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Income processing for Child Support customers 1 July 2008 to 29 June 2011 (21 November 2012 for WA ex-nuptial cases) 277-07020000



Policy

Child Support Guide 2.3: Child support periods

Child Support Guide 2.4.2: Formula tables and values

Child Support Guide 2.4.4 Child support income

Child Support Guide 2.4.11 Fixed annual rate

Child Support Guide 2.4.12: Minimum annual rate

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 taxable income figure is available

  • section 41, Working out parent's child support income
  • section 42, Working out parents' 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 is as assessed under Income Tax Assessment Act
  • Section 56(2)(d)), Taxable income is as assessed under Income Tax Assessment Act. When amended tax assessment may be taken into account
  • section 57, Taxable income for child support purposes where taxable income determined to be nil under Income tax Assessment Act etc
  • section 58, Registrar determination of adjusted taxable income
  • 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

Service Officer 2 (SO2)

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

Service Officer 4 (SO4)

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

Service Officer 3s and SO4s

  • To correct a simple factual error

See Correcting errors on Child Support cases

EL2

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

For more information, see Child Support Services, Delegations and Authorisations