Child Support estimates (Pre 1 July 2010) 277-07070000

A customer may contact Child Support verbally, electronically or otherwise in writing to make an estimate election. Customers may also discuss their situation without identifying that they wish to lodge an estimate. In these situations provide all options to customers including estimates, where appropriate. Indications that an estimate may be appropriate could include the customer discussing:

• the loss of a job or contract
• a significant reduction in hours or overtime
• difficulties meeting their payments, or
• that they have recently started receiving Centrelink payments

It is essential to explore the customer's circumstances, now and in the future, to establish if an estimate is the best option for them.

If the parent is not already on the telephone, contact them to discuss the following:

• the definition of an estimate, go to Step 2 for more information
• how an estimate election can be made, go to Step 3 for more information
• that the estimate must remain accurate, go to Step 4 for more information
• the criteria that must be met for an estimate to be lodged, go to Step 5 for more information

See Contact with Child Support customers.

An estimate is an election for the child support assessment to be calculated based on a parent's estimate of their future taxable income and other component amounts (i.e. their adjusted taxable income).

An estimate takes effect from:

• the day the estimate election is received by us, or
• the day the child support period starts, if the parent makes the estimate before the start of the child support period

The parent can choose to have the estimate end:

• 15 months after the start date of the child support period, or
• 12 months from the date of the election, if the remainder of the child support period is 12 months or greater

For more information see Child Support Guide 2.5.1.50: Estimates of income - before 1 July 2010.

An estimate election can be provided verbally, in writing (fax or post), by email or via CSAOnline. It is preferred that an estimate is lodged over the phone as this provides an opportunity to provide information to the customer. As an estimate will generally take effect from the date it is lodged it is important that parents are made aware of their different lodgement options.

When an estimate is accepted from a parent it is the parent's responsibility to keep their estimate up to date. Parents must advise Child Support within 14 days of any event that will affect the accuracy of their estimate. Penalties may apply if a parent underestimates their income.

Events that affect the accuracy of an estimate could include:

• a redundancy, superannuation or eligible termination payment
• a change in earnings due to overtime or reduced hours
• a change in employment
• the commencement or cessation of Parental Leave Payments (effective 1 January 2011)
• receipt of a bonus, or
• a change in net rental property loss or reportable fringe benefits

In the case of an increase in income if a parent complies with their obligations and advises Child Support of a change within 14 days of the event, the estimate will be updated from the date they advise us. Otherwise, the estimate will be updated from the date of the event. This must be made clear to the parent because it helps to encourage compliance with their notification requirements. In the case of a decrease in income, effect to the change will be given from the date of notification.

An estimate can also be updated every 2 months whether or not there has been an event that causes the original estimate to become inaccurate.

Parents need to consider if it is likely that their income will vary in the remainder of the estimate period. An estimate must be updated to take into account any increase in income. For further information see the estimate review and reconciliation documents. See Child Support estimates review (pre 1 July 2010) and Child Support estimates – Reconcile (pre 1 July 2011).

The following criteria must be met for Child Support to accept a parent's estimate election:

• the estimate is complete, go to Step 6 for more information
• the estimate is valid, go to Step 7 for more information

The minimum details required are:

• an indication of the case(s) the election will apply to
• the estimate period
• the estimated child support income, that is taxable income and other component amounts (i.e. their adjusted taxable income), and
• the reason for lodging the estimate, that is explanation of why their income has reduced

For more information see Child Support Guide 2.5.1.50: Estimates of income - before 1 July 2010.

An estimate will be valid if:

• a child support assessment is active, that is Stage 2 case
• there is no income amount order in force on the day of the election or for any part of the remainder of the child support period for any children of the assessment. For example: if an agreement or order sets a periodic amount for 1 child but a younger child is assessed under the formula the parents would be unable to estimate their income for use in the formula for the younger child
• the first election (the annualised amount) in a child support period is for 85% or less of the person's taxable income and other component amounts, that is their adjusted taxable income) for the last relevant year of income, or if their taxable income for the last relevant year has been amended by the ATO, 85% or less of the amended taxable income for the last relevant year (regardless of whether or not that amended income is used in a child support assessment). See Child Support Guide: 2.4.4 Child support income
• a subsequent estimate in a child support period:
1. is not lodged within 2 months of the last estimate being lodged, refer to Less than 2 months below for further information, and
2. the amount is greater or less than the amount of the first election in the period

A parent with multiple cases may lodge an estimate of income for the case/s where an income amount order is not in force.

If a parent is prevented from lodging an estimate because there is an Income Amount Order in force, a Change of Assessment application may be appropriate. Alternatively, there may be an unemployment clause in an agreement or Court Order that could be invoked. These options should be explored with the customer.

Taxable Income: To establish if an election is 85% or less of a person's adjusted taxable income the current child support assessment must be based on:

• a taxable income as assessed by the ATO (or an overseas authority where the parent is resident in a reciprocating jurisdiction), or
• an income tax declaration (ITD) provided by the parent

If the assessment is not based on a taxable income or an ITD, offer the parent the option to provide an ITD. Ensure that the parent understands the ITD is a declaration of their taxable income for a previous financial year where as their estimate election is an estimate of their future adjusted taxable income.

Less than 2 months: If a customer wishes to update an estimate in the child support period and it has been less than 2 months since the last estimate was lodged, their estimate can be reviewed. For further information see Child Support estimates review (pre 1 July 2010).

If it has been less than 2 months since the last estimate was lodged and the current estimate has been reviewed, encourage the customer to lodge a new estimate after the 2 month period has expired. This is important because if the estimate is reconciled, only the last estimate in the period may be reconciled (although earlier estimates can be reviewed). This may mean that income fluctuations over the estimate period are not captured through the reconciliation process.

Note: if minimum annual rate (MAR) applied at any time during the estimate period, the estimate cannot be reconciled, only reviewed.

For further information regarding the validity requirements of estimates See Child Support Guide 2.5.1.50: Estimates of income - before 1 July 2010.

If the estimate is not the first estimate election in the child support period check the earlier estimate(s) for accuracy. See Child Support estimates review (pre 1 July 2010).

In most circumstances the review of any current estimates can be completed before accepting a new estimate.

If the estimate cannot be reviewed because the parent does not have all relevant information gain a commitment from the parent to contact Child Support within a reasonable timeframe to supply this information. If the existing estimates in the child support period have not been reviewed, create an Estimate Review Required intray on the customer and lock them until it is completed.

Continue with the customer's estimate whilst awaiting information from the customer, for a review.

Record the estimate election in Cuba. From the Client Income window select the Estimate menu from the Go menu. Cuba will proceed to the Estimate Period Selector. Record the notification date and select the estimate type, for example EST, OS EST. Select the Estimate Pre July 2010 button. This will show all valid cases. Select the case(s) as elected by the customer followed by OK. This takes the user to the Estimate Income screen.

• Date of Notification is the date the customer advises their income election. The date is taken from the period selector
• Date of Event is the date that the customer’s income changed
• Effective (Start) Date is the date the estimate affects the assessment and is loaded by CUBA

Reason for estimate: The customer must advise why their income has changed. Reasons for lodging an estimate may include:

• loss of job
• reduced hours
• part time hours
• loss or increase in overtime
• commencement or cessation of Parental Leave Payments, or
• ATI in assessment is inflated due to a one off event such as a redundancy or compensation payout

Note: this is the minimum detail required to save the estimate as pended. The estimate can be completed later however, where possible the customer should provide all available income details prior to saving the estimate as pended.

• Year to date: is the adjusted taxable income from the start of the current financial year to the day before the estimate is lodged

If the customer is unable to confirm their YTD at the time of the estimate election, record as much information as the customer is able to provide. Ask the customer to obtain accurate YTD income details and to call back with this information. Document the details of the YTD income provided by the customer as this information is used for review and reconciliation.

The Estimate and YTD Calculators are used to record the estimated ATI details provided by the customer.

Income Details: Enter the customer's income for the estimate period. If the customer is unsure of their taxable income or other component amounts they should check information with the ATO, their accountant or other relevant sources.

Employment Type: enter the appropriate income type which may include:

• salary and wages / allowances
• business income
• taxable pensions or benefits
• tax free pensions or benefits
• Net Capital Gains
• Eligible Termination Payment (ETP) - (effective 3 June 2010, the legislative terminology for 'eligible termination payments' has changed to 'payments for termination of employment'), or
• other income

Amounts can be calculated by entering weekly, fortnightly, 4 weekly, monthly or one off payments (this will be pro-rated across the whole period).

The date ranges for the YTD and estimate calculator will only allow the user to enter income received between the ‘from’ and ‘to’ date of each period. Any dates other than for a one off payment, must be the date the customer began earning the income within the YTD or Estimate period. For example, if a customer only worked for 6 weeks within the estimate period, the start and end date of employment must be recorded.

Each income type automatically updates the correct corresponding field in the income details, for example:

• Gross income is calculated from salary and wages/allowance and business income
• Other Income is calculated from Net Capital Gains, ETP and Other Income

Taxed and tax free pensions or benefits are entered in employment detail field and transferred by Cuba to the relevant income detail fields.

Net rental income, Net financial investment income, Targeted foreign income, Reportable Fringe benefits and Reportable superannuation fields cannot be entered from the Income Calculator. The customer must provide an amount for the estimate period or an annual amount.

Annual and period buttons

The Cuba default is ‘period’, to enter amount select:

• Income details - Annual: enter the income details as an annual rate, or
• Income details - Period: enter the income details as they relate to the estimate period

The Annual or Income button can be changed at any time to reflect how a customer provides their income information. For example, a customer may provide their expected net rental loss for the remaining estimate period and their reportable fringe benefits as an annual amount. Selecting ‘period’ for the net rental loss and ‘annual’ for the reportable fringe benefits provides for accurate recording and calculation of the customer’s information.

The Income details group box has fields for both Net Rental Income and Net Financial Investment Income. Record the total of all rental income less rental expenses and all financial investment income less allowable investment related expenses. The net amount (profit or loss) is recorded in the respective field. If there is a net loss (for either) the value must be recorded in the respective field as a negative. The loss(es) will be automatically included in the Total Net Investment Loss field.

When a customer provides their taxable income, it may already include an adjustment for net rental property and or investment losses. If the customer confirms the amount they provided as their taxable income includes any adjustments for the rental and/or financial investment income and expenses, request they provide:

• their rental income and associated rental expenses (rental interest deductions, other rental deductions, capital works deductions)
• their total investment income and investment related expenses, and
• all other income and expense

Note: while an amount may display in Cuba, total net investment loss (other than rental property losses) and reportable superannuation contributions are not included in the customer's adjusted taxable income for:

• WA Ex-nuptial customers, or
• any estimates with an effective start date prior to 1 July 2009

Select the Calculate button to display the ATI. Calculate can be selected at any time however any subsequent changes to amounts entered will require the Calculate button to be reselected.

When all relevant information has been recorded in the calculator select Ok. This will return Cuba to the Estimate Income window.

International Note:

• When taking an estimate from a parent who is overseas in a reciprocating jurisdiction, the parent must include their overseas income in the estimate. As it is difficult for Child Support to verify this information, documentary evidence will generally be required of the estimated income before accepting the estimate. This could include information from an employer or an overseas authority verifying the parent's income. This should be discussed with the parent while taking the estimate election
• If the parent is using overseas income as all or part of the estimate, use the same exchange rate that was used in the calculation of the last relevant year income
• Section 162A of the Child Support (Assessment) Act 1989, allows a parent who is a resident of a reciprocating jurisdiction to notify Child Support of an event within 60 days of that event occurring. This means that where a domestic parent has 14 days, a parent who is resident in a reciprocating jurisdiction has 60 days

If a parent wishes to lodge an estimate of income and their taxable income for the last relevant year has been amended by the ATO, the estimated amount must be compared to the amended income (regardless of whether or not that amended income is used in a child support assessment) to determine whether the estimate is not more than 85% of their ATI for the last relevant year (sub-section 56(2)(d)).

Cuba‘s current test performs the 85% validity check against the LRYI used in the assessment.

Cuba will display a message after Calculate is selected. If the estimate is greater than 85% of the LRYI confirm with the customer that the amounts provided are correct.

A manual calculation will be required if the taxable income for the last relevant year has been amended by the ATO and not used in the assessment. Compare the estimate’s Adjusted Taxable Income to the Amended Taxable Income and document this calculation in the estimate notepad. If the estimate is greater than 85% of the Amended Taxable Income confirm with the customer that the amount provided is correct.

If the amounts are correct, the estimate can be made invalid, see Step 2 in Table 4.

Cuba will display a message if an estimate leads to fixed annual rate (FAR) assessment. Customers may make an application for FAR not to apply see Fixed annual rate not to apply applications.

Cuba will display a message if 1 or more cases are going to end during the estimate period to prompt discussion of the matter with the customer. Advise the customer income earned within the financial year but after the case ends will be included in the estimate reconciliation.

Note: when an estimate election is lodged via CSAOnline it will be saved with a status of Pended. An intray will also be created and routed for processing.

Select the Rights and Obligations button to open the text window (Cuba will automatically update the checkbox). Rights and obligations must be discussed when a parent makes an income election. The rights and obligations that must be discussed and include:

• If a change occurs to your income, you must call us within 14 days of that event, the estimate may be changed from that date
• Your estimate can be reviewed at any time if it is believed your estimated income is no longer accurate
• If your income increases, and you do not inform us within 14 days, the change may be backdated and this may cause arrears
• If your income decreases, and you do not inform us within 14 days, it is unlikely that the change will be backdated
• Your estimate will be reconciled at a later date and if found to be inaccurate, changes may be backdated. Penalties may also apply
• The other party may object to a decision to accept your estimate, and
• If your estimate is refused to be accepted, you may object to that decision. You must do this within 28 days of receiving notification of the decision

There may be situations that require a new estimate to be processed with a start date in the past. An example of this would be if there is a document on Cuba that clearly shows a customer advised Child Support their income had changed and requested to lodge an estimate but the Service Officer did not act on the request. Cuba will allow an estimate election to be recorded with a retrospective start date. For more detailed information, see Estimates Cuba Process Help (pre 1 July 2010 provisions).

Once an estimate with a retrospective start date is loaded, forward the Pending Estimated Income intray to the Technical Support Team for approval. The approval of a retrospective estimate election must be conducted by a Service Support Officer (SSO). Do not route this estimate to a Service Officer 4 (SO4).

When determining other component amounts for estimates with an effective start date prior to 1 July 2009, do not include reportable superannuation contributions and/or net financial investment loss. Only include net rental property loss, reportable fringe benefits, tax-free pensions or benefits and target foreign income (where applicable).

An estimate will sometimes need to be re-keyed into Cuba because a simple keying error has occurred. For example, if a SO3 makes a keying error and this is noticed by a SO4 during the approval process, the SO4 will send the estimate back to the SO3 to be re-keyed. In these circumstances the SO3 will re-key the estimate from the original notification date. This does not need to be sent to a SO5 for approval as a retrospective estimate.

When a customer lodges an estimate and the amount of their income is:

• no more than the single parenting payment - maximum basic amount, the customer's assessment will be reduced to a fixed annual rate (FAR) if the customer's previous year's income does not contain a Government benefit
• close to or less than the self support amount the customer's assessment will be reduced to a minimum annual rate (MAR) if the customer's previous year's income does contain a Government benefit

The customer can make an application to have their FAR not apply by following the procedures outlined in Fixed annual rate not to apply applications (CS) or for more detail on fixed annual rates See Child Support Guide 2.4.11: Fixed annual rate.

Note: if a customer lodges a subsequent estimate that increases their assessed rate above the minimum rate, a 28 day 'grace period' will apply before the increased assessed rate will be applied. For more detail See Child Support Guide 2.4.12: The minimum annual rate.

Check the parent's estimate history and any relevant information in Cuba, ATO systems and the External Information window for:

• previous estimates of incomes. If these estimates have been reviewed or reconciled check the reasons for this, and
• any information that may contradict that supplied by the parent

If there is an indication that a parent has knowingly underestimated their income in the past, or contradictory information becomes apparent, the Service Officer must be satisfied that the customer's current estimate is accurate before approving it.

Use the information available such as:

• the Cuba Benefits window
• External Information window in Cuba
• other information in Cuba, and
• ATO systems, that is check for employment declarations

to attempt to confirm the information the parent supplied regarding their estimate of income, that is the reason for the estimate and the amount estimated.

If

• the parent has a history that indicates they have knowingly underestimated in the past and Child Support have been unable to confirm the information they have supplied
• any information has been located that contradicts that supplied by the parent, or
• the parent is overseas in a reciprocating jurisdiction

further information may be required from the customer.

Is further information required?

• Yes, go to Step 2
• No, see Table 4

If there is reason to doubt the accuracy of an estimate or the parent is overseas in a reciprocating jurisdiction, contact the parent to request further evidence. If the parent cannot be contacted or if the parent is overseas, request additional evidence in writing. See Contact with Child Support customers.

Whilst it is not a legal requirement for parents to provide documentary evidence of their claims the Service Officer must be satisfied that the customer's actual income will not be higher than their estimated income.

Documentary evidence includes:

• an employment termination certificate
• payslips
• a statement of benefit from Centrelink (if this information is not available on the Benefits window in Cuba), or
• a provisional profit and loss statement

Note: customers should not be encouraged to obtain such a statement from their accountant without being warned that:

• the accountant is likely to charge for this service
• Child Support will not contribute towards that cost

If the parent refuses to provide evidence, decide if the actual income is likely to be the same as or lower than the estimated income. To assist information can be requested from third parties such as an employer. See Child Support's information gathering powers.

When taking an estimate from a parent who is not in Australia seek documentary evidence to support the parent's claims. The decision to accept an estimate of this type without evidence must be made by a Service Support Officer (SSO).

If satisfied that a parent is underestimating, (that is their actual income is higher than their estimate of income) the election must be refused. For example, there is no apparent change in income and no reason is provided for lodging the estimate.

An estimate election can be:

• invalid, go to Step 2
• incomplete, go to Step 3
• refused, go to Step 4
• accepted, go to Step 8

All decisions relating to estimate elections must be authorised by a SO4 or above except for staff in SAS SETs. If a SO3 (not in SET) takes an estimate election they must pend the estimate and route the created intray to a SO4 or above for approval.

Cuba will not accept an invalid estimate. When an estimate is being recorded, Cuba will perform an initial validity check. If an estimate does not meet certain validity criteria at this point, Cuba will not allow the estimate data to be loaded.

The reasons an estimate will be deemed invalid at this initial validity check are:

• No Taxable Incm - There is no relevant year taxable income for this child support period
• Review Exst Est - There is an existing estimate for this child support period that started less than 2 months ago
• Income Amt Ordr - There is an income amount order for part or all of this child support period. Applies prior to 01/01/2008
• Not Stage 2 - Cannot select child support period as it is associated with a Stage 1 case. Only select Stage 2 cases
• CSP < Notf Date - The child support period end date is before the notification date, and
• IAO ( Date ) - An income amount order is in place and an estimate can only be lodged after the date displayed

Where an estimate is deemed invalid customers do not have objection rights.

An estimate may still be deemed invalid after it has been entered in Cuba if it fails further validity checks. For example, if the estimated income is not less than 85% of the current adjusted taxable income that the assessment is based on, Cuba will allow all the information to be entered but will advise that the estimate is invalid when attempting to save the estimate.

However Cuba will not recognise if the 85% validity requirement was not met where the taxable income for the last relevant year has been amended by the ATO and not used in the assessment. This is because it is a manual calculation performed outside of Cuba.

Manual intervention is required to finalise these invalid estimates. If the 85% rule is not met the estimate is pended and then deleted. A notepad is to be added to the deleted estimate identifying that the estimate did not meet the 85% validity rule, cannot be accepted and has been deleted. The ME1-1 letter will need to be issued to the customer manually.

See Table 5.

If the minimum estimate details are not provided the estimate is incomplete. An estimate election will be considered incomplete if any of the following information is not provided:

• the case the estimate applies to
• the period the parent's estimate relates to, or
• the estimated income amount, including the individual taxable income and other components amounts

In any of these situations the estimate must be rejected as incomplete.

Note: there is no process for rejecting an incomplete estimate in Cuba. To refuse the estimate, cancel the existing record and fully document actions taken in the notepad. See Estimates Cuba Process Help.

See Table 5.

Refuse an estimate if satisfied that the parent's actual taxable income and other component amounts, that is their adjusted taxable income for the estimate period are likely to be higher than the amount estimated. A parent's poor estimate history is not reason alone to refuse an estimate.

An estimate can be refused where there:

• are unclarified discrepancies, go to Step 5 for more information
• is a dispute over assessable income and allowable deductions, go to Step 6 for more information
• is no change to circumstances, go to Step 7 for more information

Note: circumstances where an estimate election can be refused are not limited to those above.

See Table 5.

Includes where there is:

• a discrepancy resulting from an arithmetic error or
• an error relating to the number of days in the remaining period

and the parent refuses to agree to an amendment to the estimate.

It is not a Service Officer's role to determine what amounts are assessable or deductible for tax purposes. However, there may be occasions where an amount could not possibly be assessable or deductible in any circumstance, for example child support payments are clearly not tax deductible in Australia.

If a customer cannot adequately substantiate their election it can be refused. For example, if a parent states that they have lost their job but are not receiving unemployment benefits, they should be able to supply their termination certificate or other evidence (either verbally or in writing) to clarify how they plan to support themselves while unemployed.

Process in Cuba: Refuse an estimate by updating the status on the Estimate Income window to Disallowed. See Estimates Cuba Process Help.

When satisfied the estimate is valid, complete and correct, a SO4 or above must accept the estimate, except for staff in SAS SETs. If approval is required route the Pended Estimate intray to a SO4 or above (or a Service Officer in SET) to accept the estimate election.

Before accepting an estimate election, the Service Officer should check that:

• the dates of the estimate are correctly recorded
• the estimate is applied to all relevant cases
• the legislative reference used to make the decision is documented
• all relevant information is recorded, including:
• income by period where appropriate
• a reason
• attempts to gain a year to date income
• consideration of estimate history and requests for proof of income where needed and
• any previous estimate in the period has been reviewed or is in the process of being reviewed

All authorising officers should complete the authorisation checklist and copy it into an estimate approval notepad.

For more detail about what to document see Documenting Child Support information in Cuba.

To accept an estimate, update the status on the Estimate Income window from Pended to Recorded.

Customers must be notified of the outcome of their estimate election. How the customer is notified depends on the outcome of the estimate:

• invalid estimate, go to Step 2
• invalid estimate, go to Step 3
• incomplete estimate, go to Step
• refused estimate, go to Step 5
• accepted estimate, go to Step 6

If an estimate is deemed invalid in the initial validity checks, see Step 2 in Table 4, Cuba will not automatically send a letter to the customer advising them of the reasons.

If the customer is lodging the estimate by:

• telephone:
• explain to them immediately that the estimate is invalid and the reasons why, and
• electronically or in writing:
• attempt to contact the customer by telephone to explain their estimate is invalid and the reasons why

If telephone contact is unsuccessful, send a unique letter explaining why the estimate was invalid and rejected.

Note: customers do not have objection rights if their estimate is deemed invalid. If a customer is advised by telephone that their estimate is invalid, they must also be advised that they have no objection rights.

If an invalid estimate is not deemed invalid during Cuba’s initial validity check but is deemed invalid after being loaded into Cuba, see Step 2 in Table 4, contact the customer. If telephone contact is unsuccessful, send a unique letter explaining why the estimate was invalid and rejected. See Letters Cuba Process Help.

There is no automatically generated letter in Cuba for incomplete estimates. Every effort must be made to contact the customer to clarify missing details before rejecting the estimate as incomplete.

Contact attempts must include a MX1-1 - Request for Client to contact CSA letter or a secure message if the customer's preferred method of response is CSAOnline. See Letters Cuba Process Help - Initiate or reply to a secure message for more details.

Include the following text in the letter:

‘your estimate will be rejected due to insufficient details. Please contact us by <insert date> to enable us to consider acceptance of the estimate from the original notification date’.

If an estimate has been refused as per Step 4 in Table 4, Cuba will automatically generate the letter ME1-1 – Explanation why invalid estimate rejected.

If the estimate has been accepted as per Step 8 in Table 4 Cuba will automatically generate the following letters:

• ME2-1 – Advise Payee estimate lodged and effect on assessment
• ME2-2 – Advise Payer estimate lodged and effect on assessment

The effect of a decision and objection rights are as follows:

• Estimate invalid - If the estimate does not meet all the relevant validity requirements, it is considered invalid and must be rejected. The election is considered not to have been made and there are no objection or appeal rights against a rejected estimate. The parent is able (as per normal requirements) to lodge a new estimate at any time. The earliest commencement date of a new estimate will be from the new date of notification
• Estimate incomplete - If the estimate is incomplete treat the election as invalid and it is considered not to have been made. There are no objection or appeal rights against a rejected estimate. The customer is able (as per normal requirements) to lodge a new estimate at any time. The earliest commencement date of a new estimate will be from the new date of notification
• Estimate refused - If an estimate election is refused, it is taken never to have been made and the customer is able (as per normal requirements) to lodge a new estimate at any time, that is there is no requirement to wait 2 months before lodging the estimate. The earliest commencement date of a new estimate will be from the new date of notification
• If an estimate election is refused, objection rights arise under section 80(1) of the Child Support (Registration & Collection) Act 1988.
• Estimate accepted - Objection rights arise under section 80 (1) of the Child Support (Registration & Collection) Act 1988