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TM 2003.04 (bulk letter mailout 2003) (CS) 277-07120000

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This page contains a table describing the standard heading and paragraphs to be used in all letters sent to customers who have had their child support assessment varied as a result of their taxable income being amended because they accepted the Commissioner of Taxations’ offer of settlement.

TM 2003.04 letters

Standard heading and paragraphs to be used in all TM2003.04 letters

This table describes the standard heading and paragraphs to be used in all TM2003.04 letters sent to customers.

Item

Description

1

General Heading and first paragraph for both payee's and payer's letters + Read more ...

Changes to your child support assessment for the XX/XX Child Support Year/Period.

The child support law allows CSA, in certain specified circumstances, to vary a child support assessment when the taxable income for a year of income is reduced. Your child support assessment has been amended for this reason.

2

Next paragraph for the person (payer or payee) whose taxable income has changed + Read more ...

The ATO has amended your taxable income for the (XX/YY) financial year because you accepted the Commissioner of Taxation's offer of final settlement of a disputed tax assessment related to mass marketed schemes.

We have changed your child support assessment for the (XX/YY child support year/period) so that it is based on your amended taxable income for (XX/YY).

As a result your account is now up to date (OR in arrears of $XXX; OR in credit/overpaid for $XXXX). (Include details to confirm account discussions with client).

3

Next two paragraph for the person whose taxable income has NOT been amended by the ATO + Read more ...

(Name and courtesy title of person whose taxable income changed) ‘s child support income amount used to make an assessment for the (XX/YY child support year/period) has changed. Consequently CSA has amended your child support assessment for the XX/YY child support (year or period).

As a result your account is now (in arrears of $XXX; OR in credit/overpaid for $XXXX).