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Income processing for Child Support customers 277-07010000



Legislation

Links to the Federal Register of Legislation site go to a 'Series' page. Select the 'Latest' version.

Child Support (Assessment) Act 1989

  • section 34A, Registrar must make assessment when new tax figure is available
  • section 41, Working out parent's child support income
  • section 42, Working out parent's combined child support income
  • section 43, Working out parent's adjusted taxable income
  • section 45, Working out the self-support amount
  • section 46, Working out parent's relevant dependent child amount
  • section 47, Working out multi-case allowance
  • section 56, Taxable income as assessed under Income Tax Assessment Act
  • section 57, Taxable income for child support purposes where taxable income determined to be nil under Income Tax Assessment Act
  • section 58, Determination by the Registrar of a parent's adjusted taxable income
  • section 58AA, ATI Indexation Factor for determinations under section 58
  • section 58A, Subsequently ascertaining components of a parent's adjusted taxable income

Child Support (Assessment) Regulations 2018

  • section 10, Taxable income - prescribed provisions and circumstances
  • section 11, Adjusted taxable income - prescribed circumstances
  • section 13, Prescribed payments

Delegations and authorisations

Child Support Services, Delegations and Authorisations

SO2

  • To determine an income where taxable income is not readily ascertainable.

SO4

  • To amend an assessment when a taxable income has been amended.

Service Support Officer (SSO)

  • To authorise retrospective application of an amended taxable income where special circumstances apply, or in circumstances beyond a customer’s knowledge or control.
  • To correct a simple factual error. SO3s and SO4s are expected to implement these decisions. See Correcting errors on Child Support cases

EL2

  • To have an income deleted from Cuba. Authorisation must be sought prior to deleting an income