Manual reconciliation procedure for child support estimates (from 1 July 2011) 277-07060020

Policy

The Child Support Guide 2.4.4.30: Amended tax assessments

The Child Support Guide 2.5.1: Income estimates for a year of income

The Child Support Guide 6.2.1: Information need not be in writing

Legislation

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

Child Support (Assessment) Act 1989

• section 56, When amended tax assessment may be taken into account
• section 57(7), Higher taxable income to be taken into account
• section 58A(3B) - 58A(3E), Amended tax assessments - retrospective determinations
• section 58A(3F), Amended tax assessments - prospective determinations
• section 60, Parent may elect to estimate his or her adjusted taxable income for a year of income
• section 61, Effect of election
• section 62, Revocation of income election
• section 62A, Parent must elect a new estimate of his or her adjusted taxable income for a year of income
• section 63, Effect of later election
• section 63AA, Registrar may refuse to accept an income election
• section 63AB, Notice to be given if Registrar refuses to accept an income election
• section 63AC, Parent may elect a new year to date income amount
• section 63AD, Registrar may refuse to accept an election of a new year to date income amount
• section 63AE, Registrar may determine a new year to date income amount
• section 63AF, Parent’s applicable YTD income amount
• section 63A, Amendment of assessment based on income election if event affecting accuracy of estimate occurs
• section 63B, Amendment of assessment based on income election if Registrar asks for information supporting estimate
• section 63C, Amendment of assessment in minimum rate cases
• section 64, Reconciliation using a parent’s actual adjusted taxable income - single election
• section 64A, Reconciliation using a parent’s actual adjusted taxable income - more than one income election
• section 64AA, Action by Registrar following reconciliation
• section 64AB, Registrar to determine a parent’s adjusted taxable income for the purposes of reconciliation
• section 64AC, Reconciliation using a parent’s determined ATI - single income election
• section 64AD, Reconciliation using a parent’s determined ATI - more than one income election
• section 160, Notification of requirements
• section 161, Obtaining of information and Evidence
• section 162A, Obtaining of information in relation to residents of reciprocating overseas jurisdictions

Child Support (Registration and Collection) Act 1988

• section 80, Decisions against which objection may be lodged

Delegations and authorisations

Child Support Services, Delegations and Authorisations.