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

Child Support Guide 3.1 Child support income

Child Support Guide 5.2.8 Reason 8A - a parent's income, property & financial resources

Child Support Guide 5.2.9 Reason 8B - a parent's earning capacity

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Child Support (Assessment) Regulations 2018, section 11, Adjusted taxable income - prescribed circumstances

Child Support Services, Delegations and Authorisations

SO2

• To determine an income where taxable income is not readily ascertainable

SO4

• To amend an assessment when a taxable income has been amended

Service Support Officer (SSO)

• To authorise retrospective application of an amended taxable income where special circumstances apply, or in circumstances beyond a customer’s knowledge or control
• To correct a simple factual error. SO3s and SO4s are expected to implement these decisions. See Correcting errors on Child Support cases

EL2

• To have an income deleted from Cuba. Authorisation must be sought prior to deleting an income