Income processing for Child Support customers 277-07010000
This document outlines information about income processing for Child Support customers from 1 July 2011 (22 November 2012 for WA ex-nuptial cases). It details the different types of incomes that may be used in an assessment and when to update a customer's income. Using the most up to date income for customers is essential to ensure accurate assessments and compliance.
Income types
There are a number of income types Child Support can use in an assessment. Child Support must be satisfied the income used accurately reflects a customer's actual income.
For income processing for the period 1 July 2008 to 30 June 2011 (21 November 2012 for WA ex-nuptial cases) see Income processing for Child Support customers 1 July 2008 to 30 June 2011 (21 November 2012 for WA ex-nuptial cases).
From the 1 July 2023, Return not Necessary (RNN) deemed incomes can be used when the ATO has recorded a Return not Necessary indicator for a parent for a financial year.
International parents
For details on the use of international incomes in child support assessment, including how to obtain income information for customers living overseas, see Income processing for Child Support customers (International Parents).
The Resources page has links to examples, macros, websites and templates.
Contents
Australian Taxation Office (ATO) income for Child Support customers
Child Support customers impacted by the Douglas decision
Cuba rules for Child Support customers
Deemed and default income for Child Support customers
Derived income for Child Support customers
Effect of income changes for Child Support customers
Income processing for incarcerated Child Support customers
Lodgement rules for incomes in Cuba
Notify Child Support customers of income changes
Exceptions to the income date of effect rules in certain circumstances
Income Tax Declaration in Pluto
Related links
Change of assessment in special circumstances
Child Support Estimates - Reconcile (from 1 July 2011)
Child Support estimates review (Post 1 July 2010)
Child Support's information gathering powers
Contact with Child Support customers
Correcting errors on Child Support cases
Customer referral guidelines for Child Support staff
Direct requests for information from Department of Veterans Affairs' (DVA)
Documenting Child Support information
Fixed annual rate not to apply applications
Income processing for Child Support customers (International Parents)
Minimum Annual Rate to nil - Reducing Child Support assessments
Child support overpayments and other payee debt
Possible tax evasion by Child Support customers (individuals and business)
Post Separation Income for Child Support customers
Taxable and non-taxable (tax exempt) payments for Centrelink Payment Summary