Change of assessment (COA) enquiries 277-03120010

Item

Example

1

Payee ceases to be an eligible carer

A COA decision is made at a time when the payee has 100% care of the child of the case. The COA decision set the payer’s annual rate at $12,500 per year. After the COA decision, the child moves into the 100% care of the payer.

To give effect to the change in circumstances, the Register may amend the assessment, to depart from the COA decision until the payee has at least 35% care again.

2

Calculating 18 months from the date before the application date

Example 1

An application for a CoA was lodged on 15 July 2020, the earliest date a decision could start would be 15 January 2019, determined as follows:

Application date: 15 July 2020

The last day of the 18 month earlier period: 14 July 2020

The first day of the 18 month earlier period ending 14 July 2020: 15 January 2019.

Example 2

If an application is made on a day which does not have a corresponding day in the month 18 months earlier, the 18 month period would commence on the last day of the month which is 18 months earlier.

An application for a CoA was lodged on 31 August 2024, the 18 month period would end on 30 August 2024. As there is no corresponding day in the month 18 months earlier (February 2023), the 18 month period would start on 28 February 2023, determined as follows:

Application date: 31 August 2024

The last day of the 18 month earlier period: 30 August 2024

The first day of the 18 month earlier period: 28 February 2023

3

Special circumstances cease to exist

A COA decision increases the payer’s rate by $8,500 per year, as a contribution to the child’s private school fee costs. After the decision is made, the child ceases to attend the private school, meaning the payee no longer has to pay the private school fees. The Registrar can amend the assessment to stop applying the COA determination on the grounds the school fees are no longer payable.

4

Special circumstances cease to exist

COA decision increased the annual rate for a 3 year period from 1 January 2019 to 31 December 2021 by $3,500. This accounted for the paying parent’s contribution to the child’s private school fees. Both parents confirmed the child finished at the private school on 15 December 2020 and is enrolled in a public school for 2021. Based on the considerations of the original decision, it is appropriate to amend the assessment from 1 January 2021, ending the COA decision on 31 December 2020.

5

Special circumstances cease to exist

COA decision set the cost of child for child Adam at $0 from 15 February 2020 until 23 October 2021 due to Adam’s employment. The parents provide a separation certificate and confirm Adam ceased employment on 10 November 2020 and has enrolled in secondary education. Based on the cessation of the special circumstance, it is appropriate to amend the assessment from 11 November 2020, ending the COA decision on 10 November 2020.