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CHILD SUPPORT LEGISLATION AMENDMENT (REFORM OF THE CHILD SUPPORT SCHEME--NEW FORMULA AND OTHER MEASURES) ACT 2006 (NO. 146, 2006) - SCHEDULE 1

The formulas (commencing on 1 July 2008)

   

Child Support (Assessment) Act 1989

1  Part 5

Repeal the Part, substitute:

Part 5 -- Administrative assessment of child support

Division 1 -- Preliminary

35A   Simplified outline

                   The following is a simplified outline of this Part:

*       This Part includes the formulas used for assessing the annual rate of child support payable by a parent for a child for a day in a child support period (other than in cases where that rate is worked out in accordance with a child support agreement, a Registrar's determination under Part 6A or a court order).

*       The Costs of the Children Table published by the Secretary each year (based on the table in Schedule 1 to this Act) sets out the costs to parents of raising children in various age ranges.

*       Those costs are to be met by both parents (by paying child support or by caring for their children) according to each parent's capacity to meet the costs.

*       To determine each parent's capacity to meet those costs, the parents are assessed in respect of the costs of the child.

*       Generally, both parents' income is taken into account in determining each parent's capacity to meet the costs of their children.

*       The formulas also allow child support payable to non‑parent carers of children to be worked out.

Division 2 -- The formulas

Subdivision A -- Preliminary

35B   Simplified outline

                   The following is a simplified outline of this Division:

*       The Costs of the Children Table published by the Secretary each year (based on the table in Schedule 1 to this Act) sets out the costs to parents of raising children in various age ranges.

*       These costs are to be met by both parents (by paying child support or by caring for their children) according to each parent's capacity to meet the costs.

*       To determine each parent's capacity to meet the costs, the parents are assessed in respect of the costs of the child.

*       Formulas 1 and 2 apply if both parents' incomes are taken into account in determining each parent's capacity to meet the costs of their children, and each parent only has one child support case.

*       Formulas 3 and 4 apply if both parents' incomes are taken into account in determining each parent's capacity to meet the costs of their children, and at least one of the parents has multiple child support cases.

*       Formulas 5 and 6 apply if only one parent's income is taken into account in determining the parent's capacity to meet the costs of his or her children (such as because the other parent is not a resident of Australia).

*       Formulas 2, 4, 5 and 6 also allow child support payable to non‑parent carers of children to be worked out.

*       In some cases, the annual rate of child support payable by a parent is assessed under Subdivision B of Division 8 (low income parents and minimum annual rates of child support).

35C   Application of Part to determine annual rate of child support

                   This Part applies in relation to the assessment of child support payable by a parent for a child, subject to:

                     (a)  any determination made by the Registrar under Part 6A (departure determinations); and

                     (b)  any order made by a court under Division 4 of Part 7 (departure orders); and

                     (c)  any provisions of a child support agreement that have effect, for the purposes of this Part, as if they were such an order made by consent.

Subdivision B -- Working out annual rates of child support using incomes of both parents in single child support case

35D   Application of Subdivision

                   The annual rate of child support payable for a child for a day in a child support period is assessed under this Subdivision if:

                     (a)  both parents of the child are to be assessed in respect of the costs of the child; and

                     (b)  both parents are to be assessed only in respect of the costs of:

                              (i)  that child; and

                             (ii)  any other child in the child support case that relates to that child.

35   Formula 1: Method statement using incomes of both parents in single child support case with no non‑parent carer

                   This is how to work out the annual rate of child support payable for a child for a day in a child support period if no non‑parent carer has a percentage of care for the child for the day.

Method statement

Step 1 .   Work out each parent's child support income for the child for the day (see section 41).

Step 2 .   Work out the parents' combined child support income for the child for the day (see section 42).

Step 3 .   Work out each parent's income percentage for the child for the day (see section 55B).

Step 4.   Work out each parent's percentage of care for the child for the day (see section 48).

Step 5 .   Work out each parent's cost percentage for the child for the day (see section 55C).

Step 6 .   Work out each parent's child support percentage for the child for the day (see section 55D).

Step 7 .   Work out the costs of the child for the day (see sections 55G and 55H).

Step 8 .   If a parent has a positive child support percentage under step 6, the annual rate of child support payable by the parent for the child for the day is worked out using the formula:

             

Note:          If a parent's percentage of care for a child is more than 65%, the parent's annual rate of child support for the child is nil (see section 40C).

36   Formula 2: Working out annual rates of child support using incomes of both parents in single child support case with a non‑parent carer

             (1)  This is how to work out the annual rate of child support payable for a child for a day in a child support period if one or more non‑parent carers have a percentage of care for the child for the day.

             (2)  Follow steps 1 to 8 of the method statement in section 35 for each parent (disregarding subsection 55D(2) (negative child support percentages)).

Annual rate payable by parent

             (3)  If a parent's (the first parent's ) child support percentage under step 6 of the method statement in section 35 is positive, then the annual rate of child support payable by the first parent for the child for the day is the annual rate of child support for the child worked out under step 8 of the method statement.

Annual rate payable only to non‑parent carers

             (4)  If:

                     (a)  the second parent's child support percentage is also positive; or

                     (b)  the second parent's child support percentage is nil or negative, and the second parent does not have at least shared care of the child during the relevant care period;

then, subject to section 40B, the first parent must pay the annual rate of child support that is payable by the first parent for the child under subsection (3) to the non‑parent carer or carers in accordance with section 40A.

Note 1:       If both parents have a positive child support percentage, then the non‑parent carer or carers are entitled to be paid the total of the 2 annual rates of child support that are payable by the parents for the child.

Note 2:       Under section 40B, a non‑parent carer of a child is not entitled to be paid child support unless he or she applies under section 25A in relation to the child.

Annual rate payable to parent and non‑parent carer

             (5)  If the second parent's child support percentage is negative, and the second parent has at least shared care of the child during the relevant care period, then:

                     (a)  the first parent must pay to the second parent the annual rate of child support for the child worked out under step 8 of the method statement using the second parent's negative child support percentage (expressed as a positive); and

                     (b)  subject to section 40B, the first parent must pay to the non‑parent carer an annual rate of child support for the child that is the difference between:

                              (i)  the annual rate of child support payable by the first parent for the child under subsection (3); and

                             (ii)  the rate referred to in paragraph (a) of this subsection.

Subdivision C -- Working out annual rates of child support using incomes of both parents in multiple child support cases

36A   Application of Subdivision

                   The annual rate of child support payable for a child for a day in a child support period is assessed under this Subdivision if:

                     (a)  both parents of the child are to be assessed in respect of the costs of that child; and

                     (b)  at least one of the parents of the child is to be assessed in respect of the costs of another child in another child support case.

37   Formula 3: Method statement using incomes of both parents in multiple child support cases with no non‑parent carer

                   This is how to work out the annual rate of child support payable for a child for a day in a child support period if no non‑parent carer has a percentage of care for the child for the day.

Method statement

Step 1 .   Follow steps 1 to 8 in the method statement in section 35 for each parent.

Step 2 .   Work out each parent's multi‑case cap (if any) for the child for the day (see section 55E).

Step 3 .   If a parent has a positive child support percentage under step 6 of the method statement in section 35, the annual rate of child support payable by the parent for the child for the day is the lower of:

               (a)     the annual rate of child support for the child worked out under step 8 of the method statement; and

               (b)     the parent's multi‑case cap (if any) for the child for the day.

Note:          If a parent's percentage of care for a child is more than 65%, the parent's annual rate of child support for the child is nil (see section 40C).

38   Formula 4: Working out annual rates of child support using incomes of both parents in multiple child support cases with a non‑parent carer

             (1)  This is how to work out the annual rate of child support payable for a child for a day in a child support period if one or more non‑parent carers have a percentage of care for the child for the day.

             (2)  Follow steps 1 to 8 of the method statement in section 35 for each parent (disregarding subsection 55D(2) (negative child support percentages)).

             (3)  Work out each parent's multi‑case cap (if any) for the child for the day (see section 55E).

Annual rate payable by parent

             (4)  If a parent's (the first parent's ) child support percentage under step 6 of the method statement in section 35 is positive, then the annual rate of child support payable by the first parent for the child for the day is the lower of:

                     (a)  the annual rate of child support for the child worked out under step 8 of the method statement; and

                     (b)  the first parent's multi‑case cap (if any) for the child for the day.

Annual rate payable only to non‑parent carers

             (5)  If:

                     (a)  the second parent's child support percentage is also positive; or

                     (b)  the second parent's child support percentage is nil or negative, and the second parent does not have at least shared care of the child during the relevant care period;

then, subject to section 40B, the first parent must pay the annual rate of child support that is payable by the first parent for the child under subsection (4) to the non‑parent carer or carers in accordance with section 40A.

Note 1:       If both parents have a positive child support percentage, then the non‑parent carer or carers are entitled to be paid the total of the 2 annual rates of child support that are payable by the parents for the child.

Note 2:       Under section 40B, a non‑parent carer of a child is not entitled to be paid child support unless he or she applies under section 25A in relation to the child.

Annual rate payable to parent and non‑parent carer

             (6)  If:

                     (a)  the second parent's child support percentage is negative; and

                     (b)  the second parent has at least shared care of the child during the relevant care period;

then, subject to section 40B, the first parent must pay the annual rate of child support that is payable by the first parent for the child under subsection (4) to the second parent and the non‑parent carer in accordance with section 40A.

Subdivision D -- Working out annual rates of child support using income of one parent

38A   Application of Subdivision

                   The annual rate of child support payable for a child for a day in a child support period is assessed under this Subdivision if only one parent of the child is to be assessed in respect of the costs of the child.

39   Formula 5: Method statement using income of one parent where other parent not a resident of Australia or in special circumstances

                   This is how to work out the annual rate of child support payable for a child for a day in a child support period if a non‑parent carer of the child has applied for a parent of the child to be assessed in respect of the costs of the child because of subparagraph 25A(b)(ii) or (iii) (non‑resident of Australia or special circumstances).

Method statement

Step 1 .   Work out the parent's child support income for the day (see section 41) and double that income.

Step 2.   Work out the parent's percentage of care for the child for the day (see section 48).

Step 3 .   Work out the parent's cost percentage for the child for the day (see section 55C).

Step 4 .   Work out the costs of the child for the day (see sections 55G and 55H), assuming, in applying section 55G and Schedule 1, that the reference to the child support income of the parent in the Costs of the Children Table is a reference to the amount worked out under step 1.

Step 5 .   Work out the following rate:

             

Step 6.   If the parent is not assessed in respect of the costs of another child who is in another child support case, the annual rate of child support payable by the parent for the child for the day is the rate worked out under step 5.

Step 7 .   If the parent is assessed in respect of the costs of another child who is in another child support case, work out the parent's multi‑case cap for the child for the day (see section 55E).

Step 8.    The annual rate of child support payable by the parent for the child for the day is the lower of:

               (a)     the rate worked out under step 5; and

               (b)     the parent's multi‑case cap for the child for the day.

Step 9 .   If there is only one non‑parent carer who has a percentage of care for the child for the day, the parent must pay the annual rate of child support that is payable for the child under step 5 or 8 to the non‑parent carer. If there are 2 non‑parent carers who have a percentage of care for the child for the day, then, subject to section 40B, the parent must pay the annual rate of child support that is payable for the child under step 5 or 8 to the non‑parent carers in accordance with section 40A.

Note:          Under section 40B, a non‑parent carer of a child is not entitled to be paid child support unless he or she applies under section 25A in relation to the child.

40   Formula 6: Method statement using income of one parent where other parent deceased

                   This is how to work out the annual rate of child support payable for a child for a day in a child support period if a non‑parent carer of the child has applied for a parent of the child to be assessed in respect of the costs of the child because of subparagraph 25A(b)(iv) (deceased parent).

Method statement

Step 1 .   Work out the parent's child support income for the day (see section 41).

Step 2.   Work out the parent's percentage of care for the child for the day (see section 48).

Step 3 .   Work out the parent's cost percentage for the child for the day (see section 55C).

Step 4 .   Work out the costs of the child for the day (see sections 55G and 55H).

Step 5 .   Work out the following rate:

             

Step 6 .   If the parent is not assessed in respect of the costs of another child who is in another child support case, the annual rate of child support payable by the parent for the child for the day is the rate worked out under step 5.

Step 7 .   If the parent is assessed in respect of the costs of another child who is in another child support case, work out the parent's multi‑case cap for the child for the day (see section 55E).

Step 8.    The annual rate of child support payable by the parent for the child for the day is the lower of:

               (a)     the rate worked out under step 5; and

               (b)     the parent's multi‑case cap for the child for the day.

Step 9 .   If there is only one non‑parent carer who has a percentage of care for the child for the day, the parent must pay the annual rate of child support that is payable for the child under step 5 or 8 to the non‑parent carer. If there are 2 non‑parent carers who have a percentage of care for the child for the day, then, subject to section 40B, the parent must pay the annual rate of child support that is payable for the child under step 5 or 8 to the non‑parent carers in accordance with section 40A.

Note:          Under section 40B, a non‑parent carer of a child is not entitled to be paid child support unless he or she applies under section 25A in relation to the child.

Subdivision E -- General provisions

40A   Cases where there is more than one person entitled to child support

             (1)  If, in applying:

                     (a)  subsection 36(4) or 38(5) or (6); or

                     (b)  step 9 in the method statement in section 39 or 40; or

                     (c)  subsection 65A(5);

child support is payable to:

                     (d)  a parent and a non‑parent carer of a child; or

                     (e)  2 non‑parent carers of a child;

then, the annual rate of child support for the child for a day in the child support period that each parent or non‑parent carer (as the case requires) is, subject to section 40B, entitled to be paid is:

40B   Non‑parent carer must have applied for child support

             (1)  A non‑parent carer of a child is not, under section 36, 38, 39, 40, 65A or 66, entitled to be paid an annual rate of child support for the child for a day in a child support period unless the non‑parent carer has made an application under section 25A in relation to the child.

             (2)  If a non‑parent carer is not entitled to be paid child support for a child for a day in a child support period under subsection (1), the annual rate of child support payable by the parent for the child for the day is reduced by the amount that is not payable because of subsection (1).

             (3)  If:

                     (a)  a non‑parent carer of a child has not so applied at the time the administrative assessment of child support for the child for the child support period is made; but

                     (b)  the non‑parent carer does so during the child support period;

then:

                     (c)  the non‑parent carer is entitled to be paid an annual rate of child support for the child worked out under this Part from the day on which the non‑parent carer makes the application under section 25A; and

                     (d)  despite paragraph 7A(2)(a), a new child support period is not started by that application.

40C   Parents with more than 65% care

                   The annual rate of child support payable by a parent for a child for a day in a child support period is nil if:

                     (a)  the parent's annual rate of child support for the child is worked out under section 35 or 37 (income of both parents, no non‑parent carer); and

                     (b)  the parent's percentage of care determined for the purposes of the administrative assessment of child support for the child is more than 65%.

40D   Parents with nil child support percentage

                   The annual rate of child support payable by a parent for a child for a day in a child support period is nil if the parent's child support percentage for the child for the day is nil.

Division 3 -- Child support income

Subdivision A -- Preliminary

40E   Simplified outline

                   The following is a simplified outline of this Division:

*       The income used in determining a parent's capacity to meet the costs of his or her children might be reduced by the following amounts:

               (a)     the self‑support amount (to take account of the parent's need to support himself or herself);

               (b)     a relevant dependent child amount (if the parent cares for a relevant dependent child or step‑child of the parent);

               (c)     a multi‑case allowance (if the parent has multiple child support cases).

*       The relevant dependent child amount and the multi‑case allowance take account of the costs of relevant dependent children, and children in other child support cases, in a similar way to the way in which the costs of the children are worked out for children in a child support case.

*       A parent's adjusted taxable income for a year of income can be reduced under section 44 in respect of a particular child if the parent earns additional income during the first 3 years after separating from the other parent of the child.

Subdivision B -- Child support income and combined child support income

41   Working out parent's child support income

Single child support case--no relevant dependent children

             (1)  If:

                     (a)  a parent is to be assessed in respect of the costs of a child in only one child support case; and

                     (b)  the parent does not have a relevant dependent child;

the parent's child support income for the child for a day in a child support period is the amount worked out using the formula:

child support income for the particular child for a day in a child support period is the amount worked out using the formula:

child support income for the particular child for a day in a child support period is the amount worked out using the formula:

child support income for the particular child for a day in a child support period is the amount worked out using the formula:

Negative result taken to be nil

             (5)  A parent's child support income for a day in a child support period is taken to be nil if the amount worked out using a formula in this section is negative.

42   Working out parents' combined child support income

                   Work out the parents' combined child support income for a child for a day in a child support period by adding together each parent's child support income for the child for the day.

Subdivision C -- Working out the components of child support income

43   Working out parent's adjusted taxable income

             (1)  Subject to subsection (2), a parent's adjusted taxable income for a child for a day in a child support period is the total of the following components:

                     (a)  the parent's taxable income for the last relevant year of income in relation to the child support period;

                     (b)  the parent's reportable fringe benefits total for that year of income;

                     (c)  the parent's target foreign income for that year of income;

                     (d)  the parent's net rental property loss for that year of income;

                     (e)  the total of the tax free pensions or benefits received by that parent in that year of income.

Note 1:       Other provisions that relate to a person's adjusted taxable income are section 34A and Subdivisions B and C of Division 7.

Note 2:       The components of the definition of adjusted taxable income are defined in section 5.

             (2)  If the Registrar amends an assessment under section 44, then for the purposes of the assessment, the person's adjusted taxable income for a child to whom the assessment relates, for a day in the child support period, is the amount determined by the Registrar.

44   Post‑separation costs

Application for post‑separation income to be excluded

             (1)  A parent (the applicant ) of a child may apply to the Registrar to amend an administrative assessment of child support payable by or to the parent for the child for part of a child support period if:

                     (a)  the applicant and the other parent of the child lived together on a genuine domestic basis for at least 6 months; and

                     (b)  the last separation of the applicant from the other parent before the application for administrative assessment of child support for the child was made under section 25 or 25A occurred within the last 3 years; and

                     (c)  at the time of the application under this section, the applicant and the other parent remain separated; and

                     (d)  in the last relevant year of income the applicant earned, derived or received income:

                              (i)  in accordance with a pattern of earnings, derivation or receipt that was established after the applicant and the other parent first separated; and

                             (ii)  that is of a kind that it is reasonable to expect would not have been earned, derived or received in the ordinary course of events.

             (2)  If the applicant makes an application under this section, the Registrar may determine that the applicant's adjusted taxable income for the child for a day in the child support period is a specified amount that excludes the income referred to in paragraph (1)(d).

             (3)  However, the Registrar may make a determination under subsection (2) only if the determination:

                     (a)  reduces the applicant's adjusted taxable income for the child for a day in the child support period by 30% or less; and

                     (b)  applies in respect of a day in the child support period, being a day that is less than 3 years after the last separation referred to in paragraph (1)(b).

Registrar to implement determinations

             (4)  The Registrar is to take such action as is necessary to give effect to the determination by amending any administrative assessment that has been made in relation to the child support period.

Notice to be served if Registrar refuses application

             (5)  If the Registrar refuses to make a determination under subsection (2), the Registrar must serve written notice of the decision on the applicant.

             (6)  The notice must include, or be accompanied by, a statement to the effect:

                     (a)  that the applicant may, subject to the Registration and Collection Act, object to the particulars of the assessment in relation to which the applicant sought to make the application; and

                     (b)  that if the applicant is aggrieved by the decision on the objection, he or she may, subject to that Act, apply to the SSAT for review of the decision.

             (7)  This section does not prevent the Registrar from making a new assessment for part of the child support period.

Note:          This section does not limit the power under section 75 to amend assessments (see subsection 75(5)).

45   Working out the self‑support amount

                   A parent's self‑support amount for a day in a child support period is:

46   Working out parent's relevant dependent child amount

                   A parent's relevant dependent child amount for a day in a child support period is the total of the amounts worked out for each relevant dependent child of the parent using this method statement.

Method statement

Step 1 .   Work out the difference between the parent's adjusted taxable income for the child for the day and the parent's self‑support amount for the day (see sections 43 and 45).

Step 2 .   Work out the parent's percentage of care for the child for the day (see section 48).

Step 3 .   Work out the parent's cost percentage for the child for the day (see section 55C).

Step 4 .   Work out the costs of the child for the day (see sections 55G and 55H) as if:

               (a)     the parent's annual rate of child support were assessed under Subdivision D of Division 2; and

               (b)     the reference in subsection 55G(2) to the parent's child support income were a reference to the amount worked out under step 1; and

               (c)     references in sections 55G and 55H to children in the child support case that relates to the child were references to all of the parent's relevant dependent children.

Step 5 .   Work out the following amount for the child for a day in the child support period:

             

Note:          Section 73A deals with the Registrar discovering, after making an administrative assessment, that a parent has a relevant dependent child.

47   Working out multi‑case allowances

                   A parent's multi‑case allowance for a child (the particular child ) for a day in a child support period is worked out using this method statement.

Method statement

Step 1 .   Work out the following amount:

             

Step 2 .   If the parent has a relevant dependent child, take the parent's relevant dependent child amount (see section 46) for the day from the amount worked out under step 1.

Step 3 .   Work out the costs of the children for the day for all children (the multi‑case children ) for whom the parent is assessed in respect of the costs of the child, as if:

               (a)     the parent's annual rate of child support were assessed under Subdivision D of Division 2; and

               (b)     the reference in subsection 55G(2) to the parent's child support income were a reference to the amount worked out under step 1 or 2 (as the case requires); and

               (c)     references in section 55G to children in the child support case that relates to the child were references to all of the parent's multi‑case children.

Step 4.   Work out the parent's multi‑case child costs for the particular child for the day using the formula:

             

Step 5 .   The parent's multi‑case allowance for the particular child for the day is the following amount:

             

Division 4 -- Percentage of care

Subdivision A -- Preliminary

47A   Simplified outline

                   The following is a simplified outline of this Division:

*       A person's (whether the person is a parent or a non‑parent carer of a child) percentage of care for the child for a day in a child support period is the percentage of care of the child that the person is likely to have during a 12 month period.

*       A percentage of care for a child is as determined by an oral agreement or a parenting plan made by the parents of the child (or a parent and a non‑parent carer), or as determined by a court order.

*       The Registrar can make a determination of a person's percentage of care for a child in certain cases (such as if there is no such agreement, plan or order, or if care of the child changes).

*       A parent's percentage of care for a child is used in section 55C to work out the parent's cost percentage for the child.

*       A non‑parent carer's percentage of care is used in section 40A to work out how much child support the non‑parent carer is entitled to be paid for the child.

47B   Meaning of court order

                   In this Division:

"court order" means:

                     (a)  a family violence order within the meaning of section 4 of the Family Law Act 1975 ; or

                     (b)  a parenting order within the meaning of section 64B of the Family Law Act 1975 ; or

                     (c)  a State child order registered in accordance with section 70D of the Family Law Act 1975 ; or

                     (d)  an overseas child order registered in accordance with section 70G of the Family Law Act 1975 .

Subdivision B -- Determining percentages of care

48   Working out percentage of care

             (1)  A person's percentage of care for a child for a day in a child support period is the percentage of care of the child that the person is likely to have during the period (the care period ) of 12 months from:

                     (a)  the day on which an application is made under section 25 or 25A for a parent to be assessed in respect of the costs of the child; or

                     (b)  the day on which the Registrar becomes aware of the following:

                              (i)  a change of at least 7.1% in the percentage of care of the child that the person has;

                             (ii)  that the person's percentage of care for the child has fallen below 14%;

                            (iii)  that the person's percentage of care for the child has increased to 14%, or above 14%.

Note:          The Registrar is not entitled to amend an administrative assessment in respect of a person's percentage of care unless the Registrar becomes aware of an event mentioned in paragraph (1)(b) (see subsection 75(2)).

             (2)  The percentage of care is to be worked out in accordance with this Subdivision.

Note:          Generally, a person's percentage of care for a child is worked out based on the number of nights that the child is likely to be in the care of the person during the care period.

             (3)  If a person's percentage of care worked out in accordance with this Subdivision is not a whole percentage:

                     (a)  if the percentage is greater than 50%--the percentage is rounded up to the nearest whole percentage; and

                     (b)  if the percentage is less than 50%--the percentage is rounded down to the nearest whole percentage.

49   Agreements, parenting plans and court orders may determine percentage of care

                   The percentage (if any) of care of a child that a parent or non‑parent carer is likely to have during a care period is determined in accordance with the following agreement, plan or order if the Registrar is satisfied that the agreement, plan or order allows such a percentage to be determined:

                     (a)  if the relevant application for administrative assessment for child support for the child is made under subparagraphs 25A(b)(ii) to (iv) (application by non‑parent carer in relation to one parent):

                              (i)  an oral or written agreement, or parenting plan, between the parent and a non‑parent carer of the child that the Registrar is satisfied has been made; or

                             (ii)  a court order that relates to the parent and a non‑parent carer of the child, or that relates to the child;

                     (b)  otherwise:

                              (i)  an oral agreement between the parents of the child that the Registrar is satisfied has been made; or

                             (ii)  a parenting plan for the child that has been entered into by the parents; or

                            (iii)  a court order that relates to the parents, or that relates to the child.

50   Registrar determinations where no agreement, plan or order

             (1)  The Registrar must determine the percentage (if any) of care of a child that a parent or non‑parent carer of the child is likely to have during the relevant care period if there is no agreement, plan or order that allows such a percentage to be determined under section 49.

             (2)  In making the determination, the Registrar must take into account such period as is required in order for the Registrar to be satisfied that there is, has been, or will be, a pattern of care for the child.

             (3)  The Registrar may revoke or vary a determination made under this section.

Subdivision C -- Changes to percentages of care

51   Person no longer agrees with oral agreement

                   If:

                     (a)  an oral agreement determines, under section 49, a percentage of care of a child that a parent or non‑parent carer is likely to have during a care period; and

                     (b)  the Registrar becomes aware that a parent or non‑parent carer of the child no longer agrees with that percentage of care; and

                     (c)  immediately before the oral agreement was made, a parenting plan or court order determined the percentage of care of the child that each parent or non‑parent carer would have during the care period;

the percentage of care of the child that a parent or non‑parent carer is likely to have during the care period is as determined in accordance with the parenting plan or court order.

52  Interim Registrar determinations where parent or non‑parent carer does not agree with percentages of care

             (1)  The Registrar may determine the percentage (if any) of care of a child that a parent or non‑parent carer of the child is likely to have during the relevant care period if:

                     (a)  there is an agreement, plan or order that allows such a percentage to be determined under section 49; and

                     (b)  a parent or non‑parent carer of the child does not agree that the care of the child that is actually taking place is in accordance with the percentage so determined; and

                     (c)  in the circumstances of the case, the percentage so determined would result in an unjust and inequitable determination of the level of financial support to be provided by a parent for the child; and

                     (d)  a parent or non‑parent carer of the child has taken reasonable action:

                              (i)  to seek to reach agreement; or

                             (ii)  to seek a court order; or

                            (iii)  to enforce a court order;

                            about the care of the child; and

                     (e)  a parent or non‑parent carer of the child applies for the determination.

Note:          If the Registrar refuses to make a determination under this section, the Registrar must give the applicant a notice under section 54.

             (2)  In making the determination, the Registrar must take into account such period as is required in order for the Registrar to be satisfied that there is, has been, or will be, a pattern of care for the child.

             (3)  The Registrar may revoke or vary a determination made under this section.

             (4)  Before the end of 6 months after a determination is made under this section, the Registrar:

                     (a)  must review the determination; and

                     (b)  may make another determination under this section.

53   Registrar determination where parent's care falls below 14%

Making a determination

             (1)  The Registrar may determine the percentage (if any) of care of a child that a parent or non‑parent carer is likely to have during a care period if:

                     (a)  a parent (the first parent ) was to have at least regular care of the child during the relevant care period under an oral agreement, parenting plan or court order; and

                     (b)  the first parent has no care, or has a pattern of care that is less than regular care, of the child despite the other parent or a non‑parent carer making the child available to the first parent; and

                     (c)  the other parent or a non‑parent carer of the child applies for the determination.

Note:          If the Registrar refuses to make a determination under this section, the Registrar must give the applicant a notice under section 54.

Day on which determination commences

             (2)  The determination must specify, in accordance with subsections (4) and (5), the first day in the child support period to which the determination is to apply.

             (3)  The determination applies to the day specified, and later days in the child support period.

             (4)  If the Registrar is satisfied that the other parent or the non‑parent carer who applied for the determination failed, within a reasonable period, to notify the Registrar that the first parent had no care, or less than regular care, of the child during the relevant care period, the day specified must be the day on which the determination is made.

             (5)  Otherwise, the day specified must be:

                     (a)  if the first parent never established a pattern of care in accordance with the oral agreement, parenting plan or court order--the day on which the plan or court order was entered into or made; or

                     (b)  if the first parent established a pattern of care in accordance with the oral agreement, parenting plan or court order, but later ceased the established pattern of care--the day on which the parent ceased the previously established pattern.

             (6)  To avoid doubt, a parent never establishes a pattern of care if:

                     (a)  the parent could not have established the pattern of care until a particular period that occurs later in the child support period; and

                     (b)  the parent does not establish that pattern during that particular period.

             (7)  The Registrar may revoke or vary a determination made under this section.

Registrar to make determination under this section (and not interim determination)

             (8)  If the Registrar could make a determination under section 52 and this section in respect of the percentage of care for a child, the Registrar must make a determination under this section and not section 52.

54   Notice to be served if Registrar refuses application

             (1)  If the Registrar refuses to make a determination under section 52 or 53, the Registrar must serve written notice of the decision on the person who made the application.

             (2)  The notice must include, or be accompanied by, a statement to the effect:

                     (a)  that the person may, subject to the Registration and Collection Act, object to the particulars of the assessment in relation to which the person sought to make the application; and

                     (b)  that if the person is aggrieved by the decision on the objection, he or she may, subject to that Act, apply to the SSAT for review of the decision.

Subdivision D -- Where there is more than one agreement, plan, order or determination

55   Where there is more than one agreement, plan, order or determination

             (1)  If more than one agreement, plan, order or determination applies, under section 49, 50, 52 or 53, to a day in a child support period, then the percentage of care of a child that a parent or non‑parent carer is likely to have during the care period is as determined by the most recent agreement, plan, order or determination.

             (2)  However, the most recent agreement, plan or determination is subject to any court order made in respect of the percentage of care of a child that specifies that the order cannot be altered by agreement between the persons in respect of whom the order is made.

Division 5 -- Working out other elements for the formulas

Subdivision A -- Preliminary

55A   Simplified outline

                   The following is a simplified outline of this Division:

*       A parent's income percentage represents the parent's capacity to meet the costs of the child.

*       A parent's cost percentage represents the extent to which the parent is taken to have met the costs of the child through care.

*       A parent's child support percentage is the difference between the parent's income percentage and his or her cost percentage. Generally, if the parent has a positive child support percentage, the annual rate of child support payable by the parent is that percentage of the costs of the child.

*       If a parent has multiple child support cases, the annual rate of child support payable by the parent for a child is capped by the parent's multi‑case cap for the child.

Subdivision B -- Working out other elements for the formulas

55B   Working out income percentages

                   Work out each parent's income percentage for a child for a day in a child support period using the formula (worked out to 2 decimal places, rounding up if the third decimal place is 5 or more):

55C   Working out cost percentages

                   A parent's or non‑parent carer's cost percentage for a child for a day in a child support period is the percentage worked out using the table based on the parent's or non‑parent carer's (as the case requires) percentage of care for the child for the day.

 

Cost percentages

Item

Column 1

Percentage of care

Column 2

Cost percentage

1

0 to less than 14%

Nil

2

14% to less than 35%

24%

3

35% to less than 48%

25% plus 2% for each percentage point over 35%

4

48% to 52%

50%

5

more than 52% to 65%

51% plus 2% for each percentage point over 53%

6

more than 65% to 86%

76%

7

more than 86% to 100%

100%

55D   Working out child support percentages

             (1)  Work out each parent's child support percentage for a child for a day in the child support period using the formula:

child support percentage for a day in a child support period is taken to be nil if the amount worked out using the formula is negative.

55E   Working out the multi‑case cap

             (1)  Work out a parent's multi‑case cap for a child (the particular child ) for a day in a child support period in accordance with subsection (2) if:

                     (a)  the parent's annual rate of child support for the particular child is assessed for the day under section 37, 38, 39 or 40; and

                     (b)  if section 37 or 38 applies--the parent has a positive child support percentage for the particular child under step 6 of the method statement in section 35; and

                     (c)  in any case--the parent is assessed for the day in respect of the costs of another child who is in another child support case.

             (2)  The parent's multi‑case cap for the particular child for the day is worked out using the formula:

55F   Simplified outline

                   The following is a simplified outline of this Division:

*       The costs of the children are worked out using the rules in this Division and the Costs of the Children Table in Schedule 1.

*       The costs of the children are based on the number of children in a child support case and the ages of those children.

*       The costs of the child are the costs of the children divided by the number of children in the child support case.

*       The Costs of the Children Table is updated every year to reflect changes to the annualised MTAWE figure.

Subdivision B -- The costs of the child

55G   Working out the costs of the children

             (1)  If an annual rate of child support for a day in a child support period is assessed for a child under section 35, 36, 37 or 38 (Formulas 1 to 4), identify the column in the Costs of the Children Table for that child support period that covers the combined child support income of the parents of the child.

Note:          The Secretary publishes the updated Costs of the Children Table in the Gazette each year for child support periods that begin in the next year (see section 155).

             (2)  If an annual rate of child support for a day in a child support period is assessed for a child under Subdivision D of Division 2 (Formulas 5 and 6), identify the column in the Costs of the Children Table for that child support period that covers the child support income of the parent of the child.

Note:          This subsection also applies in working out the relevant dependent child amount and the multi‑case allowance (see step 4 of the method statement in section 46 and step 3 of the method statement in section 47).

             (3)  Identify the number of children (the child support children ) in the child support case that relates to the child.

             (4)  Identify the ages of the child support children at the time the administrative assessment is made. If there are more than 3 child support children, use the ages of the 3 oldest children.

             (5)  Identify the item in the relevant column in the Costs of the Children Table that covers that number of child support children of those ages.

             (6)  The amount worked out for the item in accordance with Schedule 1 to this Act is the costs of the children .

55H   Working out the costs of the child

                   The costs of a child for a day in a child support period is:

                     (a)  if there is only one child support child--the costs of the children; and

                     (b)  otherwise--the costs of the children divided by the number of child support children.

Division 7 -- Assessments and estimates of adjusted taxable income

Subdivision A -- Preliminary

55J   Simplified outline

                   The following is a simplified outline of this Division:

*       A parent's taxable income is generally the amount of taxable income that is assessed under an Income Tax Assessment Act.

*       The Registrar might make a determination of a parent's adjusted taxable income if the parent has not lodged a tax return.

*       There are limits on the Registrar's ability to amend an assessment for past periods if the parent later lodges his or her tax return.

*       A parent can estimate the amount of his or her adjusted taxable income for days in a child support period.

Subdivision B -- Adjusted taxable income determined by reference to taxable income for last relevant year of income

56   Taxable income is as assessed under Income Tax Assessment Act

Meaning of taxable income

             (1)  For the purposes of assessing a parent in respect of the costs of a child in relation to a child support period, if the parent's taxable income has been assessed under an Income Tax Assessment Act for the last relevant year of income in relation to the child support period, the parent's taxable income for that year is the amount as so assessed.

Note:          Sections 34A and 57 are also relevant to a person's taxable income.

When amended tax assessment may be taken into account

             (2)  If, after an administrative assessment of child support is made, the assessment (the tax assessment ) of a parent's taxable income is amended (whether or not because of an objection, appeal or review), the Registrar must not amend the administrative assessment to take account of the amendment to the tax assessment unless one of the following applies:

                     (a)  the amendment to the tax assessment is made under item 5 of the table in subsection 170(1) of the Income Tax Assessment Act 1936 (amendment due to fraud or evasion);

                     (b)  the amendment to the tax assessment is made under provisions of an Income Tax Assessment Act that are prescribed by the regulations for the purposes of this paragraph;

                     (c)  the amendment is made in circumstances prescribed for the purposes of this paragraph;

                     (d)  the amendment is made solely for the purposes of working out the parent's adjusted taxable income for the last relevant year of income for the purposes of subsection 60(3) of this Act (first estimate must be lower than adjusted taxable income).

Date of assessment of a parent's taxable income taken to be date of notice of the assessment

             (3)  For the purposes of this section, if:

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

                     (b)  the notice is dated;

then the assessment is taken to have been made on the date of the notice.

Section not to affect determinations, court orders or consent orders

             (4)  This section does not prevent:

                     (a)  the Registrar from making any determination under Part 6A (departure determinations); or

                     (b)  a court from making any order under Division 4 of Part 7 (departure orders); or

                     (c)  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.

57   Taxable income for child support purposes where taxable income determined to be nil under Income Tax Assessment Act

             (1)  This section does not apply to a parent for a year of income if the parent has a component of adjusted taxable income mentioned in paragraphs 43(1)(b) to (e) for the year of income.

Determinations that taxable income nil or no tax payable

             (2)  A parent's taxable income for a year of income is nil if the parent's taxable income for that year has been determined to be nil under an Income Tax Assessment Act.

             (3)  A parent's taxable income for a year of income is also nil if:

                     (a)  the Commissioner has determined under an Income Tax Assessment Act that no tax was payable (before the allowance of any rebate or credit) under that Act on the parent's taxable income for the 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 any other law prescribed by the regulations for the purposes of this paragraph in relation to the year of income) applied in relation to the parent 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 any other law prescribed by the regulations for the purposes of this paragraph in relation to the year of income) had applied in relation to the parent for the year of income.

             (4)  Subsections (2) and (3) do not apply in relation to an administrative assessment made in relation to a parent if:

                     (a)  before the administrative assessment is made; but

                     (b)  after the most relevant notice mentioned in subsection (5) or (6) is made;

an assessment is issued under the Income Tax Assessment Act 1936 of the person's taxable income for the year of income under an Income Tax Assessment Act.

Notices issued under the Income Tax Assessment Act 1936

             (5)  If a parent has been served a notice under the Income Tax Assessment Act 1936 to the effect that the taxable income of the parent under an Income Tax Assessment Act for a year of income is nil, then:

                     (a)  the parent's taxable income for that year is taken to have been determined to be nil under an Income Tax Assessment Act ; and

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

             (6)  If a parent has been served a notice under the Income Tax Assessment Act 1936 to the effect that no tax is payable (before the allowance of any rebate or credit) under an Income Tax Assessment Act on the taxable income of the parent for a year of income, then:

                     (a)  the Commissioner is taken to have determined under the Income Tax Assessment Act that no tax was payable (before the allowance of any rebate or credit) under that Act on the parent's taxable income for the year of income; and

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

When amended tax assessment may be taken into account

             (7)  If, after an administrative assessment of child support is made, the assessment (the tax assessment ) of the parent's taxable income is amended (whether or not because of an objection, appeal or review), the Registrar must not amend the administrative assessment to take account of the amendment to the tax assessment unless either of the following applies:

                     (a)  the subsequent assessment was made because the parent 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;

                     (b)  the amendment is made solely for the purposes of working out the parent's adjusted taxable income for the last relevant year of income for the purposes of subsection 60(3) (first estimate must be lower than adjusted taxable income).

Date of assessment of a parent's taxable income taken to be date of notice of the assessment

             (8)  For the purposes of this section, if:

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

                     (b)  the notice is dated;

then the assessment is taken to have been made on the date of the notice.

Section not to affect determinations, court orders or consent orders

             (9)  This section does not prevent:

                     (a)  the Registrar from making any determination under Part 6A (departure determinations); or

                     (b)  a court from making any order under Division 4 of Part 7 (departure orders); or

                     (c)  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.

58   Registrar determination of adjusted taxable income

             (1)  For the purposes of assessing a parent in respect of the costs of a child in relation to a child support period, the Registrar may determine, in accordance with this section, that an amount that he or she considers appropriate is the parent's adjusted taxable income for a year of income.

Note:          The Registrar is required to amend an administrative assessment made on the basis of such a determination if the parent's adjusted taxable income is subsequently ascertained or the Registrar makes a later determination under this section (see section 58A).

Determinations where parent fails to comply with requirement

             (2)  The Registrar may make a determination if:

                     (a)  a parent has not, under an Income Tax Assessment Act , lodged a tax return for the year of income; and

                     (b)  the Registrar or the Commissioner of Taxation is unable to readily ascertain the parent's adjusted taxable income for the year of income on the basis of the documents and information in his or her possession; and

                     (c)  the Registrar or the Commissioner has, for the purposes of ascertaining that adjusted taxable income, required the parent:

                              (i)  to give a return; or

                             (ii)  to give information (whether orally or in writing); or

                            (iii)  to produce a document; and

                     (d)  the parent has refused or failed to comply with the requirement.

             (3)  If the parent also has not lodged a tax return for the year of income before the year of income referred to in subsection (1), the amount determined for the parent's adjusted taxable income for the year of income must be determined to be two‑thirds of the annualised MTAWE figure for the relevant September quarter.

Determination if Registrar given taxable income or total

             (4)  The Registrar may make a determination if:

                     (a)  a parent has not, under an Income Tax Assessment Act , lodged a tax return for the year of income; and

                     (b)  the Registrar or the Commissioner is unable to readily ascertain the parent's adjusted taxable income for the year of income on the basis of the documents and information in his or her possession; and

                     (c)  the Registrar or the Commissioner has, for the purposes of ascertaining that adjusted taxable income, been given:

                              (i)  information (whether orally or in writing); or

                             (ii)  a document; and

                     (d)  either:

                              (i)  an amount was specified in that information or document as the parent's adjusted taxable income for the last relevant year of income; or

                             (ii)  that information or document allowed the parent's adjusted taxable income for the last relevant year of income to be worked out; and

                     (e)  the amount determined by the Registrar under subsection (1) was the amount specified or worked out under paragraph (d) of this subsection.

58A   Subsequently ascertaining components of a parent's adjusted taxable income

             (1)  The Registrar must immediately amend an administrative assessment of child support payable by or to a parent in relation to a child support period if:

                     (a)  the assessment was made on the basis of a determination under section 58; and

                     (b)  either:

                              (i)  the Registrar subsequently ascertains the amount of the parent's adjusted taxable income for the last relevant year of income; or

                             (ii)  the Registrar makes a later determination under section 58; and

                     (c)  either:

                              (i)  if subparagraph (b)(i) applies--the amount that was subsequently ascertained is different from the amount that was determined under section 58; or

                             (ii)  if subparagraph (b)(ii) applies--the later amount that the Registrar determines is different from the earlier amount determined under section 58.

Retrospective determinations

             (2)  If:

                     (a)  at the time the Registrar is to amend the administrative assessment under this section, the parent could lodge his or her tax return by the date required under Part IV of the Income Tax Assessment Act 1936 (taking into account any deferral under section 388‑55 in Schedule 1 to the Taxation Administration Act 1953 ); or

                     (b)  paragraph (a) of this subsection does not apply and:

                              (i)  the amount subsequently ascertained, as mentioned in subparagraph (1)(b)(i), is higher than the amount that was determined under section 58; or

                             (ii)  the later amount that the Registrar determines, as mentioned in subparagraph (1)(b)(ii), is higher than the earlier amount determined under section 58;

then the Registrar must immediately amend the administrative assessment for the child support period on the basis that the parent's adjusted taxable income for that year of income is, and has always been, the amount that was subsequently ascertained or later determined (as the case requires).

Prospective determinations

             (3)  If subsection (2) does not apply, then the Registrar must immediately amend the administrative assessment for the child support period on the basis that for each later day in the period the parent's adjusted taxable income for that year of income is the amount that was subsequently ascertained or later determined (as the case requires).

No taxation assessment required

             (4)  This section applies whether or not the Commissioner of Taxation has made an assessment under an Income Tax Assessment Act of the parent's taxable income for that year of income.

Subdivision C -- Child support income determined by reference to estimate of adjusted taxable income for rest of current child support period

60   Choosing adjusted taxable income for remainder of child support period

Election that adjusted taxable income is estimated amount

             (1)  Before or during a child support period, a parent may elect that the parent's adjusted taxable income for assessing the parent in respect of the costs of a child of the parent for the remaining days in a child support period is to be the amount the parent works out using the method in subsection (5) (with the modification in subsection (6), if appropriate).

Election prohibited if income amount order in force

             (2)  However, a parent may not make an election relating to a child support period if an income amount order is in force in relation to the parent and any part of the period.

First election must be for amount less than adjusted taxable income for last relevant year of income

             (3)  The parent may make a first election relating to a child support period only if the amount that he or she works out under this section is not more than 85% of the total of the parent's adjusted taxable income for the last relevant year of income for the child support period.

Other elections may be made at intervals of at least 2 months

             (4)  The parent may make one or more later elections relating to the child support period at intervals of at least 2 months if:

                     (a)  the parent revokes the immediately preceding election under section 62 when making each later election; and

                     (b)  the amount worked out under this section for each later election is greater or less than the amount of the first election relating to the period.

Method of estimation of adjusted taxable income

             (5)  The method is as follows:

Method statement

Step 1 .   Work out the length of the period (the remaining period ):

               (a)     starting on the day the parent makes the estimate or the day the child support period starts, whichever is later (or either day if they are the same); and

               (b)     ending 15 months after the start of the child support period.

Step 2 .   Estimate the amount that would be the parent's adjusted taxable income for the remaining period if that period were a year of income.

Step 3 .   If the remaining period is shorter or longer than 12 months:

               (a)     divide the total from step 2 by the number of days in the remaining period; and

               (b)     multiply the quotient by 365.

Parent may treat remaining period as 12 months even if it is longer

             (6)  If the remaining period is more than 12 months, the parent may apply the method in subsection (5) as if the remaining period were exactly 12 months, starting on the day worked out under paragraph (a) of step 1 of the method statement in subsection (5).

How election is made

             (7)  The parent makes the election by giving notice of it to the Registrar in the manner specified by the Registrar. The notice must specify:

                     (a)  the amount that the parent elects is to be his or her adjusted taxable income; and

                     (b)  the amount the parent estimated at step 2 of the method statement in subsection (5); and

                     (c)  that the remaining period was treated as being 12 months, if the parent chose to do so under subsection (6).

60A   Registrar may refuse to accept election

             (1)  The Registrar may refuse to accept the parent's election if the Registrar is satisfied that the amount the parent estimated at step 2 of the method statement in subsection 60(5) is likely to be less than the actual amount that would be the parent's adjusted taxable income for the remaining period if that period were a year of income.

             (2)  In making the decision as to whether to refuse the election, the Registrar:

                     (a)  may act on the basis of information that the Registrar has received or obtained as to the financial circumstances of the parent; and

                     (b)  may, but is not required to, conduct an inquiry into the matter.

             (3)  Except for the purposes of Parts VII, VIIA and VIII of the Registration and Collection Act (dealing with objections and appeals), if the Registrar refuses to accept an election, the election is taken never to have been made.

60B   Notice to be given if Registrar refuses to accept election

             (1)  If the Registrar refuses to accept an election under section 60A, the Registrar must serve written notice of the decision on the parent who sought to make the election.

             (2)  The notice must include, or be accompanied by, a statement to the effect:

                     (a)  that the parent may, subject to the Registration and Collection Act, object to the particulars of the assessment in relation to which the parent sought to make the election; and

                     (b)  that if the parent is aggrieved by the decision on the objection, he or she may, subject to that Act, apply to the SSAT for review of the decision.

             (3)  A contravention of subsection (2) in relation to a decision does not affect the validity of the decision.

61   Effect of election

             (1)  If a parent makes an election under section 60 relating to a child support period, then for the purposes of assessing the parent in respect of the costs of a child of the parent for each later day in the child support period, the parent's adjusted taxable income is the amount the parent elected.

             (2)  Subsection (1) has effect subject to an income amount order that is made after the making of the election that applies in relation to the parent and any part of the child support period.

             (3)  The Registrar must immediately take such action as is necessary to give effect to subsection (1) in relation to any administrative assessment that has been made in relation to the parent and the child support period (whether by amending the assessment or otherwise).

             (4)  Subject to section 63, in subsequently making any administrative assessment in relation to the parent and the child support period, the Registrar must act in accordance with this section.

             (5)  This section does not prevent:

                     (a)  the Registrar making any determination under Part 6A (departure determinations); or

                     (b)  a court making any order under Division 4 of Part 7 (departure orders); or

                     (c)  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.

62   Revocation of election

             (1)  Subject to subsection (3), a parent who has made an election under section 60 in relation to a child support period may, by notice given to the Registrar, revoke the election, but the revocation has no effect unless, at the same time, the parent substitutes a new election for that period under section 60.

             (2)  The notice must be given in the manner specified by the Registrar.

Note:          Section 150A provides for the Registrar to specify the manner in which a notice may be given.

             (3)  The parent may not revoke the election if an income amount order made after the making of the election is in force in relation to the parent and the child support period.

63   Effect of revocation

             (1)  If:

                     (a)  a parent makes an election under section 60 relating to a child support period; and

                     (b)  the parent revokes the election and substitutes a new election;

then for the purposes of assessing the parent in respect of the costs of a child of the parent for each later day in the child support period, the parent's adjusted taxable income is the amount the parent elected in the new election.

             (2)  Subsection (1) does not apply in relation to any day in the child support period in relation to which an income amount order made after the making, but before the revocation, of the election applies in relation to the parent.

             (3)  The Registrar must immediately take such action as is necessary to give effect to subsection (1) in relation to any administrative assessment that has been made in relation to the parent and any part of the child support period (whether by amending the assessment or otherwise).

             (4)  Subject to any further election made under section 60, in subsequently making any administrative assessment in relation to the parent and the child support period, the Registrar must act in accordance with subsection (1).

             (5)  This section does not prevent:

                     (a)  the Registrar making any determination under Part 6A (departure determinations); or

                     (b)  a court making any order under Division 4 of Part 7 (departure orders); or

                     (c)  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.

63A   Amendment of assessment based on election if event affecting accuracy of estimate occurs

             (1)  This section allows the Registrar to amend an assessment of child support payable by or to a parent for some days in a child support period if:

                     (a)  the parent has made an election under section 60 relating to the period; and

                     (b)  the Registrar has given the parent a notice under section 160 requiring the parent to notify the Registrar of the occurrence of an event that may affect the accuracy of an estimate on which the election is based.

             (2)  If the parent gives notice of the event as required by section 160, the Registrar may amend the assessment to affect the annual rate of child support payable by or to the parent for the days in the child support period on or after the day the parent gives notice.

             (3)  If the parent does not give notice of the event as required by section 160, the Registrar may amend the assessment to affect the annual rate of child support payable by or to the parent for the days in the child support period on or after the day the event occurred.

             (4)  This section does not:

                     (a)  affect the operation of section 160; or

                     (b)  prevent the Registrar from making a new assessment for part of the child support period.

Note:          This section does not limit the power under section 75 to amend assessments (see subsection 75(5)).

63B   Amendment of assessment based on election if Registrar asks for information supporting estimate

             (1)  This section allows the Registrar to amend an assessment of child support payable by or to a parent for some days in a child support period if:

                     (a)  the parent has made an election under section 60 relating to the period; and

                     (b)  the Registrar has given the parent a notice under section 161 requiring the parent to:

                              (i)  give the Registrar information; or

                             (ii)  attend before a person and answer questions; or

                            (iii)  produce documents containing information;

                            relevant to determining the accuracy of an estimate on which the election is based.

             (2)  If the parent complies with section 161 (in relation to the notice), the Registrar may amend the assessment to affect the annual rate of child support payable by or to the parent for the days in the child support period on or after the day the parent complies.

             (3)  If the parent does not comply with section 161 (in relation to the notice), the Registrar may amend the assessment to affect the annual rate of child support payable by or to the parent for the days in the child support period on or after:

                     (a)  the day the election was made; or

                     (b)  if:

                              (i)  before the Registrar gave the notice but after the election was made, the Registrar had given the parent another notice (the earlier notice ) of the kind described in paragraph (1)(b); and

                             (ii)  the parent complied with section 161 in relation to the earlier notice;

                            the day on which the parent complied with section 161 in relation to the earlier notice.

             (4)  This section does not:

                     (a)  affect the operation of section 161; or

                     (b)  prevent the Registrar from making a new assessment for part of the child support period.

Note:          This section does not limit the power under section 75 to amend assessments (see subsection 75(5)).

63C   Amendment of assessment in minimum rate cases

             (1)  This section allows the Registrar to amend an assessment of child support payable by a parent for all the children in a child support case for some days in a child support period if:

                     (a)  the parent has made an election under section 60 relating to the period; and

                     (b)  the period has ended; and

                     (c)  the annual rate of child support payable by the parent for all the children in the child support case for the days in the period was the minimum annual rate for the period or lower.

             (2)  The Registrar may amend the assessment to affect the annual rate of child support payable by the parent for the days in the child support period.

             (3)  This section does not prevent the Registrar from making a new assessment for part of the child support period.

Note:          This section does not limit the power under section 75 to amend assessments (see subsection 75(5)).

64   Reconciliation of estimated and actual adjusted taxable income after end of child support period

             (1)  This section applies if:

                     (a)  an election made by a parent under section 60 in relation to a child support period has not been revoked at the end of the period; and

                     (b)  the parent's real remaining period adjusted taxable income is more than the amount the parent estimated at step 2 of the method statement in subsection 60(5) for the purposes of making the election; and

                     (c)  the annual rate of child support payable by the parent for all the children in a child support case for a day in the child support period is greater than the minimum annual rate for the period.

             (2)  For the purposes of assessing the parent in respect of the costs of a child of the parent for days on or after the election was made but before the end of the child support period, the parent's adjusted taxable income is taken to be (and always to have been):

                     (a)  if the remaining period was 12 months--the parent's real remaining period adjusted taxable income; and

                     (b)  otherwise, the amount worked out by:

                              (i)  dividing the parent's remaining period adjusted taxable income by the number of days in the remaining period; and

                             (ii)  multiplying the quotient by 365.

             (3)  Subsection (2) does not apply in relation to any day in the child support period in relation to which an income amount order made before the making of the election applies in relation to the parent.

             (4)  Where an income amount order made after the making of the election applies in relation to the parent and any part of the child support period, subsection (2) has effect subject to the order.

             (5)  The Registrar is to take such action as is necessary to give effect to this section in relation to the parent (whether by amending any administrative assessment that has been made in relation to the child support period or otherwise).

             (6)  In this section:

"real remaining period adjusted taxable income" of a parent who made an election under section 60 is the amount that would have been the parent's adjusted taxable income for the remaining period had the remaining period been a year of income.

64A   Penalty for underestimating adjusted taxable income

             (1)  A parent is liable to pay the Registrar a penalty of the amount worked out under subsection (2) if:

                     (a)  the parent made an election under section 60 relating to a child support period; and

                     (b)  the total of the parent's real remaining period adjusted taxable income is at least 110% of the amount the parent estimated at step 2 of the method statement in subsection 60(5) for the purposes of making the election.

             (2)  The amount of the penalty is 10% of the difference between:

                     (a)  the administrative assessment of child support that would have been made if it were based entirely on the amount of adjusted taxable income in the election; and

                     (b)  the administrative assessment of child support made under section 64.

             (3)  The penalty is due and payable upon the issue of the administrative assessment under section 64 and is a debt due to the Commonwealth.

             (4)  The Registrar may remit the whole or a part of the penalty if:

                     (a)  paragraph (1)(b) applies because of an amendment of an Income Tax Assessment Act, or because of a ruling or determination under an Income Tax Assessment Act; or

                     (b)  paragraph (1)(b) applies for some other reason, and the Registrar is satisfied that it would be fair and reasonable in the circumstances to remit the whole or that part of the penalty.

             (5)  If the Registrar makes a decision to remit only part of a penalty payable under this section, or not to remit any part of the penalty, the Registrar must serve written notice of the decision on the parent by whom the penalty is, or but for the remission would be, payable.

             (6)  The notice must include, or be accompanied by, a statement to the effect:

                     (a)  that the parent may, subject to the Registration and Collection Act, object to the decision (the original decision ); and

                     (b)  that if the parent is aggrieved by a later decision on an objection to the original decision, he or she may, subject to that Act, apply to the SSAT for review of the later decision.

             (7)  A contravention of subsection (6) in relation to a decision does not affect the validity of the decision.

             (8)  In this section:

"real remaining period adjusted taxable income" of a parent who made an election under section 60 has the meaning given by subsection 64(6).

Division 8 -- Provisions relating to the making of assessments

Subdivision A -- Preliminary

64B   Simplified outline

                   The following is a simplified outline of this Division:

*       In making an administrative assessment, the Registrar may act on the basis of the documents and information in his or her possession.

*       In some cases, the Registrar may assess, under this Division, the annual rate of child support for a child that is payable by a parent who is not receiving an income support payment.

*       The Registrar may also assess, under this Division, the annual rate of child support payable by a parent for all the children in a child support case as the minimum annual rate of child support.

*       Subdivision C contains rules relating to making administrative assessments (such as when the Registrar can amend an administrative assessment and when the Registrar needs to give a notice of assessment).

Subdivision B -- Annual rates of child support for low income parents and minimum annual rates of child support

65A   Annual rate of child support for low income parents not on income support

Assessment of annual rate

             (1)  The Registrar must assess an annual rate of child support payable by a parent for a child for a day in a child support period as the rate specified in subsection (2) if:

                     (a)  the parent did not receive an income support payment during the last relevant year of income; and

                     (b)  the following amount is less than the pension PP (single) maximum basic amount:

                              (i)  the parent's adjusted taxable income for the last relevant year of income;

                             (ii)  if an election by the parent under section 60 is in force for the day--the amount worked out for the parent under step 2 of the method statement in subsection 60(5) using the parent's estimate; and

                     (c)  the parent does not have at least shared care of the child during the relevant care period.

How much is the annual rate

             (2)  The annual rate of child support payable is $1060.

Note:          The annual rate of child support specified in subsection (2) is indexed under section 153A.

             (3)  The Registrar must not assess the total annual rate of child support payable by a parent under subsection (1) (including any child support that is not actually payable because of subsection 40B(1)) for a day in a child support period as more than 3 times the rate specified in subsection (2).

             (4)  If an annual rate of child support is payable by a parent under subsection (1) (including any child support that is not actually payable because of subsection 40B(1)) for more than 3 children for a day in a child support period, then the annual rate of child support payable by the parent for each child for a day in the child support period is:

65B   Application for section 65A not to apply

             (1)  If the Registrar makes an assessment of an annual rate of child support payable by a parent for a day in a child support period under section 65A:

                     (a)  the parent may apply to the Registrar for the section not to apply; or

                     (b)  the parent is taken to have applied to the Registrar for the section not to apply if, immediately before the end of the previous child support period, the section did not apply because of a determination under this section.

             (2)  The parent making the application must provide evidence to the Registrar concerning the parent's income (within the meaning of subsection 66A(4)) to demonstrate that his or her current income is:

                     (a)  less than the pension PP (single) maximum basic amount; and

                     (b)  that it would be unjust and inequitable to expect him or her to pay the amount assessed under this section.

             (3)  An assessment issued by the Commissioner of Taxation for the last relevant year of income shall not be sufficient evidence of the income of the parent for the purposes of this section.

             (4)  If the parent makes an application, the Registrar may determine in writing that the section not apply to the parent if the parent's current income (within the meaning of subsection 66A(4)) is less than the pension PP (single) maximum basic amount and it would be unjust and inequitable to expect him or her to pay the amount assessed under this section.

Note:          If the Registrar refuses to grant an application under this section, the Registrar must serve a notice on the applicant under section 66C.

             (3)  The Registrar must specify the day in the child support period on which the section ceases to apply to the parent. The day may be any day from the first day of the child support period on which an annual rate of child support under section 65A became payable by the parent.

66   Minimum annual rate of child support

Assessment of annual rate

             (1)  The Registrar must assess the total of the annual rates of child support payable by a parent for all the children in a child support case for a day in a child support period as the minimum annual rate of child support for the child support period if:

                     (a)  the parent does not have at least regular care of at least one of the children in the child support case for the day; and

                     (b)  either of the following applies:

                              (i)  the parent receives an income support payment at the maximum basic rate during the child support period;

                             (ii)  if subparagraph (i) does not apply--the total payable by the parent for all the children in the child support case would (apart from this section) be assessed as less than the minimum annual rate of child support for the child support period.

Note:          The Registrar must not make an assessment under this subsection in certain cases (see subsections (2) and (8)).

             (2)  To avoid doubt, the Registrar must not make an assessment in respect of a parent whose annual rate of child support could be assessed under section 65A (low income parents not on income support) unless the Registrar has determined under section 65B that section 65A does not apply.

When assessment applies

             (3)  An assessment in respect of a parent covered by subparagraph (1)(b)(i) applies to each day in the period:

                     (a)  beginning on the first day in the child support period on which the parent receives the income support payment at the maximum basic rate; and

                     (b)  ending:

                              (i)  if the parent continues to receive the income support payment at the maximum basic rate until the end of the child support period--at the end of the child support period; or

                             (ii)  if the parent ceases to receive the income support payment at the maximum basic rate before the end of the child support period--28 days after the day on which the parent ceases to receive the payment at that rate (even if that day is after the end of the child support period).

             (4)  An assessment in respect of a parent covered by subparagraph (1)(b)(ii) applies to each day in the period:

                     (a)  beginning on the first day in the child support period on which the total payable by the parent in respect of the child support case would (apart from this section) be assessed as less than the minimum annual rate of child support for the child support period; and

                     (b)  ending:

                              (i)  if the parent would be so assessed until the end of the child support period--at the end of the child support period; or

                             (ii)  otherwise--28 days after the day on which the person would cease to be so assessed (even if that day is after the end of the child support period).

How much is the minimum annual rate

             (5)  The minimum annual rate of child support is $320.

Note:          The minimum annual rate of child support specified in subsection (5) is indexed under section 153A.

             (6)  If:

                     (a)  the Registrar makes an assessment in respect of a parent under subsection (1); and

                     (b)  the parent is assessed (whether under subsection (1) or otherwise) for a day in a child support period in respect of the costs of children in more than 3 child support cases;

then the annual rate of child support payable by the parent for a day in the child support period for a particular child support case is:

66A   Registrar may reduce an assessment to nil in certain cases

             (1)  If the Registrar has made an assessment under section 66 in respect of the annual rate of child support payable by a parent for all the children in a child support case, the Registrar may, on application made by the parent in accordance with the regulations, reduce the annual rate of child support payable by the parent for those children for a day in the child support period to nil.

Note:          If the Registrar refuses to grant an application under this section, the Registrar must serve a notice on the applicant under section 66C.

             (2)  The Registrar must not grant an application under subsection (1) unless the Registrar is satisfied that the parent's income (as defined in subsection (4)) for the 12 month period starting on the day on which the parent applies is less than the total of the number of the parent's child support cases multiplied by the minimum annual rate of child support for the child support period.

             (3)  An assessment in respect of a parent under this section applies to each day in the period to which the assessment under section 66 would have applied (see subsections 66(3) and (4)).

             (4)  In this section:

"income" , in relation to a person, means:

                     (a)  any money earned, derived or received by the parent for his or her own use or benefit, other than money earned, derived or received in a manner, or from a source, prescribed by the regulations for the purposes of this paragraph; or

                     (b)  a periodical payment by way of a gift or allowance, other than a payment of a kind prescribed by the regulations for the purposes of this paragraph.

66C   Notice to be given to unsuccessful applicant

             (1)  If the Registrar refuses to grant an application under section 65B or 66A, the Registrar must serve written notice of the decision on the parent.

             (2)  The notice must include, or be accompanied by, a statement to the effect:

                     (a)  that the parent may, subject to the Registration and Collection Act, object to the particulars of the assessment in relation to which the unsuccessful application was made; and

                     (b)  that if the parent is aggrieved by the decision on the objection, he or she may, subject to that Act, apply to the SSAT for review of the decision.

             (3)  A contravention of subsection (2) in relation to a decision does not affect the validity of the decision.

Subdivision C -- Making administrative assessments

66D   How assessment is to be made

                   In making an administrative assessment, the Registrar may act on the basis of the documents and information in his or her possession, and is not required to conduct any inquiries or investigations into the matter or to require (whether under this Act or otherwise) the giving of any information or the production of any document.

67   Assessment to relate to all children for whom child support is payable by parent

             (1)  If child support is payable by a parent to a person for 2 or more children for a day in a child support period, any administrative assessment of the child support payable by the parent in relation to the day is to relate to all of the children and not to any of the children separately.

             (2)  Subsection (1) applies whether or not the child support is payable because of:

                     (a)  the acceptance by the Registrar of 2 or more separate applications for administrative assessment made otherwise than in the same form; or

                     (b)  the acceptance by the Registrar of 2 or more child support agreements made otherwise than in the same document; or

                     (c)  the acceptance by the Registrar of an application for administrative assessment and of an application for acceptance of a child support agreement.

             (3)  Subsection (1) does not require a single administrative assessment to be made of the child support payable by a parent to 2 or more other persons.

67A   Offsetting of child support liabilities

                   The annual rate of child support that would, apart from this section, be payable for a child or children in a child support case, for a day in a child support period, by one parent to the other parent is to be reduced (but not below nil) by the annual rate of child support that would, apart from this section, be payable to that parent in relation to that day by the other parent for the child or the children in the child support case.

68   Assessment to relate to whole or part of single child support period

             (1)  An administrative assessment of child support is to relate to all the days, or some of the days, of a single child support period.

             (2)  Subsection (1) does not prevent a single notice of assessment under section 76 dealing with more than one administrative assessment.

69   Conversion of annual rates into daily rates of payment

                   If the Registrar assesses the annual rate of child support payable by a parent for a child or children in a child support case, for a day in a child support period, the Registrar must, in accordance with the regulations, convert that annual rate into a daily rate and specify both the annual and daily rates in the notice of assessment given under section 76 in relation to the assessment.

70   Evidence relating to assessments

             (1)  The production of a notice of administrative assessment, or of a document signed by the Registrar that appears to be a copy of a notice of administrative assessment, is prima facie evidence of:

                     (a)  the proper making of the assessment; and

                     (b)  except in proceedings under Part VIIA, or under Subdivision B of Division 3 of Part VIII, of the Registration and Collection Act on an appeal relating to the assessment, that all the particulars of the notice of assessment are correct.

             (2)  The production of a document signed by the Registrar that appears to be a copy of, or an extract from, any return or notice of administrative assessment is evidence of the matters in the document to the same extent as the original would be if it were produced.

71   Assessment for part of a child support period

                   In making an administrative assessment of the annual rate of child support payable for days in a period (the part period ) that is not a whole child support period, the Registrar may apply this Act as if the beginning and end of the part period were the beginning and end respectively of a child support period.

72   Validity of assessments

                   Except in an appeal under Part VIIA, or under Subdivision B of Division 3 of Part VIII, of the Registration and Collection Act, the validity of an assessment is not affected because any of the provisions of this Act have not been complied with.

73   Assumptions as to future events

                   In assessing the annual rate at which child support is payable for a day in the future, the Registrar may act on the assumption that the state of affairs known to the Registrar at the time the assessment is made will remain unchanged on that day.

73A   Registrar becoming aware of relevant dependent child

                   If:

                     (a)  an administrative assessment of child support is in force in relation to a parent; and

                     (b)  the Registrar is later notified, or otherwise becomes aware, of the fact that the parent has a relevant dependent child who was not taken into account for the purposes of making the assessment;

then, for the purposes of working out the parent's relevant dependent child amount under section 46, the parent is taken to have the relevant dependent child:

                     (c)  if the Registrar was notified, or otherwise became aware, of the fact that the child is a relevant dependent child of the parent within 28 days after the day on which the child became such a child--on and from the day the child became such a child; or

                     (d)  if the Registrar was notified, or otherwise became aware, of the fact within 28 days after the notice of the assessment was given--on and from the day the notice was given; or

                     (e)  if neither paragraph (c) nor (d) applies--on and from the day the Registrar was notified, or otherwise became aware, of the fact that the child is a relevant dependent child of the parent.

74    Registrar to give effect to happening of child support terminating events etc.

             (1)  If:

                     (a)  child support is payable for a child; and

                     (b)  the Registrar is notified of, or otherwise becomes aware of:

                              (i)  the happening of a child support terminating event in relation to the child, a liable parent, or a carer entitled to child support, or all 3; or

                             (ii)  the happening of an event or change of circumstances that affects the annual rate at which the child support is payable under this Act;

the Registrar must immediately take such action as is necessary to take account of the happening of the event or change of circumstances (whether by amending any administrative assessment or otherwise).

             (2)  Nothing in subsection (1) is to be taken to prevent the Registrar from taking such action as the Registrar considers appropriate to take account of the likely happening of an event or change of circumstances of which the Registrar is notified or otherwise becomes aware (whether by amending any administrative assessment or otherwise).

74A   Date of effect of change in care

                   If:

                     (a)  child support is payable for a child; and

                     (b)  the Registrar is notified, or otherwise becomes aware, that:

                              (i)  a person's percentage of care for the child has changed by at least 7.1%; or

                             (ii)  a person's percentage of care for the child has fallen below 14%; or

                            (iii)  a person's percentage of care for the child has increased to 14%, or above 14%; and

                     (c)  as a result, the Registrar amends an administrative assessment under section 75 to alter the annual rate at which the child support is payable for the child;

the altered annual rate is to apply on and from the day the Registrar was notified, or otherwise became aware, of the change of percentage referred to in paragraph (b).

Note:          7.1% is one night per fortnight.

75   Amendment of assessments

             (1)  The Registrar may, at any time, amend any administrative assessment by making such alterations and additions as the Registrar considers necessary to give effect to this Act.

             (2)  However, if the amendment relates to a person's percentage of care for a child, the Registrar must not amend an administrative assessment unless:

                     (a)  the change to the person's percentage of care is at least 7.1%; or

                     (b)  the person's percentage of care falls below 14%; or

                     (c)  the person's percentage of care increases to 14%, or above 14%.

Note:          7.1% is one night per fortnight.

             (3)  Subsection (1) has effect despite the fact that:

                     (a)  child support has been paid under the administrative assessment; or

                     (b)  the child support period, or the part of the child support period, to which the administrative assessment relates has ended; or

                     (c)  proceedings are pending in a court having jurisdiction under this Act against or in relation to the administrative assessment.

             (4)  Without limiting subsection (1), the Registrar may amend any administrative assessment for the purpose of:

                     (a)  correcting any error or mistake (whether or not made by the Registrar); or

                     (b)  correcting the effect of any false or misleading statement made to the Registrar; or

                     (c)  giving effect to the happening of a child support terminating event in relation to a child, the liable parent, the carer entitled to child support, or all 3; or

                     (d)  giving effect to the happening of an event or change of circumstances that, under this Act, affects the annual rate at which child support is or was payable; or

                     (e)  giving effect to the acceptance of a child support agreement by the Registrar; or

                      (f)  giving effect to a decision or order of a court having jurisdiction under this Act.

             (5)  Where a provision of this Act expressly authorises the Registrar to amend an administrative assessment, that provision does not by implication limit the power of the Registrar (whether under this section or otherwise) to amend the assessment.

             (6)  Except as otherwise expressly provided in this Act, every amended administrative assessment is to be taken to be an administrative assessment for all the purposes of this Act.

76   Notice of assessment to be given

             (1)  When the Registrar makes an administrative assessment, the Registrar must immediately give written notice of the assessment to the liable parent and the carer entitled to child support.

             (2)  The notice must (in addition to specifying the matters that section 69 (daily rate conversion) requires to be specified in the notice) specify at least the following matters:

                     (a)  the adjusted taxable income, and child support income, of any parent (the assessed parent ) who was assessed in respect of the costs of the children in the child support case to which the assessment relates;

                     (b)  the names and dates of birth of those children;

                     (c)  the age ranges of any relevant dependent children of an assessed parent;

                     (d)  the age ranges of any other children in other child support cases of an assessed parent;

                     (e)  an assessed parent's, and non‑parent carer's, percentage of care for each child in the child support case to which the assessment relates;

                      (f)  whether a carer entitled to child support was in receipt of an income tested pension, allowance or benefit when the assessment was made;

                     (g)  the costs of each child in the child support case to which the assessment relates;

                     (h)  such other matters as are prescribed.

             (3)  The notice must also include, or be accompanied by, statements of the following kinds:

                     (a)  a statement that specifically draws the attention of the liable parent and the carer entitled to child support to the right:

                              (i)  to object, subject to the Registration and Collection Act, to particulars of the assessment; and

                             (ii)  if aggrieved by the decision on an objection to particulars of the assessment (no matter who lodges the objection but subject to that Act), to apply to the SSAT for review of the decision;

                     (b)  a statement that specifically draws the attention of the liable parent and the carer entitled to child support to the right, if aggrieved by a decision of the SSAT in relation to the percentage of care of the liable parent or the carer entitled to child support, to apply to the AAT for review of the decision;

                     (c)  a statement that specifically draws the attention of the liable parent and the carer entitled to child support to the right to apply to the Registrar for a determination under Part 6A having the effect that the provisions of this Act relating to administrative assessment of child support will be departed from in relation to a child in the special circumstances of the case;

                     (d)  a statement that specifically draws the attention of the liable parent and the carer entitled to child support to the right, subject to the Family Law Act 1975 , to apply to a court having jurisdiction under this Act for an order under section 124 that a parent provide child support for the child otherwise than in the form of periodic amounts.

Division 9 -- Liability to pay child support as assessed

76A   Simplified outline

                   The following is a simplified outline of this Division:

*       The amount of child support payable for a child or children for a day in a child support period is the daily rate specified in the notice of assessment.

77   Effect of assessment

             (1)  This section applies if the Registrar:

                     (a)  assesses the annual rate of child support payable for a child or children in a child support case, for a day in a child support period, by a liable parent to a carer entitled to child support; and

                     (b)  converts the annual rate into a daily rate and specifies both rates in a notice of assessment given under section 76 in relation to the assessment.

             (2)  Child support is payable for the child or children by the liable parent to the carer entitled to child support for each day in the child support period.

             (3)  The amount of child support payable for the child or children for the day by the liable parent to the carer entitled to child support is the amount of the daily rate specified in the notice of assessment.

78   When amounts of child support due and payable

                   An amount of child support payable by a liable parent in relation to a day in any month is due and payable on the later of the following days:

                     (a)  the seventh day of the following month;

                     (b)  the 30th day after the liable parent was given a notice of assessment under section 76 specifying the annual and daily rates of child support in relation to that day.

Note:          Section 66 of the Registration and Collection Act deals with when child support debts become due and payable.

79   Recovery of amounts of child support

                   An amount of child support due and payable by a liable parent to a carer entitled to child support is a debt due and payable by the liable parent to the carer, and may be sued for and recovered in:

                     (a)  a court having jurisdiction for the recovery of debts up to the amount of the child support; or

                     (b)  a court having jurisdiction under this Act.

Note:          Amounts covered by section 30 of the Registration and Collection Act are debts due to the Commonwealth.

2  At the end of the Act

Add:

Schedule 1 -- The Costs of the Children Table

Note:       See section 55G.

   

   

1   The Costs of the Children Table

                   The Costs of the Children Table has effect.

 

Costs of the Children Table

Parents' combined child support income or parent's child support income

Fraction of MTAWE

0 to 0.5

0.5 to 1

1 to 1.5

1.5 to 2

2 to 2.5

Over 2.5

Child support

children

 

Costs of the children

All children aged 0‑12 years

1 child

17%

15%

12%

10%

7%

 

2 children

24%

23%

20%

18%

10%

 

3 children

27%

26%

25%

24%

18%

 

All children aged 13+ years

1 child

23%

22%

12%

10%

9%

 

2 children

29%

28%

25%

20%

13%

 

3 children

32%

31%

30%

29%

20%

 

At least one child aged 0‑12 years and one child aged 13+ years

2 children

26.5%

25.5%

22.5%

19%

11.5%

 

3 children

29.5%

28.5%

27.5%

26.5%

19%

 

2   Child support income ranges--fraction of MTAWE row

             (1)  In each column of the Fraction of MTAWE row are specified 2 amounts. These amounts refer to:

                     (a)  the parents' combined child support income; or

                     (b)  if only one parent's income is to be used--the parent's child support income.

             (2)  To work out the first dollar amount in each column (other than the first column), take the second amount in the previous column (worked under subclause (3)) and add one dollar.

Note:          The first dollar amount in each column is the lowest combined child support income, or child support income, covered by that column.

             (3)  To work out the second dollar amount in each column (other than the last column), multiply the second fraction specified in that column by the annualised MTAWE figure for the relevant September quarter.

Note:          The second dollar amount in each column is the highest combined child support income, or child support income, covered by that column.

3   Costs of the children

             (1)  Each item in the Costs of the Children Table sets out a method of working out the costs of the children.

             (2)  If, under section 55G, an item is identified in the first column of the table, the costs of the children is the amount that is the percentage specified in that item of the parents' combined child support income, or the parent's child support income, (as the case requires).

             (3)  If, under section 55G, an item (the relevant item ) is identified in a row in the second, third, fourth or fifth column (the relevant column ), the costs of the children is the total of the following amounts:

                     (a)  the total of the amounts worked out for each item in that row in each of the previous columns by multiplying the percentage specified in that item by the highest combined child support income, or child support income, covered by that column;

                     (b)  the amount worked out by multiplying the percentage specified in the relevant item by the difference between:

                              (i)  the parents' combined child support income, or the parent's child support income, (as the case requires); and

                             (ii)  the highest combined child support income or child support income in the previous column.

             (4)  If, under section 55G, an item is identified in a row in the last column, the costs of the children is the total of the amounts worked out for the items in that row in each of the previous columns in accordance with paragraph (3)(a).


 



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