Australian Taxation Office (ATO) income for Child Support customers 277-07010010

An ATO issued income is a customer’s taxable income for a relevant year of income. It is the most reliable income information to use in child support assessments. If an ATO issued income is used in the assessment, action is not required to correct the income. However, customers may have options regarding the income to be used in their assessment.

Once the tax assessment for a Last Relevant Year of Income (LRYI) has been received, no new provisional income can be created for that LRYI. The system may incorrectly create new provisional incomes after the tax assessment has been received for that year, particularly when multiple tax assessments are received on the same day.

These incomes need to be investigated and any incorrect provisional incomes removed. See Cuba rules for Child Support customers and Lodgement rules for income in Cuba.

Cuba will automatically create a new child support assessment and child support period based on the new ATO income or update or replace an existing income where the relevant child support period has already commenced if any of the following apply:

• the case is active
• the case was active for the relevant year of income
• the income applies to multiple cases and all cases are active, or
• the assessed liability is based on a child support agreement, court order or change of assessment decision with reference to the actual taxable income

Separate procedures cover Cuba rules for ended cases, date of effect rules and deceased customer management.

Cuba will not apply a new ATO income if any of the following apply:

• the new income will not affect the annual rate of child support payable
• the case is based on an Agreement, Court Order or Change of Assessment decision with reference to the actual taxable income that requires manual processing
• the case is based on an Agreement, Court Order or Change of Assessment decision without reference to the actual taxable income, or
• there is an eligibility error that requires manual processing

In some cases, a Service Officer may notice that the ATO Integrated Core Processing (ICP) system has an income recorded for the customer that is missing from the customer's income records in Cuba. If the missing income is for 1 or more of the last 3 financial years, the Service Officer must load the missing income/s utilising the TRDB functionality. TDRB functionality will only load ATO incomes for the prior 3 years.

If the missing income is from more than 3 financial years ago, the Service Officer must manually add the income recorded in ICP to the customer's income records in Cuba.

To add an income manually, see Income processing for Child Support customers.