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Income processing for Child Support customers 1 July 2008 to 29 June 2011 (21 November 2012 for WA ex-nuptial cases) 277-07020000



Income amendment date of effect

This table describes when an income amendment to an assessment will take effect from.

The supplied income is?

Can parent lodge their tax return on time?

When is the default income replaced?

Higher than default

N/A

For the entire Child Support Period

Lower than default

Yes

For the entire Child Support Period

Lower than default

No

From the day Child Support was notified unless special circumstances apply

Note: a new assessment will be generated when an income issues before the 15th of the month. If an income issues after the 15th of the month, the new assessment will generate the following month.

For more information, see the Child Support Guide 2.3: Child Support Periods.

External websites

Contact details

Australian Taxation Office (ATO)