Commonwealth Numbered Acts

CHILD SUPPORT (ASSESSMENT) ACT 1989 No. 124 of 1989 - SECT 57

57. (1) Subject to this section, where the taxable income of a person under
the Income Tax Assessment Act 1936 for a year of income has been determined
under that Act to be nil, the person's taxable income under that Act for the
year of income is, for the purposes of this Act, to be taken to be nil.

(2) Subject to this section, where:

   (a)  the Commissioner has determined under the Income Tax Assessment Act 
        1936 that no tax was payable (before the allowance of any rebate or
        credit) under that Act on the taxable income of a person for a year of
        income; and

   (b)  either of the following subparagraphs applies in relation to the
        person:

        (i)    Part 1 of Schedule 7 to the Income Tax Rates Act 1986 (or, if
               another law of the Commonwealth is prescribed for the purposes
               of this paragraph in relation to the year of income, that other
               law) applied in relation to the person for the year of income;

        (ii)   no tax would have been payable (before the allowance of any
               rebate or credit) under that Act by the person on his or her
               taxable income if Part 1 of Schedule 7 to the
               Income Tax Rates Act 1986 (or, if another law of the
               Commonwealth is prescribed in relation to the year of income
               for the purposes of this paragraph, that other law) had applied
               in relation to the person for the year of income; the person's
               taxable income under that Act for the year of income is, for
               the purposes of this Act, to be taken to be nil.

(3) Where a notice to the effect that the taxable income of a person under the
Income Tax Assessment Act 1936 for a year of income was nil has been served on
the person under that Act:

   (a)  the taxable income of the person under that Act for the year of income
        is to be taken to have been determined under that Act to be nil; and

   (b)  if the notice was dated-the determination is to be taken to have been
        made on the date of the notice.

(4) Where a notice to the effect that no tax is payable (before the allowance
of any rebate or credit) under the Income Tax Assessment Act 1936 on the
taxable income of a person for a year of income has been served on the person
under that Act:

   (a)  the Commissioner is to be taken to have determined under that Act that
        no tax was payable (before the allowance of any rebate or credit)
        under that Act on the taxable income of the person for the year of
        income; and

   (b)  if the notice was dated-the determination is to be taken to have been
        made on the date of the notice.

(5) Subject to subsection (8), subsections (1) and (2) do not apply in
relation to the making of an administrative assessment in relation to the
person if, before the administrative assessment is made but after the making
of the relevant, or most recent relevant, notice of the kind mentioned in
subsection (1) or (2), an assessment has been issued under the Income Tax 
Assessment Act 1936 of the person's taxable income under that Act for the year
of income and of the tax payable on that taxable income.

(6) Subject to subsection (7), subsections (1) and (2) continue to apply in
relation to the making of an administrative assessment in relation to the
person despite the subsequent making of an assessment of the person's taxable
income under that Act for the year of income and of the tax payable on that
taxable income.

(7) Subsection (6) does not apply in relation to the person if the subsequent
assessment was made because the person had not made to the Commissioner a full
and true disclosure of all the material facts necessary for the Commissioner's
assessment or in other circumstances prescribed for the purposes of this
subsection and, where such an assessment is made, the person's taxable income
under that Act for the year of income is to be taken to be, and always to have
been, the person's taxable income for the year of income as last so assessed
under that Act.

(8) Where:

   (a)  the Registrar has, applying subsection (1) or (2), assessed the
        annual rate of child support payable by a liable parent to a custodian
        entitled to child support in relation to the days of, or some of the
        days of, a child support year; and

   (b)  after the making of the administrative assessment, an assessment is
        issued under the Income Tax Assessment Act 1936 of the taxable income
        under that Act of the liable parent or the custodian entitled to child
        support for the last relevant year of income and of the tax payable on
        that taxable income; and

   (c)  subsection (7) does not apply in relation to the assessment made under
        that Act; then, in subsequently amending the administrative assessment
        otherwise than for the purpose of giving effect to Subdivision B
        (Child support income amount determined by reference to estimate of
        taxable income for current child support year), the assessment made
        under that Act is to be disregarded.

(9) Where:

   (a)  notice of an assessment (including an amended assessment) of a
        person's taxable income under the Income Tax Assessment Act 1936, and
        the tax payable on that taxable income, has been served on a person
        under that Act; and

   (b)  the notice was dated; the assessment is to be taken, for the purposes
        of this section, to have been made on the date of the notice.

(10) Nothing in this section is to be taken to prevent:

   (a)  a court making any order under Division 4 of Part 7 (Orders for
        departure from administrative assessment in special circumstances); or

   (b)  the making, and acceptance by the Registrar, of a child
        support agreement that includes provisions that have effect, for the
        purposes of this Part, as if they were such an order made by consent.