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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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