Commonwealth Numbered Acts

CHILD SUPPORT (ASSESSMENT) ACT 1989 No. 124 of 1989 - SECT 60

60. (1) Subject to subsection (3), where:

   (a)  before or during a child support year, a person estimates that his or
        her taxable income under the Income Tax Assessment Act 1936 for the
        year will be a particular amount; and

   (b)  the amount of the estimate is not more than 85% of the person's
        taxable income under that Act for the last relevant year of income (as
        multiplied by the inflation factor (if any) applicable to the child
        support year under regulations made for the purposes of section 55);
        the person may, by written notice given to the Registrar, elect that
        the person's child support income amount for the child support year is
        to be the amount of the estimate.

(2) The notice must:

   (a)  be in the appropriate approved form; and

   (b)  be given to the Registrar before or during the child support year; and

   (c)  specify the person's estimate of his or her taxable income for the
        child support year; and

   (d)  include such information relating to the making of the estimate as the
        form of notice requires to be included.

(3) The person may not make the election if:

   (a)  an election that the person had previously ma de under this section in
        relation to the child support year has not been revoked; or

   (b)  the person had made an election under this section in relation to the
        child support year within the previous 3 months; or

   (c)  an income amount order is in force in relation to the person and any
        part of the child support year.