Two or more children – only one subject of dispute
Miles has a child support assessment for 2 children, Andrea 12 and Brendan 10, payable to Francis. Miles applies to a court for a s107 declaration in relation to child support payable for Brendan.
A suspension determination must be made that results in it paying to Francis 68% of the child support it receives from Miles, and holding 32% of the amount in reserve.
This proportion is calculated by comparing the child support payable using 2009 basic values (assuming Miles has an adjusted taxable income of $50,000 and Francis $40,000) for one child ($5,014) with the child support payable for 2 children ($7,342), that is $5,014/$7,342 = 68%.
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