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CHILD SUPPORT LEGISLATION AMENDMENT ACT (No. 2) 1992 No. 151 of 1992 - SECT 12
Taxable income for child support purposes where taxable income under Income Tax Assessment Act not readily ascertainable
12. Section 58 of the Principal Act is amended:
(a) by omitting from subsection (1) "2.5 times" and substituting "such
amount as the Registrar considers appropriate, not exceeding 2.5
times";
(b) by inserting after subsection (1) the following subsection:
"(1A) If:
(a) the Registrar is unable to ascertain readily a person's taxable income
under the Income Tax Assessment Act 1936 for a year of income on the
basis of the documents and information in his or her possession
(whether as Registrar or Commissioner); and
(b) the Registrar (whether as Registrar or Commissioner) has been supplied
with information (whether orally or in writing) or a document (whether
under this Act, the Income Tax Assessment Act 1936 or otherwise) for
the purpose of ascertaining the person's taxable income; the Registrar
may, in making an administrative assessment of the child support
payable by or to the person in relation to a child support year, act
on the basis that an amount specified in that information or document
is the amount of the person's taxable income under that Act for the
year of income.";
(c) by adding at the end of paragraph (2)(a) "or (1A)".
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