WA Child Support Ex-nuptial cases 277-03180000

If the care a payee has of a child of an agreement falls below 35%, the agreement may be:

• suspended, or
• terminated

If notified of a care change for a child where child support is paid under an agreement, the care is processed as normal.

WA ex-nuptial cases with such care changes are identified by reports. They are resolved and resolved the Court Order/Agreement Team.

From 23 May 2018, 15 May 2019 for WA ex-nuptials, if the ATO amends a customer’s tax assessment, Child Support can generally use the amended income to change their child support assessment.

Whether the amended tax assessment will be used retrospectively or prospectively depends on various factors.

See Australian Taxation Office (ATO) income for Child Support customers.

A system enhancement is required to automatically give effect to this. Until Cuba is updated, manual workarounds ensure the child support assessment is correct.

WA ex-nuptial cases with amended tax assessments are identified by reports. They are resolved by specialised teams.

Reconcile

When reconciling an estimate for WA ex-nuptial customers, determine the reconciling amount over the entire estimate period. The legislation and the income components to apply to the reconciling amount will depend on whether the first estimate of the child support period was lodged before or after 3 March 2011.

See Child support estimates – Reconcile (pre 1 July 2011).

Review (Post 1 July 2010)

When reviewing an estimate for WA ex-nuptial customers, determine the income to use in the review. This is the amount of taxable income plus other component amounts. Post 1 July 2010 legislation will apply to the estimate review if the first estimate of the child support period was lodged on or after 3 March 2011.

See Child support estimates review (post 1 July 2010).

Review (Pre 1 July 2010)

Pre 1 July 2010 legislation will apply to WA ex-nuptial estimate reviews if the first estimate of the child support period was lodged before 3 March 2011. The estimate income components will comprise of:

• taxable income
• reportable fringe benefits
• target foreign income
• total net rental property losses, and
• tax free pensions and benefits

See Child support estimates review (pre 1 July 2010).

WA ex-nuptial customers may only nominate a period of less than 12 months if the application date and the nominated period begins no earlier than 3 March 2011.

See Minimum annual rate to nil – Reducing child support assessments.

If the first estimate of the child support period was lodged before 3 March 2011, when processing subsequent estimate elections (in the same child support period):

• A notified rental loss by the customer is to be recorded as a negative value in the Net Rental Income field – this will then auto-populate the correct amount in the Total Net Investment Losses field
• Positive rental income will reflect accordingly in the taxable income and is not a supplementary amount
• Reportable superannuation contributions and net financial income are not required, the Reportable Superannuation field and Net Financial Investment Income field will not be able to be entered

When reconciling an estimate, the Net Financial Investment Income, Financial Investment Loss and Reportable Superannuation fields will be disabled for WA ex-nuptial cases if the first estimate of the child support period was lodged before 3 March 2011.

See Income Cuba Process Help.

Where a Centrelink care change is received for care period before 3 March 2011, process in line with pre 1 July 2010 legislation as Alignment of Care legislation was adopted in Western Australia on 3 March 2011.

See Care intrays Cuba Process Help – Care – WA Ex-nuptial intray Help.

The fields in the Other Components dialogue box change for WA ex-nuptial customers depending on whether the income selected contains a period before 3 March 2011.

See Client Income Window Help.

Where a care record for a WA ex-nuptial customer starts on or after 1 July 2008 (but before 3 March 2011), the care types available are:

• interim decision
• CSA decision
• oral agreement
• below 14% care

See Care Window Help.

Where the first estimate of the child support period is lodged by a WA ex-nuptial customer before 3 March 2011, an estimate is loaded lodged through the Pre July 2010 dialogue box. The fields in the Estimate Component Details dialogue box that relate to post July 2009 estimates. For example, the Reportable Superannuation field is disabled for these estimates.

See Estimates Cuba Process Help - Record an estimate of Income (Pre 1 July 2010).

The process for loading an estimate for a WA ex-nuptial customer is the same as for any other customer if the first estimate of the child support period was lodged on or after 3 March 2011.

See Estimates Cuba Process Help - Record an Estimate of Income (Post 1 July 2010).

Provides guidance on:

• adding a new care record
• deleting a care record
• checking Centrelink care indicators
• updating a Centrelink care record, and
• adding a disputed care record

See Care Cuba Process Help.

Provides guidance on:

• recording an income tax declaration
• recording an annually derived income
• recording an amended taxable income
• recording an OS income
• record a Centrelink non-taxable income
• record a Department of Veterans' Affairs non-taxable income
• cancelling an income, and
• updating an income

See Income Cuba Process Help.