Child support estimates 277-07040000

This document outlines the process to follow where a customer elects to have their assessment based on an estimate of income.

Step	Action
1	Check the estimate For estimates taken verbally via phone or in person, see Table 2 If the customer lodged the estimate online as part of an Application for Assessment, see Initial Estimate in Pluto To check if a pended estimate was taken verbally or online, select the intray type from the options below PENDING ESTIMATE INCOME or PENDING CLI AMENDED EST INCOME These intrays generate for online, written or verbal estimates that have been pended in Cuba. To check if it was lodged online: Open the intray. If the ‘Created by’ field of the intray shows as SCSAE, the estimate was lodged online. Go to Step 4 If the intray ‘Created by’ field of the intray shows as Service Officer ID starting with a U, the estimate may have been lodged verbally or lodged online then keyed manually. If the notepads attached to the Pended estimate indicates the estimate was: lodged online and manually keyed by a Service Officer, go to Step 4 taken by phone or in person, see Table 2 CS ONLINE PENDING INITIAL EST or CS ONLINE PENDING SUB EST This intray generates when an estimate is lodged online but the system could not automatically pend the estimate or make it invalid. The notepad for the estimate will be in the customer’s Communication window in Cuba. The top of that notepad will have a system ID. This is an online estimate, go to Step 2. ESTIMATE CORRESPONDENCE RCVD Check the Correspondence window in Cuba and open the document with a date that matches the intray creation date. This correspondence may be a form or a letter, go to Step 2.
2	Check if the estimate has been pended in Cuba Go to the Client Income window. Is there an ESTIMATE INCOME or CLI AMENDED EST with a status of Pended? Yes, go to Step 4 No, go to Step 3
3	Pend the estimate in Cuba Client Income window Pend the estimate in Cuba using the details from the Communication window and/or the Correspondence window documents. In most cases the notification date will be the date the written estimate was received. Service Officers must copy the details from the Communication window into the estimate notepad For estimates received via the Correspondence window, document the received date of the estimate form or letter in the estimate notepad See Estimates Cuba Process Help. Go to Step 5
4	Check all pended estimates related notepads and correspondence In the customer’s Client Income window, identify the ESTIMATE INCOME or CLI AMENDED EST with a status of Pended: Highlight the pended entry, select Open > Estimate Income window to view the details Check: the income details and notepad for each Pended estimate all recent communications that may relate to the estimate, including those with an Issue type of Estimate or Income Used any recent documents that may have information about an estimate If the notepads indicate: the estimate has not been checked to determine if clarification or evidence is needed, go to Step 5 requested information or evidence is now available, see Table 6 information or evidence was requested, and: the due date has not past, wait until after the due date, then see Table 6 has not been provided by the due date, see Table 6 there are system issues or technical advice is needed, check it has been referred to a Service Support Officer (SSO). If not, refer to an SSO
5	Estimate details – use macro to check and document Use the Estimate documentation macro > Estimate Information tab to assist with checking and documenting the online or written estimate details. In the Customer contact mode field, select Online or Written correspondence as appropriate.
6	Indicators that contact is required to clarify online / written estimate Customer contact is required to clarify details when any of the following indicators apply: Estimate has been received through correspondence and does not appear to meet validity rules. For more information, see Table 3 >Step 1 Multiple online estimates and it is unclear which estimate(s) the customer wants to use There is a lump sum or specific period payment in a previous estimate that may need lump sum apportionment. Look for an earlier estimate, in the same financial year as the pended estimate, which includes any payment with an end date before 30 June The customer lodges a $0 or minimal YTD income without a reasonable explanation there are any other issues that require clarification Do any of the above indicators apply? Yes. Note the issues that require clarification. Determine if additional investigation/evidence is required before contacting the customer. Go to Step 7. No go to Step 7
7	Determine if additional investigation/evidence is required Service Officers must seek evidence from system searches and/or the customer to support the accuracy of the estimate if any of the following criteria are met: The estimate contains overseas income The annualised estimate is below the self-support amount, and the customer is not receiving Centrelink benefits The customer has a history of inaccurate estimates. Check Cuba by going to: Collection > Penalty details > Estimate Penalty. An estimate penalty means that a previous reconciled estimate was inaccurate by 10% or more Client Income window > select > tick ‘Show History’ box. Look for estimates with status of CANCEL USER. Check if the reason for the cancelled estimate was an objection or ART decision which found that the estimate was inaccurate. To check details of an objection or ART decision, go to Case > Go > Objections and/or Tribunal Review. From the Tribunal Review window > Go > SSAT for earlier decisions Decision letters can also be checked. From Customer window > Go> Letter List and View Correspondence to confirm why an estimate was cancelled Check the reason for any CSA amended estimates in previous years Income searches show conflicting information with no reasonable explanation Any of the estimating parent’s cases are private collect for any part of the estimate period. From the Case window > Go > Collection Details > History. Look for any periods during the estimate period, where the word OUT appears under the column heading Opt The estimating parent has other components in their last relevant year of income, but not their estimate The customer has a debt over $2,000 The estimate would result in a role reversal, for example, the payer becomes the payee The Service Officer believes the estimate and/or YTD amount may be inaccurate for any other reason Do any of the above criteria apply? Yes, income evidence is required, go to Step 8 No, income evidence is not required: but other issues were identified in Step 6, go to Step 9 and no other issues were identified, make a decision. See Table 6
8	Seek evidence through system searches Attempt to confirm the information supplied, the reason for the estimate and the amount estimated. Check the information available in Cuba, Customer First and ATO systems such as: Client Benefits window External Information window Employer information, e.g. contact with employers, reason for employer withholding starting, changing or ending Correspondence window Section 120 or 161 responses Client Details to confirm the customer is incarcerated ICP to check for employment declarations Customer First to check benefits/applications for benefits Note: Do not use Single Touch Payroll (STP) information in isolation to make an income decision. Confirmation is required from another source before STP information is used. For example confirmation from the customer. STP information must not be documented until confirmed Document all other evidence found through system searches fully Consider if the evidence from the system searches is sufficient to support the estimate accuracy or if further evidence is required from the customer Was the evidence from system searches sufficient to support the estimate accuracy? Yes, the income evidence from system searches is sufficient: and there are no other issues, make a decision. Go to Table 6 but there are other issues that require clarification as identified in Step 6. Go to Step 9 No, the income evidence from system searches was not sufficient, evidence must be requested from the customer. Go to Step 9
9	Request clarification and/ or evidence from customer Send a Pre call SMS and attempt to contact the customer by phone. Was contact with the customer successful? Yes. Service Officers must ask for clarification and/or evidence as identified in previous steps in this call. No. Issue a request for contact/information (MX1-1) letter using the appropriate preset option(s) based on the information needed. For text options to include in the letter, see Letters Cuba Process Help Clarification of other details identified in Step 6 If income evidence is not required, discuss all issues identified in Step 6. That is: Validity concerns Multiple online estimates Potential lump sum apportionment Minimal or $0 Year to Date(YTD) income without reasonable explanation Any other issues requiring clarification Have all identified issues been discussed with the customer? Yes, all details have been clarified, and no lump sum apportionment or further evidence is required. See Table 6 the customer has confirmed that lump sum apportionment is to be used for a subsequent estimate. See Table 4 > Step 7 to process the lump sum apportionment the Service Officer now has concerns about the accuracy of the estimate or the YTD: Complete system searches while the customer is on the phone. Go to Step 8. If the evidence from the system searches is not sufficient to support the estimate accuracy, request evidence from the customer No, the estimate details could not be clarified. See a Service Support Officer (SSO) or Program Support Manager(PSM) support to make a decision. See Table 6 Request evidence from the customer Ask the customer to provide evidence of their income within 14 days. Explain if: evidence is not received, the estimate may be refused if Child Support are not satisfied the estimate is accurate the evidence indicates the estimate is not reasonably accurate, the estimate may be refused While it is not a legal requirement for customers to provide documentary evidence of their claims, the Service Officer must be satisfied the customer’s: actual income will not be higher than their estimated income, and actual YTD income is not lower than the YTD provided Documentary evidence may include: an employment termination certificate payslips a statement of benefit from Centrelink (if this information is not available on the Benefits window in Cuba or Customer First) a statement of benefits from an overseas authority a provisional profit and loss statement. Do not encourage customers to get such a statement from their accountant without warning: the accountant is likely to charge for this service Child Support will not contribute towards that cost Allow standard response times. If the customer makes a reasonable request for an extension of time to provide evidence, consult an SSO/PSM. If the customer refuses to provide evidence Decide if the actual income is likely to be the same as or lower than the estimated income. If required, request information from third parties such as an employer. See Child Support's information gathering powers
10	Document contact with the customer Leave the status of the estimate as Pended while waiting for clarification and/or evidence Document all contact attempts and any discussions with the customer Follow the Customer Management Approach (CMA) Procedure pauses while waiting for clarification and/or evidence When evidence is received or the expiry date for evidence has passed, make a decision. See Table 6

Customer elects estimate via phone or in person

Table 2

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Step	Action
1	Customer contact and education When a customer contacts Child Support, they may discuss their situation without saying they wish to lodge an estimate. In these situations, give all options to customers including estimates, where appropriate. Indications an estimate may be appropriate include the customer discussing: the loss of a job or contract a significant reduction in hours or overtime difficulties meeting their payments they have recently started receiving Centrelink payments Explore the customer's circumstances, now and in the future, to establish if an estimate is the best option. Use the macro Estimate documentation > Estimate information tab to take and clarify estimate details. Discuss the: definition of an estimate including the start date of the estimate, see Table 3 for more information criteria that must be met for an estimate to be lodged, for more information, see Table 3 For more information about talking with customers about estimates, see Conversation guidelines for child support estimates
2	Explain that estimates apply to all applicable cases Tell the customer, estimates generally must apply to all applicable cases including separate cases, reverse cases and/or non-parent carer cases. The exceptions are where legislation or policy prevents this. For example: an Income Amount Order (IAO) does not apply to all cases different last relevant years of incomes (LRYI) affect an estimate’s validity differently across cases a new separate case for children of a different relationship has started during the same financial year as an existing estimate on a separate case For instructions to apply the estimate to multiple case, see Table 7. Note: if a customer indicates they want the estimate to apply to some cases but not others, ask the customer: why they do not want the estimate to apply to a case if they have fears for their, or someone else’s safety if an estimate is applied to a specific case. Explain their estimate becomes their Adjusted Taxable Income (ATI) and must apply to all cases. If the customer continues to express concerns, seek SSO/PSM support, see Family and domestic violence and offer appropriate options: Documentation of family and domestic violence (FDV) concerns must be documented in the Client Profile window of the customer who is reporting the concerns in line with Table 1 > Step 9 in Documenting child support information. Do not document FDV concerns in the Estimates macro or any other window
3	Consider if an estimate is suitable for the customer’s circumstances Below are some reasons why an estimate may not be the most suitable option: Customer has advised of a potentially fraudulent ATO income being used. In most cases the estimate will be cancelled if: the sole reason for the estimate is that the customer believes the ATO income being used in the assessment is potentially fraudulent, and the ATO income is later cancelled Note: contact the customer if they made an estimate election and the estimate was compared to (for the purposes of the 85% validity test) the now-cancelled income. Tell them the assessment will now be based on the income replacement rules for cancelled incomes New CS Period will start. E.g., the customer is about to lodge a tax return which will trigger a new CS Period, and this income is lower than the estimated income. The customer can still estimate their income; however, the assessment will not revert to using the LRYI until the end of the estimate period Contract or seasonal work results in income fluctuations during the financial year and the customer expects their taxable income to be similar to the ATI used in their assessment A recently unemployed customer expects to obtain employment within a short period with income similar to, or more than, the relevant ATI A redundancy payout or lump sum payment is expected from another source. Explain the taxable component of the lump sum will be included in their estimated ATI if received during the estimate period and the consequences if this occurs. Tell the customer they have the option of lodging the estimate after receiving the lump sum The child support case ends before 30 June. Customers may prefer to avoid estimate reconciliation and potential retrospective changes after their case ends
4	Options other than an estimate Check if there are other options more suitable for the customer’s circumstances, such as: Applying for: post separation income (PSI) to be excluded from the assessment in certain circumstances. See Post separation income for Child Support parents Fixed annual rate (FAR) not to apply. See Fixed annual rate not to apply applications Minimum annual rate (MAR) not to apply. See Minimum annual rate to nil – Reducing child support assessments, or Change of assessment (COA) in special circumstances. See Change of assessment in special circumstances Notional assessment estimates. For information on lodging an estimate for a notional assessment, see Notional assessment relating to child support agreements
5	Check if the estimate is an initial or subsequent estimate in the financial year Is this the customer first estimate in the financial year? Yes, see Table 3 No, it is a subsequent (customer amended) estimate, see Table 4

Initial estimate - Taking or checking estimate details

Table 3

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Step	Action
1	Estimate validity The estimate is valid if: the election is made by the customer who the estimate is for. The only exception is if the estimate is made by a person with legal power of attorney or other legal authority to act for the customer. Representatives with ordinary authority cannot lodge an estimate. See Child Support Guide 11.4.6 Authorised representatives it is a Stage 2 child support assessment made under the Child Support (Assessment) Act 1989. This procedure does not apply to Stage 1 cases. If a Stage 1 case is in place where a court order or a court-registered agreement has set the amount for child maintenance, spousal maintenance or de facto maintenance, the estimate is invalid. After processing the estimate, help the customer with Stage 1 – low-income non-enforcement (LINE) period there is no income amount order (IAO) in force relating to the estimating customer on the start day of the election or for any part of the remainder of the financial year. For further information on IAO see the Child Support Guide 1.1.I.10 Income amount orders the income for the financial year being used for the assessment at the time of the initial estimate, must be one of the following: Australian Taxation Office (ATO) taxable income (including amended taxable incomes) Income declaration – customer declared, see Table 2 in Derived and declared income for Child Support customers Income advised by an overseas authority. See Income processing for Child Support customers (international parents) It is complete. If either of the following are not provided the estimate is incomplete: a Year to Date (YTD) adjusted taxable income (ATI) if the start date is after 1 July, an estimated ATI income amount for the remaining period until 30 June. See Table 6 > Step 4 the first estimate election must be 85% or less than the ATI used in the child support assessment. The final determination about whether an estimate meets the 85% validity rule will be made when the estimate details have been confirmed and keyed in the system. Manage the customer’s expectations about the estimate if identified early that the estimate will not meet this rule Note: if any of the validity criteria are not met for online estimates, Cuba should automatically set the estimate to invalid and send an ME1-1 - Unable to accept your estimate letter. However, some online estimates which appear valid when lodged, may become invalid if circumstances have changed. Re-check validity requirements and seek SSO support. Does the verbal estimate appear to be valid? Yes, or not yet confirmed. The final determination of validity will be made after the estimate election is confirmed and processed. Go to Step 2 No: A representative with ordinary authority cannot lodge an estimate. If speaking with an ordinary representative, document that an estimate was requested but is invalid in the customer’s Communication window only. Procedure ends here If speaking with the customer and it appears the estimate will not meet the 85% or less validity check, key the estimate. The final determination of validity will be made after the estimate election is fully confirmed and processed. Go to Step 2 for all other reasons listed above where the estimate is not valid, the estimate is unable to be manually keyed in Cuba. Tell the customer that no further action can be taken. Document the request in the Communication window. Do not record any income details in the Estimate window. Explain the reason and any other available options to the customer. If unable to explain the reason to the customer verbally, see Table 8
2	Confirm start and end date of estimate Start Date The first estimate in a financial year can start from: 1 July (if notified on or before 1 July). This option is available from April each year the first date of a new Child Support Period (CS Period) if notified on/before that date. E.g., a new CS Period using a higher income is due to start on 1 August. The customer calls in July and elects to start their estimate from the CS Period start date (1 August) the date the estimate is received by Child support - the date of notification. E.g., if a customer first notifies their estimated income on 20 May saying their income reduced in April. The estimate start date is 20 May a retrospective/backdated start date only if: a Cuba document or a call recording confirms that the customer notified Child Support of a change in income, asked to lodge an estimate and Child Support failed to action the request. If it appears that this occurred, the estimate must be pended and the intray forwarded to an APS5 or above for approval, or the customer's circumstances satisfy an estimate deeming policy. Note: SSO approval is not required when applying a deeming policy. Record a document to support the decision For more information see Child Support Guide 3.4 Estimated income. Confirm with customer: Date of Notification – the day Child Support received the estimate. E.g., the date the customer called to notify Child Support that their income had reduced Date of Event – the day the income first became inaccurate Effective (Start) Date – the day the estimated income will be used in the assessment. For an initial estimate this will generally be the date of notification. E.g. a customer notifies of their estimated income on 20 December saying their income reduced on 11 August. The estimate start date is 20 December End Date - all estimates must be made for a period ending 30 June in the financial year they apply to. If the case ends before 30 June, discuss possible effects as the estimate continues until 30 June. This means additional income received between the case end date and 30 June is included in the estimate reconciliation
3	Check reason why income has changed Ask the customer why their income has changed to help determine the estimate accuracy and future conversations. Reasons for lodging an estimate may include: loss of job reduced hours part time hours loss or decrease in overtime receiving Parental or other leave payments which are less than income used in the current assessment ATI in assessment is inflated due to a one-off event such as redundancy or compensation payout Note: this is the minimum detail required to save the estimate as pended. The estimate can be completed later if information/evidence has been requested. However, where possible the customer should provide all available income details before saving the estimate as pended. Has the customer indicated they have any overseas income in the YTD or Estimate period? Yes, go to Step 4 No, go to Step 5
4	Overseas income Check customer’s residency From the Individual Customer Details window, select Go > Details > Go > Residency. Check the record with a status of Confirmed. If there are no residency decisions listed or in progress, this generally indicates the customer is an Australian resident. If the residency information in Cuba does not match the information provided by the customer, a Residency decision may be required by a specialist Residency Service Officer. When selecting the estimate type in Cuba, if the customer is an: Australian resident with overseas income, select ESTIMATE INCOME: Make sure the estimate includes all components of ATI Key the overseas income as Target Foreign income. See Child Support Guide 3.1.1 Adjusted taxable income overseas resident, select OS EST INCOME Overseas residents who have a valid Australian formula assessment can lodge an estimate. Generally, they will be residents of reciprocating jurisdictions. However, in specific circumstances, a payee who is a resident in a non-reciprocating jurisdiction with an eligible Australian child may still be eligible. Overseas estimated income must be provided for the Australian financial year from 1 July to 30 June. Overseas residents must include in their estimate: all overseas income that is taxable under the legislation of the relevant reciprocating jurisdiction(s), converted to Australian dollars any non-taxable overseas income that meets the definition of Target Foreign Income, converted to Australian dollars any Australian income which forms part of an adjusted taxable income (ATI) Currency conversion Customers must provide estimated overseas income amounts in the currency it was/will be received. The overseas currency must then be converted to Australian Dollars before being recorded in Cuba. To convert the income, use either the: same average exchange rate for the relevant financial year of the country as was used in calculating the original taxable income, or International Income Converter macro to determine the exchange rate that was in place at the time, if this is not documented in the Income notepad If the currency or the year to be converted is not available on the International Income Converter, email the International Disbursement Team to get the exchange rate. Evidence of income When taking an estimate from a customer who is not in Australia seek documentary evidence to support the customer's claims. The decision to accept an estimate of this type without evidence must be made by a Service Support Officer (SSO). Evidence can include copies of payslips and official documentation from a benefit provider. For more information on requesting evidence, see Table 5. Request an Amended Certificate When an estimate changes the liability in an international case: The Service Officer accepting the estimate, must notify the International team that the liability has changed Create and route an intray to the International team if the liability changes due to the estimate. For information about the applicable intray and routing rules, see Table 7 > Step 16 The international team Service Officer must notify the overseas authority that is collecting Child Support
5	Take or confirm year to date (YTD) adjusted taxable income (ATI) amount If the estimate starts on 1 July, a YTD income is not required, go to Step 6. If the estimate starts after 1 July, explain the importance of YTD. The YTD income is the total income from 1 July to the day before the estimate starts. It is important that the YTD is correct as it is used to check the accuracy of the estimate at the end of the year. An incorrect YTD may result in: the customer paying or receiving the incorrect amount of child support an unexpected debt when the estimate is reconciled Ask about all relevant income types in the YTD period. All the relevant income components of ATI must be included in the YTD period, as outlined in Child Support Guide 3.1 Child support income. Check that the customer has included income in the YTD period from: all employers - include current employer and all previous employers all businesses they received income from any relevant Centrelink payments. Use Customer First to check that both taxable and relevant non-taxable Centrelink amounts are correctly included in the YTD any taxable or relevant non-taxable DVA payments. If customer cannot provide details, see Direct requests for information from Department of Veterans' Affairs (DVA) any taxable termination payments received any taxable superannuation withdrawals Also check that all allowable deductions have been taken into account. Lump sum payments in YTD Customers may advise of one-off lump sum payments in the YTD period (termination payments, superannuation withdrawals, commissions or bonuses). Only include payments that form part of ATI. Customers may need to check with their employer, accountant, superannuation fund or the ATO to confirm if their lump sum payment(s) are tax free, partially taxable or fully taxable. Payments that cannot be included If customers include National Disability Insurance Scheme (NDIS), National Redress Scheme, First Home Super Saver Scheme or Territories Stolen Generations Redress Scheme (ongoing or lump sum) as an income source, document in a notepad for information only. Do not include in any calculations, as they are not considered as income for Child Support purposes. YTD of $0 If the customer lodges a $0 YTD income, check this is accurate. Ask how the customer supported themselves during the YTD period. Request evidence If unsatisfied with the YTD accuracy, encourage customers to provide evidence of their claims as this helps to make sure the YTD amounts are correct. If required, request evidence within 14 days. Explain that if evidence is not received, the decision will be based on the information available. Evidence includes: an employment termination certificate payslips a letter from employer with YTD a provisional profit and loss statement (tell the customer they could be charged by their accountant for requesting this) If the evidence indicates the estimate or YTD is not reasonably accurate, the customer can withdraw or amend their election. If Child Support is satisfied that the YTD income has been overstated, the estimate can be refused. Note: only in exceptional circumstances, if the customer cannot provide their YTD ATI information, consider issuing an s161 notice to the employer to request the information. E.g., customer is incarcerated. Keeping the YTD accurate Customers can update or correct the YTD income they provided in their initial estimate any time before estimate reconciliation. After estimate reconciliation, only Child Support Service Officers with specialised estimate reconciliation training can update a YTD. Updating a YTD Has the customer contacted only to update a YTD in a previously accepted estimate? Yes, see Table 9 No, go to Step 6
6	Take or confirm estimate details Check the estimated ATI amount The customer must provide their estimated ATI income for: the full financial year (if starting on 1 July), or the remainder of the financial year (if starting after 1 July) Include all the relevant ATI income components, as outlined in Child Support Guide 3.1 Child support income. See Conversation guidelines for child support estimates. Check the customer has included income expected from: all employers they expect to receive taxable income from all businesses they expect to receive taxable income from any relevant Centrelink or DVA payments (taxable or specified tax-free pension or benefit) any taxable termination payments expected in the estimate period any taxable superannuation withdrawals expected in the estimate period Also check that all allowable deductions have been taken into account. Payments that cannot be included If customers include National Disability Insurance Scheme (NDIS), National Redress Scheme, First Home Super Saver Scheme or Territories Stolen Generations Redress Scheme (ongoing or lump sum) as an income source, document in a notepad for information only. Do not include in any calculations, as they are not considered as income for child support purposes. See Table 4 > Step 13 in Conversation guidelines for child support estimates Payment frequency Customers can provide their ATI as periodic amounts (weekly, fortnightly, monthly) or as one off (lump sum) amounts. Note: customers may elect to provide their ATI components as single amounts, such as taxable income $32,400 per annum plus reportable fringe benefits of $8,700 per annum. Do not refuse the estimate solely because of missing employer name/payment frequency details. For customers who insist on providing their ATI components as single amounts, apply a workaround. Tell the customer that to record their estimate election, the taxable income will be recorded as a weekly amount. Document the income component was provided as a single amount and recorded as weekly to enable loading to the system. Document any calculations. See Child Support Guide 3.4 Estimates income. Keeping the estimate accurate A notice will be sent requiring the customer to inform Child Support of any change in their circumstances within 14 days (60 days for international customers). Customers need to tell Child Support as soon as possible of any event that affects the accuracy of the estimate. Penalties may apply if a customer underestimates their income. Tell the customer that if they elect to estimate their income: the assessment will be calculated on income they expect to earn from the start of the estimate to the end of the financial year they must notify Child Support of any changes to their income during the financial year the estimate will be reconciled after the end of the financial year and if the estimate is not accurate, this could result in: a child support debt. If a debt is raised when the estimate is auto reconciled as a result of tax lodgement, their tax refund will be automatically intercepted and applied to the debt estimate penalties, for underestimated amounts Encourage customer to use online services to update estimate If the customer is not enrolled in: Child Support online, support them to enrol and link to the service via myGov Express Plus Child Support mobile app. Help customers who have an online account to download and set up the Express Plus mobile app
7	Case is expected to end before the end of the estimate period A message will display in Cuba if a case is expected to end during the financial year. Tell the customer: if they provide an updated income for the period between the end date of their case and 30 June, the estimate will not be able to be updated all the income received within the financial year will be included in the estimate reconciliation. This includes amounts received between the date the case ends and 30 June. This means that there may be a debt after the estimate is reconciled. For example: The customer lodges a low estimate of income on 1 August 2025. The last day of the case is 15 November 2025. The customer’s income increases significantly on 20 December 2025. As this date is between the end date of their case and the end of the financial year (30 June 2026) a subsequent estimate after 15 November 2025 cannot be used to reflect their increased income. The estimate will be reconciled based on the whole Adjusted Taxable Income (ATI) for 2025/2026 financial year (Actual ATI). The reconciliation will include the customer’s higher income from 20 December 2025 to 30 June 2026. The higher reconciling income will be used in the assessment from 1 August 2025 (start date of estimate) to 15 November 2025 (the date the case ends). There is a debt for that period due to the higher overall financial year ATI that must be used to reconcile the estimate. Check if the customer: understands the risk of estimating on a case that will end in the estimate period wants to continue with the estimate
8	Rights and obligations Play the Rights and Obligations Automated Message to the customer using Services Australia Workspace: From the dropdown list under the Automated Messages icon, select CSP – Estimates with the appropriate language Select Play to start playing the message If the automated message is not available, read the Rights and Obligations message to the customer. See Resources for details. In the Estimate window select the Rights and obligations discussed with the customer check box once the customer confirms they understand their rights and obligations. Pend the estimate by adding a notepad and saving the default Pended status Do not save the estimate as Recorded yet, as checks must be completed to determine if investigation and/or evidence is required. To determine if investigation or evidence is required See Table 5

Subsequent estimate – Taking or checking

Table 4

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Step	Action
1	Subsequent (customer amended) estimate(s) When a parent lodges an estimate, then makes a later election to update their estimate of income for the same financial year, this is known as a subsequent (customer amended) estimate. This shows as a CLI AMENDED EST in Cuba. Note: if there has been a change to the customer’s income and the customer does not provide a subsequent estimate, a CSA Amendment may be required. See Child Support estimates review (Post 1 July 2010). Customers may lodge a subsequent (customer amended) estimate on an active or ended case. However, a subsequent estimate can only be applied to the assessment in specific circumstances.
2	Effective Date The effective date of a subsequent estimate is the date the amended income is used in the assessment. Cuba will determine the effective date of the amended income after all estimate details are keyed in the Estimate Income window. Service Officers must key the following details accurately to ensure the effective date is correct: Notification Date (the date Child Support was told or received the estimate from the customer) Date of Event (the date of the event that changed the income e.g., starting a new job) Estimate Details (the income components that make up the ATI) If the subsequent income estimate amount is: lower than the last accepted estimate, the effective date is the date of notification. Except where the subsequent estimate: increases an estimating paying parent’s liability. E.g. a paying parents estimate changes their liability from a minimum annual rate to a fixed annual rate (FAR), or decreases an estimating receiving parent’s entitlement The effective date will generally be the date of event higher than the last accepted estimate, the effective date is the date of event. Except where the subsequent estimate: decreases an estimating paying parent’s liability. E.g., if the paying parent’s estimate changes their liability from FAR to an annual rate less than FAR, or increases an estimating receiving parent’s entitlement The effective date will generally be the date of notification Delay between date of event and date of notification for a subsequent lower estimate For emergency events, check if there is a relevant estimate deeming policy to deem an earlier notification date. See Resources tab for more information. If the customer indicates that they notified the lower income on an earlier date, check if a Cuba document or a call recording confirms that the customer notified Child Support of a change in income, asked to lodge a subsequent estimate and Child Support failed to action the request. If it appears that this occurred, the estimate must be pended and the intray forwarded to an APS5 or above for approval. Seek advice from a Specialised Assessment Team PSM if: no relevant deeming policy applies there was a delay between the date of event and date of notification which may disadvantage the customer the subsequent estimate is lower than the preceding estimate, and the event that caused the lower income meets the conditions set out in Child Support Guide 3.4.3 Updating income estimates & estimate reviews > Retrospective estimate reviews (income decrease). A CSA Amended estimate may be an option in specific circumstances.
3	Determine if, and when, a subsequent estimate will apply to the assessment Note: the rules in the following steps do not prevent amendments required to: correct an error under Section 75. See Correcting errors on Child Support cases, apply a specific deeming or other policy Is/was the case active on the date of notification of the subsequent estimate? Yes, go to Step 4 No, the case has already ended, go to Step 5
4	Active cases If a subsequent (Client Amended) estimate is notified: During the financial year of the estimate A subsequent estimate can be applied to an assessment if all the following criteria are met: It is for a higher or lower amount than the last accepted estimate The effective date is within the financial year, and a decision is made to accept the subsequent estimate After the financial year of the estimate has ended A subsequent estimate can be applied to an assessment if all the following criteria are met after the financial year of the estimate has ended: The estimate has not been reconciled The new election is higher than the last accepted estimate in that financial year, or an exception exists to apply a lower income as outlined in Step 2 The effective date for the subsequent estimate is within the same financial year as the first estimate in that year, and a decision is made to accept the subsequent estimate During the financial year of the estimate on a case which is expected to end during that financial year A subsequent estimate can be applied to an assessment if all the following criteria are met: For the dates the case is active For a higher or lower amount than the last accepted estimate If the effective date is within the financial year, and a decision is made to accept the subsequent estimate It must be explained to the customer that the use of an updated estimate is limited after the case ends: If, after the case ends, they notify a: lower amount, that lower estimate will generally not be able to be used. See exceptions in Step 2 higher amount, it can only be applied if the effective date was before the case ended The estimate reconciliation will still include all income received in the financial year. For an example, see Table 3 > Step 7
5	Ended cases Note: if a previously used estimate shows as Revoked, seek SSO/PSM support to decide if an amendment is possible. Case ended during the financial year of the estimate A subsequent (Client Amended) estimate can be applied to an assessment if all the following criteria are met on case ended during the financial year of the estimate: the estimate has not been reconciled the new election is higher than the last accepted estimate in that financial year, or an exception exists to apply a lower income. See exceptions in Step 2 the effective date is within the estimate period before the case ended, and a decision is made to accept the subsequent estimate Case ended after the financial year of the estimate A subsequent (Client Amended) estimate can be applied to an assessment if all the following criteria are met on a case that ended after the financial year of the estimate: the estimate has not been reconciled the new election is higher than the last accepted estimate in that financial year the effective date of the higher income is within the estimate period, and a decision is made to accept the subsequent estimate
6	Subsequent estimates apply to all applicable cases If the relevant criteria are met, accepted subsequent estimates must generally be applied to all case numbers that are or were active in that financial year. This includes: separate cases reverse cases non-parent carer cases The exception is where legislation or policy prevents this, see Table 7 > Step 2. Note: if a customer indicates they want the estimate to apply to some cases but not others, ask the customer: why they do not want the subsequent estimate to apply to a case if they have fears for their, or someone else’s safety if an estimate is applied to a specific case. Seek SSO/PSM support, see Family and domestic violence and offer appropriate options to the customer Documentation of family and domestic violence concerns must be documented in the Client Profile window of the customer who is reporting the concerns in line with Table 1 > Step 9 in Documenting child support information. Do not document FDV concerns in the Estimates macro or in any other window
7	Check for previous lump sums and specific period payments When taking a subsequent estimate, check all previous estimates for 2 types of payments that Cuba treats as a lump sum: One Off Payments, generally a payment made on a single date. E.g., a termination payment, bonus, commission, superannuation withdrawal Specific Period Payments, a customer advises they will receive payments for a specific period that will end before 30 June. E.g., a contract for $850 per week for the period 1 November 2024 – 31 March 2025 When first included in an estimate, these payments are automatically applied evenly across all the days in the remaining estimate period, up to 30 June. The whole amount is included in the total estimated income expected over a year. If an amended estimate is accepted from a later date, a portion of these payments will no longer be included in the total income expected. This may result in an unexpected debt when the estimate is reconciled. Manual action can be taken to include these amounts. This manual action is called Lump Sum Apportionment. Were there any lump sums or specific period payments in any previous estimate? Yes, tell the customer they can carry the unused portion of those earlier payments into their subsequent estimate. This may prevent an unexpected debt when the estimate is reconciled. To calculate the amount to carry forward into the subsequent estimate, use the Lump Sum Apportionment Calculator. If the customer does not agree to include the lump sum apportionment, do not include it. Explain the possible consequences. Go to Step 8 No, go to Step 8
8	Confirm or clarify subsequent estimate details Confirm the details provided verbally by the customer. Play the Rights and Obligations Automated Message to the customer using Services Australia Workspace: From the dropdown list under the Automated Messages icon, select CSP – Estimates with the appropriate language Select Play to start playing the message If the automated message is not available, read the Rights and Obligations message to the customer. See the Resources for details. In the Estimate window select the Rights and obligations discussed with the customer check box once the customer confirms they understand the Rights and Obligations. Pend the estimate by adding a notepad and saving the default Pended status Do not save the estimate as Recorded yet, as checks must be made to determine if evidence is required. See Table 5 to determine what further information and evidence is required.

Investigation and requesting evidence

Table 5: this table details the process for investigating and requesting evidence to assist in making a decision on an estimate

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Step	Action
1	Determine if additional investigation/evidence is required Service Officers must seek evidence from system searches initially and/or the customer to support the accuracy of the estimate if any of the following criteria are identified: the estimate contains overseas income the annualised estimate is below the self-support amount, and the customer is not receiving Centrelink benefits. the customer has a history of inaccurate estimates. Check Cuba by going to: Collection > Penalty details > Estimate Penalty. An estimate penalty means that a previous reconciled estimate was inaccurate by 10% or more Client Income window > select > tick ‘Show History’ box. Look for estimates with status of CANCEL USER. Check if the reason for the cancelled estimate was an Objection or ART decision which found that the estimate was inaccurate. To check details of an Objection or ART decision, go to Case window > Go > Objections and/or Tribunal Review. Letters can also be checked to confirm why an estimate was cancelled. From Customer window > Go > Letter List and/.or View Correspondence Check the reason for any CSA Amended estimates in previous years income searches show conflicting information with no explanation any of the estimating parent’s cases are private collect for any part of the estimate period. From the Case window > Go > Collection Details > History. Look for any periods during the estimate period, where the word OUT appears under the column heading Opt customer has other components showing in their ATI for the relevant year of income, but not in their estimate the customer has a debt over $2000 the estimate would result in a role reversal, e.g. the payer becomes the payee the Service Officer believes the estimate or YTD may be inaccurate for any other reason Do any of the above criteria apply? Yes, go to Step 2 No, make a decision, see Table 6
2	Seek evidence through system searches Attempt to confirm the information supplied, the reason for the estimate and the amount estimated. Check the information available in Cuba, Customer First and ATO systems such as: Client Benefits window External Information window Employer information, e.g. contact with employers, reason for employer withholding starting, changing or ending Correspondence window Section 120 or 161 responses Client Details window to confirm the customer is incarcerated ICP to check for employment declarations Customer First to check benefits/applications for benefits Note: Do not use Single Touch Payroll (STP) information in isolation to make an income decision. Confirmation is required from another source before STP information is used. For example confirmation from the customer. STP information must not be documented until confirmed Document all other evidence found through system searches fully Consider if the evidence from the system searches is sufficient to support the estimate accuracy or if further evidence is required from the customer Was the evidence from system searches sufficient to support the estimate accuracy? Yes, the income evidence from system searches is sufficient, see Table 6 No, the income evidence from system searches was not sufficient, evidence must be requested from the customer. Go to Step 3
3	Request evidence from the customer If the customer’s estimate meets one of the criteria set out in Step 1, ask the customer to provide evidence within 14 days. If the customer is no longer on the phone or in person: Send a Pre call SMS and attempt to contact the customer by phone. If contact is unsuccessful, issue a request for contact/information (MX1-1) letter using the appropriate preset option(s) based on the information needed. For text options to include in the letter, see Letters Cuba Process Help If speaking with the customer, explain if: evidence is not received, the estimate may be refused if Child Support are not satisfied the estimate is accurate the evidence indicates the estimate is not reasonably accurate, the estimate may be refused While it is not a legal requirement for customers to provide documentary evidence of their claims the Service Officer must be satisfied the customer’s: actual income will not be higher than their estimated income, and actual YTD income is not lower than the YTD provided Documentary evidence may include: an employment termination certificate payslips a statement of benefit from Centrelink (if this information is not available on the Benefits window in Cuba and was not available in Customer First) a statement of benefits from an overseas authority a provisional profit and loss statement. Do not encourage customers to get such a statement from their accountant without warning: the accountant is likely to charge for this service Child Support will not contribute towards that cost Allow standard response times. If the customer makes a reasonable request for an extension of time to provide evidence, consult an SSO/PSM. If the customer refuses to provide evidence Decide if the actual income is likely to be the same as or lower than the estimated income. If needed, request information from third parties such as an employer. See Child Support's information gathering powers.
4	Pend the estimate and document the discussion with the customer Pend the estimate while waiting for evidence. Document all contact attempts and any discussions with the customer Follow the Customer Management Approach (CMA) process Procedure pauses while waiting for evidence. When evidence is received, or the expiry date for evidence has passed, make a decision. See Table 6.

Make decision and finalise estimate election

Table 6

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Step	Action
1	Make decision for the estimate election Estimates during an application for assessment If processing a separate estimate in Pluto or Cuba, do not finalise the estimate until the application for assessment is accepted. Contact attempts If customer contact was attempted in previous steps and was unsuccessful, consider if the estimate is valid and complete. If the estimate is valid and complete, it cannot be refused solely due to unsuccessful contact. To confirm whether it meets the criteria for refusal, see Step 5. Consider all information and evidence After the due date to provide evidence, consider: all available information and evidence requested any evidence that has been provided if the evidence supports the income information in the estimate Make decision How the decision is keyed will impact on the wording of the letter issued to the customer. Consider all information available before deciding if the estimate election is: to be withdrawn, go to Step 2 invalid, go to Step 3 incomplete, go to Step 4 to be refused, go to Step 5, or to be accepted, go to Step 6
2	Withdraw estimate A customer can withdraw an estimate election if either one of the two following conditions is met. Note: if neither of these scenarios exist and the customer has requested a withdrawal, they may consider lodging a subsequent estimate instead. See Table 4 Estimate is still pended in Cuba before an estimate decision is made To withdraw a pended estimate in the Client Income window: In the Client Type group box highlight the Pended estimate Select to document the customer's decision to withdraw the pended estimate Select File > Delete. A message box appears asking to confirm if the entry should be deleted Select Yes. As a decision has not been made about the pended estimate, no letters will issue. Procedure ends here. After an estimate decision is made but before the estimate start date An estimate lodged to start on 1 July or the first day of a new CS Period can be withdrawn at any time before the start date of the estimate. To withdraw this type of estimate in the Client Income window: In the Client Type group box highlight the relevant Estimate to be withdrawn Select to open the Estimate Income window Select Edit > Withdraw Estimate Select to document the customer's decision to withdraw the estimate Select Edit > Withdraw Estimate again A confirmation message will appear, Select OK Select to confirm the withdrawal of the estimate Once withdrawn: the system sets the: Estimate status to Cancelled End Reason to Withdrawn a new assessment is automatically made based on the income used before the estimate was accepted. Cuba automatically issues the ME6-1 and/or ME6-2 letters to advise the estimate has been withdrawn. Select to check the letters for correctness Procedure ends here.
3	Invalid estimate An estimate must meet the validity requirements as explained in Table 3. Also see Child Support Guide 3.4 Estimated income. Estimates that do not meet all the relevant validity requirements are considered invalid and must be rejected. The election is considered not to have been made and rejected estimates have no objection or appeal rights (however a customer can object to the particulars of the assessment). If the estimate is not valid due to being incomplete, go to Step 4 For all other estimates, explain to the customer the reason why the estimate is invalid. The customer may elect to lodge a new estimate at any time. Check the validity rules again if they lodge a new estimate. The earliest start date of a new estimate is from the date of the new election. To reject an invalid estimate: add a notepad stating why the estimate is invalid save the estimate with a status of Recorded Cuba will not accept an invalid estimate and will: automatically delete the Recorded entry, and issue a letter advising that the estimate did not meet the validity criteria Go to Step 7
4	Incomplete estimate The estimate is incomplete if the following information is not provided: The estimated ATI income amount, including the taxable and other component income amounts and/or The YTD ATI, if the estimate is for less than the full financial year The customer must be contacted if the estimate is incomplete: Check that a Pre call SMS and attempts to contact the customer by phone have been made. If contact is unsuccessful, issue a MX1-1 letter using the appropriate preset option(s) to customers with incomplete estimates For text options to include in the letter, see Letters Cuba Process Help If the estimate is still incomplete after the due date for evidence/information has passed: the election is treated as invalid and is considered not to have been made there are no objection or appeal rights against rejecting an estimate that is incomplete the customer can lodge a new estimate at any time. The earliest commencement date of a new estimate will be from the start date of the new election Finalise the estimate as incomplete. If the YTD ATI income was not provided: Change the Estimate Status to DISALLOWED Select an End Reason of YTD NOT PROVIDED Document the decision in Cuba Select Save This will generate an ME1-1 letter to explain why their estimate election was rejected. If an estimated ATI income amount was not provided, consult an SSO/PSM and add free text to a unique letter to explain that the estimate was incomplete and cannot be accepted. Service Officers must obtain approval from an SO6 for the unique letter. See Letters Cuba Process Help Go to Step 7
5	Refused estimate Service Officers must refuse an estimate if satisfied the customer’s: actual taxable income and other component amounts (their ATI for the estimate period) is likely to be higher than the amount estimated, or actual YTD ATI is likely to be lower than the amount provided. A customer's poor estimate history alone is not reason to refuse an estimate. A customer's poor estimate history alone is not reason to refuse an estimate Note: a customer not providing evidence is not a reason to refuse an estimate in isolation. All information and evidence must be considered before refusing an estimate. To refuse the estimate: change the Estimate Status to DISALLOWED select an End Reason of: USER DISALLOWED if satisfied that the actual income will be higher than the estimated ATI YTD IS LOWER if satisfied the actual YTD will be lower than the YTD ATI provided by the customer select Save to generate an ME1-1 letter explaining why the estimate election was refused. The letter includes the relevant objection rights for this decision Go to Step 7
6	Accepted estimate Child Support can accept an estimate if satisfied it is valid, complete and correct. If approval is required (such as an estimate with a retrospective start date), route the Pending Estimate Income intray to a SSO to authorise the decision. Before accepting an estimate, check that: the estimate dates are correctly recorded the estimate is applied to all relevant cases legislative reference used to make the decision is documented all relevant information is recorded, including: income by period where appropriate a reason for the estimate election a YTD income is included, where required a reason is documented if the YTD is zero consideration of estimate history and requests for proof of income where needed To accept an estimate in Cuba: In the Estimate Income window Update the Estimate status from Pended to Recorded Go to Step 7
7	Document estimate details and decision Check all estimate details have been documented in macro Estimate documentation > Estimate information tab If making a decision after a request for information/evidence, use the macro Estimate documentation > Finalise pended estimate tab - to finalise and document the decision, including: identified issues customer discussion(s) all information and evidence requested and/or obtained, and estimate decision If the estimate has been accepted, use the Estimate documentation macro > Effect on Assessment tab to record the outcome

Action after decision

Table 7

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Step	Action
1	Action required after estimate decision Check if any of the following apply: Multiple case numbers, Reverse case, Non-parent carer and/or mixed assessment case, go to Step 2 Shared or divided care of children in any of estimating parent’s cases, go to Step 4 Manual intervention required to align CS Periods and/or estimates, go to Step 6 Fixed annual rate (FAR) or minimum annual rate (MAR) as a result of accepting estimate, go to Step 13 Existing FAR not to apply or MAR decision in place, go to Step 14 Post Separation Income (PSI) exists or changes during estimate period, go to Step 15 Overseas estimate has changed the liability, go to Step 16
2	Pend the estimate for all applicable case numbers Generally, initial estimates and any amended estimate(s) must apply to all applicable cases including: multiple separate cases reverse cases non-parent carer cases The exceptions are if legislation or policy prevents matching the estimates. E.g., An Income Amount Order (IAO) does not apply to all cases If different last relevant years of incomes (LRYI) affect an estimate’s validity differently across cases A new separate case for children of a different relationship has started during the same financial year as an existing estimate on a separate case If a customer has indicated they do not want an estimate to apply to one or more cases, contact the customer to ask: Why do they not want the estimate to apply to that case? If they have fears for their, or someone else’s safety if the estimate is applied to that case? Seek SSO/PSM support and see Family and domestic violence to offer appropriate options to the customer Documentation of family and domestic violence concerns must be documented in the Client Profile window of the customer who is reporting the concerns in line with Table 1 > Step 9 in Documenting child support information. Do not document FDV concerns in the Estimates macro in any other window If the estimating parent has more than one active case number, due to: multiple separate cases, for children of different relationships, go to Step 3 the same two parents in reverse payer/payee roles, or parents who have shared care/divided care go to Step 4 non-parent carer(s) or mixed assessments for any of their children, go to Step 5
3	Multiple separate cases In this procedure, a ‘separate case’ means the customer has more than one active case but the ‘Claimed For’ children in each case are from different relationships. The customer’s estimates should be applied to all their active cases. The only exception is if legislation or policy prevents matching the estimates. For example: An Income Amount Order (IAO) that does not apply to all cases. For example, a COA decision that sets the rate on one case but not on other cases. If this occurs, the estimate should be applied to any cases not set by the IAO. For more information on Income Amount Orders, see Child Support Guide 1.1.I.10 Income amount orders Estimate meets the 85% validity rule on one case but not on another. Separate cases may correctly have different Child Support Periods (CS Periods) and use different last relevant years of income (LRYI). If this occurs, the estimate may meet the 85% validity rule on one case but not on another. Check with an SSO. Customer has an active estimate that starts a new separate case for child(ren) of a different relationship during the financial year. If this occurs: contact the estimating customer to check if the existing estimate is still accurate. See Contact with child support customers add the new estimate to the new case as an initial estimate. The YTD period will be different to the earlier case. Re-calculate the YTD income for the new case from the start date of the new estimate. If the new case has a different LRYI, it may not meet the 85% validity rule add an Amended Estimate to the existing case(s) if required to reflect any changes. Discuss this with the customer and confirm details tell the customer the incomes used in each of their separate cases is different. This can occur if the estimated incomes annualise differently in the different estimate periods for each case. If the new case has a different LRYI to the existing case(s), the estimate may be valid in some cases but not others Are there any other active reverse cases for the estimating customer or do they have any children in shared or divided care? Yes, go to Step 4 No, and there is a non-parent carer case or a mixed assessment, go to Step 5
4	Check for shared or divided care and reverse case numbers If the care of any children is shared or divided between the parents a reverse case may need to be manually started or amended to include the estimate. A reverse case may exist before the estimate or may be created because of the estimate. In some cases, a reverse case is required but does not start automatically. Eligibility must be run to check if manual action is needed. For more information on reverse cases, see Managing reverse child support cases. All case numbers for children of the same 2 parents are part of one whole child support case. A parent’s income should generally match across all the case numbers that make up one whole case. If there is no confirmed legislative or policy exception, and a reverse case is active, or will be active, for any part of a financial year: reflect all original and amended estimates for the parent in that year in both reverse case numbers make sure the estimate start date, YTD amount and estimated amount exactly match in each reverse case. This applies even if one reverse case number started and/or ended on a different date to the other reverse case number If not matching in all relevant case numbers, the estimates will not reconcile correctly and may cause unfair outcomes for the parents and children. Are there any non-parent carer case numbers or any mixed assessment for children of the estimating customer? Yes, go to Step 5 No, go to Step 6
5	Non-parent carer cases and/or mixed assessments Mixed assessments A mixed assessment occurs when child support for some of the children of a case is assessed using the formula and other children are covered by an agreement, court varied assessment (CVA) or change of assessment (COA) decision. If there is a mixed assessment of any kind, run eligibility manually, until the estimate is reflected across all cases. Note: eligibility may need to be run more than once. All cases with mixed assessments must be referred to an SSO, as further processing may be required. SSO/PSMs, see Complex system processing for reverse child support cases. Non-parent carer cases The remainder of this step refers to case numbers where the estimating parent has the role of payer, and the non-parent carer is the payee. The other parent of the child(ren) may also have a case number with the non-parent carer. Estimates for a parent who is a payer in a non-parent case should be reflected in all case numbers for children of the same 2 parents unless legislation or policy prevents matching the estimates. Intervention may be required where non-parent carer cases exist as: each parent has a case number to pay the non-parent carer where there are two non-parent carers who both have case numbers with one or both parents one case number where step-children and children of the relationship have a status of ‘claimed for’. This is two separate cases within once case number. Seek SSO/PSM support for assistance with this scenario Viewing all non-parent carer cases Some non-parent carer case numbers can only be viewed via the other parent’s record and checking the Involvement List window. Seek SSO support if unsure about identifying or managing non-parent carer cases. Applying the estimate to non-parent cases To make sure the estimated income in correctly calculating the entitlement for the non-parent carer, after accepting the estimate, manually run and save eligibility. This may need to be done more than once to correctly use the estimate in all relevant assessments. After saving eligibility, check the assessment is using the correct incomes. Go to the Case Liability Rates window for each non-parent carer case number(s) The estimating parent’s estimated income should show under the heading: Payer Details if they are payer in that case number, or Other Liable Parent details in the case number where the other parent is the payer Seek SSO support if the estimated income is not showing as expected.
6	Check if manual intervention is needed to align estimates on reverse and non-parent carer case numbers Check reverse and relevant non-parent carer cases for: different or missing CS Periods missing estimates estimates for different amounts different estimates start dates Check eligibility for non-estimate related errors or liability changes. Resolve before starting any reverse case estimate alignment. Are there any non-estimate related eligibility issues? Yes. resolve using the Eligibility Cuba Process Help. Seek support from an SSO if needed No, go to Step 7
7	Different or missing CS Periods As mentioned above, all related case numbers for children of the same relationship need to have CS Periods that align throughout the financial year of the estimate. Check if the CS Periods match for the reverse/relevant non-parent carer case numbers, in all periods affected by estimates. If CS Periods are different or missing, error messages may occur. These prevent the estimates applying correctly to all relevant cases. Alignment issues usually relate to: a CS Period being cut short because one case number ended when the reverse/relevant non-parent carer case number started a missing a CS Period that is needed for the estimate period. This usually relates to a CS Period that started before the start date of the reverse/non-parent carer role, or an incorrect a CS Period. E.g., started with an incorrect date on one of the reverse case numbers Have any different or missing CS Periods been identified? Yes, go to Step 8 No, go to Step 10
8	CS Period alignment Is CS Period alignment required for more than the current CS Period and/or a CS Period about to start? Yes, an error correction submission under Section 75 is required: Service Officers - complete the Correcting errors macro and escalate to an SSO to action. For help, see Correcting a complex Child Support error SSOs - to align all relevant CS Periods, go to Step 9 No, go to Step 10
9	Aligning CS Periods for estimates on reverse/relevant non-parent carer case numbers This process is different to aligning CS Periods in other circumstances. Open the Child Support Period window for each reverse case number. Take a screenshot of all the CS Periods that relate to the estimate period on each reverse case number. Review the screenshots to find any CS Periods that: have been cut short are new are missing, or are different on the reverse cases To add or delete CS Periods, see Child Support Period Management Cuba Process Help. After each change is made to a CS Period, a message displays stating that eligibility must be saved. Cancel the message without saving eligibility. If eligibility is saved at this point, some of the CS Periods may be removed that have just been updated. CS Period cut short on an ended reverse case number The CS Period end date is before or during the estimate period because one of the reverse case numbers ended: Delete that CS Period Add a new CS Period with the same start date but with a later end date to match the later CS Period end date of the active reverse case number Add any subsequent/new CS Periods Both cases should now display the same CS Periods, from the one when the estimate started and up to, and including the latest CS Period Case with a missing CS Period Delete all CS Periods back to a date that allows the missing CS Period to be added Add a new CS Period that aligns with the start and end date of the reverse case CS Period (covering the start date of the estimate) Add the deleted CS Periods back, including any subsequent/new CS Periods Both cases should now display the same CS Periods, from the one when the estimate started and up to, and including the latest CS Period Different CS Period on the reverse case CS Period Delete all CS Periods back to a date that allows the incorrect CS Period to be deleted Add a corrected CS Period Add back any other correct CS Periods that came after the CS Period corrected Both cases should now display the same CS Periods, from the one when the estimate started, and up to, and including the latest CS Period Have all estimated incomes correctly applied to all relevant Cuba case numbers? Yes, go to Step 10 No. If estimated incomes need to be added or corrected after any required updates to the CS Periods, go to Step 10
10	Prior estimated incomes Do estimates need to be added/corrected for any period earlier than today? Yes, an error correction submission under Section 75 is required: Service Officers, complete the Correcting errors macro and escalate to an SSO to action. For help, see Correcting a complex Child Support error. Procedure ends here SSOs, go to Step 11 No, go to Step 11
11	Add/correct estimates not applied to the reverse and non-parent carer case numbers Identify all the estimate entries not applied or that do not exactly match in each of the reverse and relevant non-parent carer case numbers for all estimates. This includes CLI amended estimates and CSA amended estimates. For each entry: take screenshots of the Estimate Income window and Estimate Components Details dialogue box read any attached notepads to confirm which of the reverse case numbers has the correct start date and estimated amount take copies of the original notepad from each estimate and amended estimate. Paste these to the records applied on the reverse case number, in addition to the Correcting Errors submission notepad Some estimates on a reverse case number may not be missing but recorded incorrectly. The start date and the income amount must match exactly: Delete the incorrectly recorded estimates Open a new Estimate Income window to key the missing estimate(s) or re-key an estimate that needed correction. Make sure the dates, details and amounts of each estimate/amended estimate on the reverse / relevant non-parent carer case numbers exactly match: even if a reverse / relevant non-parent carer case number starts and/or ends on a different date, the estimate details, including the start date of the estimate, must still exactly match on each case number. The child support system will only allow this if the CS Periods are aligned before recording the estimates. Note: each time an estimate is recorded, the CS Periods must be realigned. This is because Cuba automatically saves eligibility and removes the CS Periods added when each estimate is recorded In each estimate notepad, add: the text ‘As per the Error correction submission notepad, this estimate is being keyed to align estimate records on reverse/relevant non-parent carer case numbers. The original estimate notepad is copied below' a copy of the relevant estimate notepad from the original case number, and the correcting errors submission
12	Check the status of the newly added estimate entry An estimate entry for dates after a reverse case number ended will have a status of Recorded. This is correct as that estimate entry would not be directly used in the assessment for that case number. However, that entry will still be used to make sure a correct reconciliation result, for other estimates in that same financial year An estimate entry which applies to a period the case number was active, may show as Recorded. Run Eligibility and Save so the estimate is applied to the assessment This will update the estimate status to Currently Used An estimate entry added to a reverse case number with a start date before that case role started will have a status of Currently Used. If a subsequent estimate is added that also has a start date before the case role started: the status of the first estimate will update to Revoked, and the subsequent estimate will have a status of Currently Used Check non-parent carer case numbers If an accepted estimate is not reflected correctly in all relevant case numbers, manually run and save eligibility via each case number. If this does not resolve the issue, seek SSO/PSM support. Repeat this process until all estimates including most recent have been aligned. For more information on managing other reverse case issues, see Managing reverse child support cases.
13	Fixed annual rate (FAR) or Minimum annual rate (MAR) as a result of accepting estimate Accepting an estimate, results in a FAR or MAR. FAR If the estimate results in a FAR, tell the customer they can apply for FAR not to apply if they have a genuinely low income. If the customer is the payee in a case or has reverse roles, they can still apply for the FAR not to apply to them in the assessment calculations. This may increase their entitlement. See Fixed annual rate not to apply applications. MAR If the assessment results in a MAR, tell the customer they can apply to reduce the assessment to nil if their income is below the MAR. See Minimum annual rate to nil – Reducing child support assessments
14	Existing FAR not to apply or MAR to nil decision was made prior to a new estimate Where a FAR not to apply or MAR to nil decision has previously been accepted, consider if a post decision amendment is required due to the customer’s change in income. For example, a discussion with the customer identifies they no longer meet the requirements for a nil annual rate or FAR not to apply. To amend an accepted: FAR not to apply, see Table 5 in Fixed annual rate not to apply applications MAR to nil decision, see Table 7 in Minimum annual rate to nil – Reducing child support assessments
15	Post separation income (PSI) exists or changes during estimate period Review the existing PSI decisions. A new PSI decision may be needed for the estimate period if the estimated income includes income that qualifies as post separation income. See Post separation income for Child Support parents.
16	Customer living overseas New Zealand residents Create a NZ IN REQ ACERT FROM NZIR intray Route the intray to MC S003 Cent Auth Tm 1 – NZ Info Request Add a notepad to the intray requesting an amended certificate be sent to the overseas authority Residents of all other countries Create an INTERNATIONAL STHOLD FOLLOWUP intray Route the intray to MC S003 Cent Auth TM1 – Z Overseas Future Work Add a notepad to the intray requesting notification of an amendment be sent to the overseas authority After creating and routing one of the above intrays, make a note on the Estimate window stating an intray has been routed to the International team to request an Amended Certificate.

Notify customers

Table 8

Expand table

Step	Action
1	Notify customers Customers must be notified of the outcome of their estimate election. How the customer is notified depends on the outcome of the estimate. If the estimate is: invalid estimate, go to Step 2 incomplete estimate, go to Step 3 refused estimate, go to Step 4 accepted estimate, go to Step 5
2	Invalid estimate An estimate may be deemed invalid during the initial validity checks or after keying the details into Cuba. Select from the below: Estimate deemed invalid during initial validity checks For online estimates, Cuba will usually issue an automatic ME1-1 letter to advise the customer why the estimate was invalid. For other estimate types, Cuba may not automatically issue a letter to the customer advising them of the reasons why the estimate is invalid. Has a correct ME1-1 letter issued? Yes, no further action is required No, and the customer lodged the estimate via: phone, explain during the phone call, the estimate is invalid and the reasons why. Advise the customer they do not have objection rights online or in writing, send a pre-call SMS and attempt to contact the customer by phone to explain their estimate is invalid and the reasons why. Advise the customer they do not have objection rights. If telephone contact is unsuccessful, consult an SSO/PSM and add free text to a unique letter to explain that the estimate was invalid and cannot be accepted. Service Officers must obtain approval from an SO6 for the unique letter. Estimate deemed invalid after keying in Cuba Send a pre-call SMS and attempt to contact the customer by phone to explain the estimate is invalid. If phone contact is unsuccessful: consult an SSO/PSM and add free text to a unique letter to explain that the estimate was invalid and cannot be accepted. Service Officers must obtain approval from an SO6 for the unique letter See Letters Cuba Process Help
3	Incomplete estimate If the estimate is incomplete due to: Year to Date (YTD) not provided. Cuba will automatically issue an ME1-1 - Unable to accept your estimate letter which explains why the estimate was not accepted Adjusted Taxable Income (ATI) not provided. Cuba will not automatically issue a letter: Send a pre-call SMS and attempt to contact the customer by phone to explain the decision. If phone contact is unsuccessful, consult an SSO/PSM and add free text to a unique letter explaining that the estimate was invalid and cannot be accepted. Service Officers must approval from an SO6 for the unique letter. See Letters Cuba Process Help Note: there are no objection or appeal rights against rejecting an estimate that is incomplete. The customer can lodge a new estimate at any time. The earliest commencement date of a new estimate will be from the start date of the new election.
4	Refused estimate Cuba will automatically generate a ME1-1 - Unable to accept your estimate letter If the letter does not auto generate issue a unique letter explaining why the estimate was not accepted . This letter must include a standard paragraph for objections. See Letters Cuba Process Help. Service Officers must obtain approval from an SO6 for the unique letter. Note: there are objections rights, under s63AB (CSAA), to a decision to refuse an estimate, when satisfied that the customers: actual taxable income and other component amounts (their ATI for the estimate period is likely to be higher than the amount estimated, or actual YTD ATI is likely to be lower than the amount provided. A customer's poor estimate history alone is not reason to refuse an estimate
5	Accepted estimate Cuba will automatically generate the following letters: ME2-1 – Advise non-estimating parent estimate lodged and effect on assessment ME2-2 – Advise estimating parent estimate lodged and effect on assessment Role reversal – phone contact required If there has been a role reversal due to an estimate being accepted, phone contact must be attempted. See Managing reverse child support cases.

Amending a YTD income before reconciliation

Table 9

Expand table

Step	Action
1	Updated YTD information received If a customer requests an update to their YTD, check if the estimate has already been reconciled. Has the estimate been reconciled? Yes, in some circumstances, a YTD can be updated by Child Support after the estimate has been reconciled. This may occur because a customer’s actual YTD ATI was higher than originally advised and Child Support considers an update is appropriate. To request an update to a reconciled estimate YTD, see Customer disputes child support estimate reconciliation No, go to Step 2
2	Customer elects a new YTD If a customer elects a new YTD before the estimate is reconciled, it must be checked for accuracy. Complete system checks and confirm the details with the customer. If satisfied with the accuracy of the customer's election of a new YTD ATI, go to Step 3. If not satisfied with the accuracy of the: new YTD ATI, ask the customer to provide evidence (e.g., pay slips, employer letter, payroll data, profit and loss statements) within 14 days to support their stated YTD amount. If the evidence is: received within 14 days and supports the accuracy of the YTD, go to Step 3 not received within 14 days or does not support the accuracy, consider whether the new YTD has been overstated. If satisfied that the new YTD has been overstated and is more than the likely total of the actual income components in the YTD period, go to Step 4 YTD provided by the customer but the Service Officers has been able to determine a new accurate YTD during the process, contact the customer. If the customer: confirms all details of the proposed YTD update and agrees to elect this as their new YTD, go to Step 3 does not confirm all details of the proposed YTD update, go to Step 5
3	Accept the YTD election Before processing Service Officers must make note of the original YTD details. Once a YTD is updated in Cuba, the details of the income in a previous YTD ATI are only accessible through the letters. Record the initial YTD ATI and new YTD ATI details in the Estimate Income window notepad. Process the new YTD election In the Estimate Income window > YTD ellipsis > Year To Date Component Details box > Income Calculator, update the YTD. See Table 1 in Estimates Cuba Process Help The system displays a message ‘Is this change initiated by Child Support?’ Select No to generate the correct YTD ATI updated letter that does not include the objection paragraph. The next time a Service Officer navigates to the YTD Calculator, the Child Support initiated check box will be unticked. Document the decision. Include: Subject: New YTD election Text: [Customer name] elected a new YTD amount Existing YTD: (the current income details, deductions etc) New YTD: (the updated or additional income detail, deductions, periods of payment etc) Reason for decision (information and/or evidence used for the decision) Reference: Section 63AC Child Support (Assessment) Act 1989 Tell the customer their YTD election has been accepted, and they can elect to update their YTD ATI any time before the estimate is reconciled. Go to Step 6.
4	Refuse election Child Support may refuse a customer election to update a YTD if satisfied that the actual YTD is likely to be lower than the amount provided. Service Officers must attempt to determine a more accurate YTD before refusing a customer’s election. Has Child Support been able to determine an accurate YTD? Yes, go to Step 5 No, the YTD will not be changed: Contact the customer by phone to advise of the outcome, and Issue a unique letter using UQ90.02 - Refusal to update YTD - Pre or post reconciliation letter. Choose 63AD as the legislative reference option. See Digital Messaging Capability(DMC) – Child Support. Preview the letter for accuracy Use text below to document the refusal on the Estimate Income notepad: Subject: New YTD election Text: [Customer name] elected a new YTD amount Existing YTD: (the current income details, deductions etc) New YTD: (the updated or additional income detail, deductions, periods of payment etc) A determination has been made that the actual YTD income is likely to be lower than the new elected YTD income. The customer election to update the YTD has therefore been refused. No change has been made to the existing YTD Reasons for decision: (include all information and documents that have been considered, including customer contact details) Reference: Section 63AD Child Support (Assessment) Act 1989 Procedure ends here
5	Service Officer determines a new YTD income amount Child Support may have been able to determine an accurate YTD amount from the information and documents available during this process. Contact attempts must have been made in accordance with Contact with a child support customer before processing the proposed update. Note: this process only applies to YTD updates before the estimate is reconciled. If a YTD update should potentially occur for a reconciled estimate, see Customer disputes child support estimate reconciliation. Process a Service Officer YTD determination Before processing Service Officers must make note of the original YTD details. Once a YTD is updated in Cuba, the details of the income in a previous YTD ATI are only accessible through the letters. Record the initial YTD ATI and new YTD ATI details in the Estimate Income window notepad. Process the new YTD election In the Estimate Income window > YTD ellipsis > Year To Date Component Details box > Income Calculator, update the YTD. See Table 1 in Estimates Cuba Process Help The system displays a message ‘Is this change initiated by Child Support?’ Select Yes to generate the correct YTD ATI updated letter that includes the objection paragraph. Document the decision using the text below. Subject: YTD Amendment Text: (note all details of information obtained, customer discussions and reasons for decision) Existing YTD: ( the current income details, deductions etc) New YTD: (updated or additional income detail, deductions, periods of payment etc) Reason for Decision: (document information/evidence used for decision) Reference: Section 63AE Child Support (Assessment) Act 1989
6	Cuba warning messages A message will display if the new YTD ATI provided by the customer is Zero, or greater than the expected YTD by 10% or more The 'expected YTD' is calculated by pro-rating the LRYI for the days between the start of the financial year and the day before the estimate start date. If these warning messages display, check that the details keyed correctly reflect the decision that has just been made.
7	Check letters Check that the correct letter has issued to the estimating parent. If the YTD has been updated, an ME7-1 letter should automatically issue to estimating parent. The letter text will be different depending on whether the new YTD was determined by the customer or Child Support If the YTD has not been updated, issue the UQ90.02 - Refusal to update YTD - Pre or post reconciliation letter to the estimating parent. See Digital Messaging Capability (DMC) – Child Support Note: no letters should generate to the other customer. They should not receive any details about updates to the YTD of the estimating customer.

Operational Information

Child support estimates 277-07040000

On this page:

Online or written estimates

Customer elects estimate via phone or in person

Initial estimate - Taking or checking estimate details

Subsequent estimate – Taking or checking

Investigation and requesting evidence

Make decision and finalise estimate election

Action after decision

Notify customers

Amending a YTD income before reconciliation