tab either:
• ‘successful outcome contact’ or
• ‘unable to contact’, and
• ensuring the COA Awaiting Decision/Outcome intray deletes and a COA Decision to be Processed intray generates

The CDM Support team is responsible for:

• processing the NTD in Cuba, which is done by using the MX0-1 letter, and
• recording the Outcome Contact by opening the COA Maintenance window and for both customers record a customer contact as either
• ‘successful outcome contact’, or
• ‘unable to contact’

CDM Support Officers, go to Step 2.

IDMs, go to Step 3.

Complete the COA Decision to Be Processed intray within 2 working days to give effect to the decision in Cuba. Read the decision section of the NTD only and check for:

• unintended or unforeseen consequences
• for example, a decision intended to reduce the arrears to nil but a tax refund intercept has been actioned after the decision but before it is sent to the customer, and
• errors while processing the NTD
• for example, the intent does not match the summary decision, or
• spelling/typographical/grammatical/formatting errors

If further clarification is require:

• add a COA Maintenance notepad detailing the information required, and
• email the CDM directly and send a copy to the CDM Support Team mailbox, and
• paste the content of the intray notepad into a separate notepad in the COA Maintenance window

If the NTD increases a customer’s income and there are multiple cases, consider referring the case to CTP, see Capacity to pay (CTP) Child Support.

If there is no variation to the assessment, finalise the COA application in the Finalisation window. The system generated letters (COA8-1) are discarded and replaced with the MX0-1 letter, advising both parties that a COA decision has been made. Document that the system generated letters have been discarded.

If there is a variation to the assessment:

• add a formula assessment registration for any children that have an ‘E’ status, but who are still eligible children. Check Case Liability Rates to see which children are eligible
• process COA changes to the case liability rates
• apply the formula modification in the Additional Registration Information window to give effect to any decision variation
  Note: formula modification will not take effect until eligibility is saved. Understand the changes appearing in the Eligibility screen and be satisfied they are correct before saving.

Also check if the customer:

• has a solicitor as an authorised representative, and
• if the solicitor has requested the decision be sent to them in the COA application or response. If so, send a copy to the address listed on the Authorised Representative form

If there is a reverse case, go to Step 4.

If non-parent carers are a party to the assessment, go to Step 5.

All other instances, go to Step 6.

If the COA decision causes a reverse case to generate, see Managing reverse child support cases to ensure that the accuracy of the reverse case, particularly in relation to collection, has been verified.

If there is already an existing reverse case, a formula modification must be applied to that case, see Reverse cases Cuba Process Help. If the NTD:

• sets or varies the annual rate, add a ‘zero formula modification’ to the reverse case, or
• sets or varies a component of the formula, for example, increasing the payer’s adjusted taxable income, use the same formula modification in the reverse case

Ensure the formula modification is applied to the correct customer.

If non-parent carers are a party to the assessment, go to Step 5.

All other instances, go to Step 6.

To process non-parent carers:

• load the COA application onto 1 case
• process the formula modification on both cases, and
• include a notepad outlining the NTD on the case screen of the case where the application has not been keyed

When processing the NTD, the covering letters generated print locally and only refer to 1 party to the application and actually need to refer to 2 other parties. To remedy this:

• dispose of the incorrect cover letters securely, and
• issue a MX0-1 letter which correctly refers to the other 2 parties to the application, and
• document that the system generated letter has been discarded

When a customer’s role on a case is shown as ‘Other Liable Parent’, process any formula modification relating to them as ‘payee’ even though the non-parent carer is shown as ‘payee’. To set a paying customer's income in both assessments where a non-parent carer is a party to the assessment, different formula modifications are required for the paying customers.

For example:

• the father’s (paying customer) case with a non-parent carer, the formula modification drop down will be ‘PYR ADJ TAX INC’
• the mother’s (paying customer) case with a non-parent carer, the formula modification drop down is ‘PYE ADJ TAX INC’. Selecting ‘PYE’ adjusts the income of the other liable parent (father) even though the non-parent carer is actually the payee

A COA decision is not applicable to the children whose assessment ended on or prior to the date the COA application was lodged.

If a decision applies to a past period and 1 or more of the children's assessment ended during that past period:

• process a mixed assessment, and
• remove any children from the COA registration who did not have an active assessment at the time the COA application was lodged

The option to remove the children from the COA registration is only available to Senior Support Officers (SSO) with CUB access:

• CDM Support Officers refer to their SSO
• IDMs escalate via email to COA Part 6A Programme Support Manager (PSM) to remove the children from the COA registration

Once completed:

• the previous assessment will apply for the children who did not have an assessment in force at the time the COA application, and
• a second assessment based on the COA decision will apply for the children who did have an assessment in force at the time of the application

Before saving eligibility, CDM Support Officers must check the COA Maintenance window or intray notepad for any amendments to the decision requested by the CDM.

Save eligibility to automatically generate new assessment letters (GNV) to both customers, explaining why their child support assessment has been changed:

• Finalise the COA application in the Finalisation window and discard the system generated letters (COA8-1)
• Copy and paste the covering letter into the MX0-1 letter
• Copy and paste the NTD beneath it. This letter and the NTD will now issue through central printing
• Make a note on the system to disregard the system generated covering letter when finalising the decision in the COA maintenance screen

Go to Step 10.

If an error is identified in a finalised NTD, the objections process is usually the appropriate option for customers, even where the DM agrees the NTD contains an error and needs to be corrected, especially if new evidence is submitted or matters are to be reconsidered See the References page for links to the Child Support Guide 4.1: Objections and Objections to Child Support Decisions.

Simple typographical errors that do not alter the outcome of the final decision can be corrected by a DM. Examples of such typographical errors include:

• spelling mistakes
• use of a wrong name or title
• an incorrect amount or date in the reasons for decision, and
• incorrect dates of birth

An amended notice must indicate that it was reissued with corrections on a particular date. Do not alter the date of the decision. The amended notice is not a new decision, and does not result in new objection rights.

The amended NTD must:

• be generated using the MX0-1 letter, and a note on the system to disregard system generated letters when finalising the decision in the COA maintenance screen
• be titled ‘Amended Notice of Decision’
• include a new paragraph detailing the reason for amendment and stating it was reissued with corrections on a particular date

In some situations a finalised NTD can be corrected by using the Registrar’s power to review and alter decisions of delegates. In all such cases however, the original DM cannot amend the NTD, see Correcting errors on Child Support cases.

Use the review and alter powers to only correct an obvious error or mistake in a decision. In all other circumstances, an objection is usually the best option. Examples of errors which can be corrected using the Registrar’s review and alter powers:

• In their reasons for decision, the DM indicates the decision will end on 30 December 2017, however, in the final decision they incorrectly state the end date to be 30 December 2018
• A critical word in a sentence is incorrect, for example ‘Prescribed NAPs can be claimed’ to ‘Prescribed NAPs cannot be claimed
• In their reasons for decision, the DM indicates they do not wish to create arrears or overpayment, however, arrears or overpayment is created when the decision is implemented

An example of when not to use the review and alter powers is:

• DM determines that the correct outcome in the circumstances of the case is for a payee’s income to be set to $40,000 and have stated that this is an appropriate rate so as not to cause an overpayment. The DM makes a typographical error in their decision by stating the payee’s income is to be set at $30,000. Correcting this error and setting the payee’s income at $40,000 will cause an overpayment. Review and alter should not be used to amend this decision as it is not as simple as correcting an error or mistake

When an error can be corrected using the Registrar’s review and alter powers, the DM must:

• contact all parties to advise that an error has been detected and the agency is considering whether it can be corrected outside of the formal objection or appeals process, and
• confirm that all the circumstances and evidence remain unchanged since the original decision was made. If circumstances have changed or the customers have further evidence that was not considered in the original decision, an objection would be the best option

If there is no new evidence or new circumstances, the DM can make a recommendation to change the decision and that this change would be just, equitable and otherwise proper using the correcting errors submission macro. The DM should:

• draft an amended NTD, using the original decision and making the necessary changes
• submit the recommendation and draft NTD to COA and Part 6A Programme Support Manager (PSM) for review
• if the PSM supports the recommendation, they should forward this to Policy Advice

Note: the DM must not advise the customers that the NTD will be amended, or issue the amended NTD to the customers until approval is received from Program Advice. See Correcting errors on Child Support cases.

If an error is corrected using the Registrar’s review and alter powers, the customers’ objection rights start from when they receive the amended NTD.

Once an error is corrected, issue and process an amended NTD in the Finalisation window.

If a decision is flawed to the extent that it is unreasonable for the customer to proceed to objection or court it is likely that the decision is invalid. For example, the wrong law was applied or there was a denial of procedural fairness or a material piece of evidence was overlooked. Refer to Correcting errors on Child Support cases for more information regarding invalid decisions.

An amended NTD must:

• have Policy Advice approval
• be generated using the MX0-1 letter, with a note on the system to disregard system generated letters when finalising the decision in the COA maintenance screen
• be titled ‘Amended Notice of Decision’
• include a new paragraph detailing the reason for amendment and stating it was reissued with corrections on a particular date

If the amended NTD alters the decision, process the updated decision in Cuba in the Amendment group box in the Finalisation window.

Also check if the customer:

• has a solicitor as an authorised representative, and
• if the solicitor has requested the decision be sent to them in the Change of Assessment application or response. If so, send a copy to the address listed on the Authorised Representative form

Customers can be unlocked when:

• the decision has been completed by the DM
• the outcome has been explained to both customers
• the NTD has been issued to all parties, including appropriate Authorised Representatives, and
• the processing has been finalised in Cuba

If the COA application has been finalised and there are no outstanding issues to follow up, unlock the customers and:

• complete minimum collection activity and ensure, where possible, a debt outcome is recorded on the case before unlocking
• delete the CoA Reason 8 and CoA Variation intrays

If the customers are case managed by another area, inform the case manager of the outcome via a notepad in a General Follow Up intray with the date set for 2 days’ time.

If there are outstanding issues that require follow-up, create the appropriate intray or a COA General Follow Up intray detailing the action required. Refer specialised activities to the owning business area. See Customer referral guidelines for Child Support staff. Common activity intrays can be routed to:

• Region: NATIONAL OFFICE
• Office: NATIONAL OFFICE
• Stream/Team: MC SMCN NATIONAL MCS
• Position: A - MSC REFERRALS

Note: CDM Support Officers are required to lock customers and resolve outstanding issues in line with Customer Management Approach (CMA) process.

If customer wishes to lodge a complaint or a privacy incident has occurred, go to Step 12.

Otherwise, procedure ends here.

If a customer is dissatisfied with the COA decision or service provided after receiving the NTD, DMs are to assist in resolving the issues raised by the customer. If the issues cannot be resolved with the DM, customers have the option of:

• objecting to the decision, see Child Support objections
• lodging a complaint, see Managing complaints and feedback

If the customer wishes to pursue either of these options, transfer them to the relevant business area, see Customer referral guidelines for Child Support staff.

Ensure the customer understands that disclosure of all relevant facts disclosed in the NTD does not constitute a privacy breach.

Immediately inform the IDM Team Leader or CDM Contract Manager if the customer indicates they are concerned their privacy has been breached by disclosure of:

• personal information to 1 customer about the other customer or third party that was not relevant to the decision
• information to 1 customer about the other customer or a third party that was contained only in the red privacy page of the forms
• information that the customer disclosed and said they did not want taken into account in the decision, see Open exchange of information for Child Support customers

See Privacy incidents for more information.

Multiple cases

If a customer has multiple cases and the COA decision has increased their adjusted taxable income, consider whether a capacity to pay referral should be made to ensure fairness and equity for the child support payable in all of their active cases.

Refer to the capacity to pay referral guidelines for further information.