Skip to navigation Skip to content

Australian Taxation Office (ATO) income for Child Support customers 277-07010010

Expand/Collapse all sectionsExpand all


Contact details

CS ATO and DVA Relationships (CSADR)

Macros

Correcting errors submission

Cuba Incident Forms (CIF)

PSM enquiry

External website

Australian Taxation Office (search for Lodgement program framework)

Lodge a non-lodgement advice

Examples - dates of effect of incomes

Table 1: this table provides examples of dates of effect of provisional, original taxable and amended taxable incomes. The pre 23 May 2018 legislation applies with regards to amended incomes and 1 of the exceptions in section 56(2) or 57(2) of the Child Support (Assessment) Act 1989.

Income / results

Date received

Income type

Amount

Date of effect

Explanation of effect

1

01/08/2014

Provisional

$43,000

01/08/2014 - 31/10/2015
  • no taxable income is available
  • Provisional income 1 is applied from the start date of the new Child Support (CS) period to the end of the CS period

2

27/01/2015

ATO - assessed (original)

$42,000

27/01/2015 - 31/10/2015
  • ATO income 2 is less than provisional income 1
  • as the customer has not lodged their tax return on time, there are no grounds to apply ATO income 2 retrospectively
  • ATO income 2 is applied prospectively from date received 27/01/2015 (pursuant to subsection 58A(3) of the Child Support (Assessment) Act 1989)

3

31/03/2015

Amended ATO (amended)

$36,000

27/01/2015 - 31/10/2015
  • Amended ATO income 3 is less than provisional income 1 and ATO income 2
  • For the first part period effective 1/08/2014, as Amended ATO income 3 is lower, provisional income 1 remains in place (the operation of subsection 58A(3) prevents amendment for this period)
  • For the second part period effective 27/01/2015, section 58A is not relevant. Amended ATO income 3 replaces ATO income 2 from the effective date of 27/01/2015 regardless of whether it is higher or lower

Net result

01/08/2014

Provisional

$43,000

In use from: 01/08/2014 - 26/01/2015

Provisional income 1 remains in place from the initial effective date of 01/08/2014

Net result

31/03/2015

Amended ATO (amended)

$36,000

In use from: 27/01/2015 - 31/10/2015

Amended ATO income 3 replaces ATO income 2 from the initial effective date of 27/01/2015 and remains in place until the end of the CS period 31/10/2015

Table 2: this table provides examples of dates of effect of provisional, original taxable and amended taxable incomes. The pre 23 May 2018 legislation applies with regards to amended incomes and 1 of the exceptions in section 56(2) or 57(2) of the Child Support (Assessment) Act 1989.

Income / result

Date received

Income type

Amount

Date of effect

Explanation of effect

1

01/08/2014

Provisional

$50,000

01/08/2014 - 31/10/2015
  • No taxable income is available
  • Provisional income 1 is applied from the start date of the new Child Support (CS) period to the end of the (CS) period

2

01/12/2014

Provisional

$45,000

01/12/2014 - 31/10/2015
  • Provisional income 2 is less than provisional income 1
  • As customer can no longer lodge their tax return on time, there are no grounds to apply income 2 retrospectively
  • Provisional income 2 is applied prospectively from date received 01/12/2014 (pursuant to subsection 58A(3) of the Child Support (Assessment) Act 1989

3

27/01/2015

ATO - assessed (original)

$30,000

27/01/2015 - 31/10/2015
  • ATO income 3 is less than provisional incomes 1 and 2
  • ATO income 3 is applied prospectively from date received 27/01/2015

4

31/03/2015

Amended ATO (amended)

$49,000

01/12/2014 - 31/10/2015
  • Amended ATO income 4 is less than provisional income 1 but more than provisional income 2 and ATO income 3
  • For the first part period effective 1/08/2014, as Amended ATO income 4 is lower, provisional income 1 remains in place (the operation of subsection 58A(3) prevents amendment for this period)
  • For the second part period effective 01/12/2014, as Amended ATO income 4 is higher, it replaces Provisional income 2 from the effective date 01/12/2014
  • For the third part period effective 27/01/2015, section 58A is not relevant. Amended ATO income 4 replaces ATO income 3 from the effective date of 27/01/2015, regardless of whether it is higher or lower

Net result

01/08/2014

Provisional

$50,000

In use from: 01/08/2014 - 30/11/2014

Provisional income 1 remains in place from the initial effective date of 01/08/2014

31/03/2015

Amended ATO (amended)

$49,000

In use from: 01/12/2014 - 31/10/2015

Amended ATO income 4 replaces provisional income 2 and ATO income 3 from the initial effective date (of income 2) of 01/12/2014 and remains in place until the end of the (CS) period 31/10/2015

Table 3: this table provides examples of dates of effect of provisional, original taxable and amended taxable incomes (on or after 23 May 2018).

Income / result

Date received

Income type

Amount

Date of effect

Explanation of effect

1

01/08/2017

Provisional

$50,000

01/08/2017 - 31/10/2018
  • No taxable income is available
  • Provisional income 1 is applied from the start date of the new Child Support (CS) period to the end of the CS period

2

27/01/2018

ATO assessed (original)

$38,000

27/01/2018 - 31/10/2018
  • ATO income 2 is less than provisional income 1 and lodged late
  • ATO income 2 is apples prospectively form date received 27/01/2018

3

31/03/2018

Amended ATO (amended)

$34,000

31/03/2018 - 31/10/2018
  • Amended ATO income 3 is issued after 23 May 2018 is less than ATO income 2 and does not meet the other criteria to be applied retrospectively
  • Amended ATO income 3 is applied prospectively from date received 31/03/2018

Net result

01/08/2017

Provisional

$50,000

In use from 01/08/2017 - 26/01/2018

Provisional income 1 remains in place from the initial effective date of 01/08/2017

27/01/2018

ATO assessed (original)

$38,000

In use from 27/01/2018 - 30/03/2018

ATO income 2 remains in place from the initial effective date of 27/01/2018

31/03/2018

Amended ATO (amended)

$34,000

In use from 31/03/2018 - 31/10/2018

Amended ATO income 3 replaces ATO income 2 from the date it was received 31/03/2018 and remains in place until the end of the CSP 31/10/2018

Table 4: this table provides examples of dates of effect of provisional, original taxable and amended taxable incomes (on or after 23 May 2018).

Income / result

Date received

Income type

Amount

Date of effect

Explanation of effect

1

01/08/2017

Provisional

$50,000

01/08/2017 - 31/10/2018
  • No taxable income is available
  • Provisional income 1 is applied from the start date of the new Child Support (CS) period to the end of the CS period

2

29/01/2018

ATO - assessed (original)

$38,000

01/08/2017 - 31/10/2018
  • ATO income 2 is less than provisional income 1 and lodged on time (through a tax agent)
  • ATO income 2 is applied retrospectively from start of the CS period

3

15/02/2018

Amended ATO (amended)

$30,000

01/08/2017 - 31/10/2018
  • Amended ATO income 3 is issued after 23 May 2018, is less than ATO income 2 and was lodged within 28 days of immediately preceding tax assessment
  • Amended ATO income 3 is applied retrospectively from the start of the CS period

Net result

31/03/2018

Amended ATO (amended)

$30,000

In use from 01/08/2017 - 31/10/2018

Amended ATO income 3 replaces ATO income 2 from the start of the CS period and remains in place until the end of the CS period 31/10/2018

Table 5: this table provides examples of dates of effect of provisional, original taxable and amended taxable incomes (on or after 23 May 2018).

Income / result

Date received

Income type

Amount

Date of effect

Explanation of effect

1

01/08/2017

Provisional

$50,000

01/08/2017 - 31/10/2018
  • No taxable income is available
  • Provisional income 1 is applied from the start date of the new Child Support (CS) period to the end of the CS period

2

27/01/2018

ATO assessed (original)

$38,000

27/01/2018 - 31/10/2018
  • ATO income 2 is less than provisional income 1 and lodged late
  • ATO income 2 is applied prospectively from date received 27/01/2018

3

31/03/2018

Amended ATO (amended)

$44,000

27/01/2018 - 31/10/2018
  • Amended ATO income 3 is issued after 23 May 2018 is more than ATO income 2 but less than provisional income 1
  • Amended ATO income 3 is applied retrospectively from the same date as ATO income 2 which it replaces (which was only applied prospectively as it was less than provisional income 1)

Net result

01/08/2017

Provisional

$50,000

In use from 01/08/2017 - 26/01/2018

Provisional income 1 remains in place from the initial effective date of 01/08/2017

31/03/2018

Amended ATO (amended)

$44,000

In use from 27/01/2018 - 31/10/2018

Amended ATO income 3 replaces ATO income 2 from the dame date it was applied and remains in place until the end of the CS period 31/10/2018

Table 6: this table provides examples of dates of effect of provisional, original taxable and amended taxable incomes (on or after 23 May 2018).

Income / result

Date received

Income type

Amount

Date of effect

Explanation of effect

1

01/08/2017

Provisional

$50,000

01/08/2017 - 31/10/2018
  • No taxable income is available
  • Provisional income 1 is applied from the start date of the new Child Support (CS) period to the end of the CS period

2

27/01/2018

ATO assessed (original)

$38,000

27/01/2018 - 31/10/2018
  • ATO income 2 is less than provisional income 1 and lodged late
  • ATO income 2 is applied prospectively from date received 27/01/2018

3

31/03/2018

Amended ATO (amended)

$60,000

01/08/2017 - 31/10/2018
  • Amended ATO income 3 is issued after 23 May 2018 is greater than both ATO income 2 and provisional income 1 and is applied retrospectively
  • Amended ATO income 3 is applied retrospectively from the start of CS period

Net result

31/03/2018

Amended ATO (amended)

$60,000

In use from 01/08/2017 - 31/10/2018

Amended ATO income 3 replaces both ATO income 2 and provisional income 1 from the start of the CS period and remains in place until the end of the CS period 31/10/2018

Table 7: this table provides examples of dates of effect of provisional, original taxable and amended taxable incomes (on or after 23 May 2018).

Income / result

Date received

Income type

Amount

Date of effect

Explanation of effect

1

01/08/2017

Provisional

$50,000

01/08/2017 - 31/10/2018
  • No taxable income is available
  • Provisional income 1 is applied from the start date of the new Child Support (CS) period to the end of the CS period

2

29/10/2017

ATO assessed (original)

$38,000

01/082017 - 31/10/2018
  • ATO income 2 is less than provisional income 1 and lodged on time
  • ATO income 2 is applied retrospectively from the start of the CS period

3

15/02/2018

Amended ATO (amended)

$30,000

15/02/2018 - 31/10/2018
  • Amended ATO income 3 is issued after 23 May 2018 is less than ATO income 2 and was not lodged on time or within 28 days of immediately preceding tax
  • Amended ATO income 3 is applied prospectively from the date of notification 15/02/2018

Net result

01/08/2017

ATO - assessed (original)

$38,000

In use from 01/08/2017 - 14/02/2018

ATO income 2 replaces provisional income 1 and remains in place from the start of the CS period

15/02/3018

Amended ATO (amended)

$30,000

In use from 15/02/2018 - 31/10/2018

Amended ATO income 3 replaces ATO income 2 from the date it is received from the ATO 15/02/2018 and remains in place until the end of the CS period 31/10/2018

Note: if the Registrar was satisfied special circumstances prevented the customer from seeking the amended tax assessment sooner, it would apply from the same date the immediately preceding taxable income applied. In this example it would have applied from the beginning of the Child Support (CS) period.