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

The Child Support Guide 2.4.4: Child support income

The Child Support Guide 2.6.14: Reason 8 - a parent's income, property, financial resources, or earning capacity

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