Child support estimates - Reconcile (from 1 July 2011) 277-07060000

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Policy

The Child Support Guide 2.5.1: Income estimates for a year of income

The Child Support Guide 6.2.1: Information need not be in writing

Legislation

Links to the Federal Register of Legislation site go to a 'Series' page. Select the ‘Latest’ version.

Child Support (Assessment) Act 1989

section 56, When amended tax assessment may be taken into account
section 57(7), Higher taxable income to be taken into account
section 58A(3B) – 58A(3E), Amended tax assessments - retrospective determinations
section 58A(3F), Amended tax assessments - prospective determinations
section 60, Parent may elect to estimate his or her adjusted taxable income for a year of income
section 61, Effect of election
section 62, Revocation of income election
section 62A, Parent must elect a new estimate of his or her adjusted taxable income for a year of income
section 63, Effect of later election
section 63AA, Registrar may refuse to accept an income election
section 63AB, Notice to be given if Registrar refuses to accept an income election
section 63AC, Parent may elect a new year to date income amount
section 63AD, Registrar may refuse to accept an election of a new year to date income amount
section 63AE, Registrar may determine a new year to date income amount
section 63AF, Parent’s applicable YTD income amount
section 63A, Amendment of assessment based on income election if event affecting accuracy of estimate occurs
section 63B, Amendment of assessment based on income election if Registrar asks for information supporting estimate
section 63C, Amendment of assessment in minimum rate cases
section 64, Reconciliation using a parent’s actual adjusted taxable income – single election
section 64A, Reconciliation using a parent’s actual adjusted taxable income – more than one income election
section 64AA, Action by Registrar following reconciliation
section 64AB, Registrar to determine a parent’s adjusted taxable income for the purposes of reconciliation
section 64AC, Reconciliation using a parent’s determined ATI – single income election
section 64AD, Reconciliation using a parent’s determined ATI – more than one income election
section 160, Notification of requirements
section 161, Obtaining of information and Evidence
section 162A, Obtaining of information in relation to residents of reciprocating overseas jurisdictions

Child Support (Registration and Collection) Act 1988

section 80, Decisions against which objection may be lodged

Authorisations and delegations

Child Support Services, Delegations and Authorisations

Service Officer (SO3)

Only selected members in the SAS Specialised Assessment Services can reconcile estimates

Service Officer (SO4)

To reconcile estimates