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Exceptions to the income date of effect rules in certain circumstances 277-17102600

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Policy

The Child Support Guide 2.4.2: Formula tables and values

The Child Support Guide 2.4.4: Child support income

 

Legislation

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

Child Support (Assessment) Act 1989

  • section 34A, Registrar must make assessment when new tax figure is available
  • section 41, Working out parent's child support income
  • section 42, Working out parent's combined child support income
  • section 43, Working out parent's adjusted taxable income
  • section 45, Working out the self-support amount
  • section 46, Working out parent's relevant dependent child amount
  • section 47, Working out multi-case allowance
  • section 56, Taxable income as assessed under Income Tax Assessment Act
  • section 57, Taxable income for child support purposes where taxable income determined to be nil under Income Tax Assessment Act
  • section 58, Determination by the Registrar of a parent's adjusted taxable income
  • section 58AA, ATI Indexation Factor for determinations under section 58
  • section 58A, Subsequently ascertaining components of a parent's adjusted taxable income

Child Support (Assessment) Regulations 2018

  • section 10, Taxable income - prescribed provisions and circumstances
  • section 11, Adjusted taxable income - prescribed circumstances
  • section 13, Prescribed payments

Delegations and authorisations

Child Support Services, Delegations and Authorisations.

Service Officer (SO2)

To determine an income where taxable income is not readily ascertainable.

Service Officer (SO4)

To amend an assessment when a taxable income has been amended.

Service Support Officer (SSO)

To authorise retrospective application of an amended taxable income where special circumstances apply, or in circumstances beyond a customer’s knowledge or control.

To correct a simple factual error. SO3s and SO4s are expected to implement these decisions. See Correcting errors on Child Support cases.

EL2

To have a Cuba income deleted or retrospectively amended. Authorisation must be granted before deleting or retrospectively amending an income.