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