the child is:

an eligible child; and

under 18 years of age; and

not a member of a couple; and

except in a circumstance referred to in subsection (2), either or both of the following subparagraphs applies or apply in relation to the child:

the child is present in Australia on the day on which the application is made;

the child is an Australian citizen, or ordinarily resident in Australia, on that day.

all of the following apply:

the application is made under section 25 for a parent to be assessed in respect of the costs of the child;

the parent of the child is a resident of a reciprocating jurisdiction;

the Registrar has not determined under section 29A that child support is reasonably likely to be payable by the parent; or

both of the following apply:

the application is made under section 25A by a non-parent carer;

the non-parent carer is a resident of a reciprocating jurisdiction.

that the person is or was a party to a marriage and the child was born to the person, or the other party to the marriage, during the marriage; or

that the person’s name is entered in a register of births or parentage information, kept under the law of the Commonwealth or of a State, Territory or prescribed overseas jurisdiction, as a parent of the child; or

that, whether before or after the commencement of this Act, a federal court, a court of a State or Territory or a court of a prescribed overseas jurisdiction has:

found expressly that the person is a parent of the child; or

made a finding that it could not have made unless the person was a parent of the child;

and the finding has not been altered, set aside or reversed; or

that, whether before or after the commencement of this Act, the person has, under the law of the Commonwealth or of a State, Territory or prescribed overseas jurisdiction, executed an instrument acknowledging that the person is a parent of the child, and the instrument has not been annulled or otherwise set aside; or

that the child has been adopted by the person; or

that the person is a man and the child was born to a woman within 44 weeks after a purported marriage to which the man and the woman were parties was annulled; or

that the person is a man who was a party to a marriage to a woman and:

the parties to the marriage separated; and

after the parties to the marriage separated, they resumed cohabitation on one occasion; and

within 3 months after the resumption of cohabitation, they again separated and afterwards lived separately and apart; and

the child was born to the woman within 44 weeks after the period of cohabitation but after the dissolution of the marriage; or

that the person is a man and:

the child was born to a woman who cohabited with the man at any time during the period beginning 44 weeks and ending 20 weeks before the birth; and

no marriage between the man and the woman subsisted during any part of the period of cohabitation; or

(i) that the person is a parent of the child under Family Law Act 1975.section 60H or section 60HB of the

2 or more paragraphs of subsection (2) are relevant to a particular application; and

those paragraphs, or some of them, conflict with each other;

the paragraph that appears to the Registrar to be the more or most likely to be the correct presumption prevails.

an application is made under section 25 or 25A for a parent to be assessed in respect of the costs of the child; and

the parent is not a resident of Australia on the day on which the application is made.

subsection 24(2) does not apply in relation to the child (payee of child support resident in reciprocating jurisdiction); and

the parent is a resident of a reciprocating jurisdiction on the day on which the application is made.

by the person and given to the Registrar by an overseas authority of the reciprocating jurisdiction; or

if an overseas authority of the reciprocating jurisdiction believes that child support is reasonably likely to be payable to the person in respect of a child—by the overseas authority on behalf of the person; or

if the person believes that child support is reasonably likely to be payable by him or her to another person in respect of a child—directly to the Registrar by the person.

an administrative assessment of child support for a child; or

acceptance of a child support agreement;

is taken not to have been properly made by a parent by whom, under a determination made under section 29A, child support is reasonably likely to be payable and who is a resident of a reciprocating jurisdiction specified in regulations made for the purposes of this section.

an administrative assessment of child support for a child; or

a child support agreement;

in relation to a parent by whom, under a determination made under section 29A, child support is reasonably likely to be payable who is a resident of the jurisdiction would not be permitted by the law of the jurisdiction.

either:

if the application is made under section 25—assess both parents in respect of the costs of the child under Part 5; or

if the application is made under section 25A (non-parent carer applications)—assess both parents, or the relevant parent, (as the case requires) in respect of the costs of the child under Part 5; and

assess under Part 5 the annual rate of child support payable by a parent for the child for the days in the child support period that starts:

if child support is payable by a parent who is a resident of a reciprocating jurisdiction—on the first day on which all prior requirements (if any) under the applicable international maintenance arrangement, and under the laws of the reciprocating jurisdiction, have been complied with; and

otherwise—on the day on which the application is made.

a person has made an application to the Registrar for administrative assessment of child support for a child; and

the Registrar has not accepted, or refused to accept, the application;

the person may, by notice given to the Registrar, withdraw the application.

a statement that the Registrar was not satisfied under section 29 that the person is a parent of the child; and

a statement to the effect that an application may be made to a court having jurisdiction under this Act for a declaration under section 106A that the person should be assessed in respect of the costs of a child because the person is a parent of the child.

Refusals on other grounds

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

the applicant may, if aggrieved by a later decision on an objection to the original decision (no matter who lodges the objection), subject to that Act and the ART Act, apply to the ART for review of the later decision.

Validity of decisions

an application may be made to a court having jurisdiction under this Act for a declaration under section 107 that a person should not be assessed in respect of the costs of the child because the person is not a parent of the child; and

in any case:

(i) the applicant or a parent who is to be assessed in respect of the costs of the child, may, subject to the Registration and Collection Act, object to the decision (the original decision) (other than because a person is not a parent of the child); and

the applicant or a parent who is to be assessed in respect of the costs of the child, if aggrieved by a later decision on an objection in relation to the original decision (no matter who lodges the objection), may, subject to that Act and the ART Act, apply to the ART for review of the later decision.

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

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

that child; and

any other child in the child support case that relates to that child.

the second parent’s child support percentage is also positive; or

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.

Annual rate payable to parent and non-parent carer

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

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:

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

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

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

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.

the rate worked out under subsection (2B); and

the first parent’s multi-case cap (if any) for the child for the day.

Annual rate payable only to non-parent carers

the second parent’s child support percentage is also positive; or

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.

Annual rate payable to parent and non-parent carer

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, 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

the rate worked out under step 5; and

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.

the rate worked out under step 5; and

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.

subsection 36(4) or 38(5) or (6); or

step 9 in the method statement in subsection 39(1) or 40(1); or

subsection 65A(5);

child support is payable to:

a parent and a non-parent carer of a child; or

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:

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

the non-parent carer does so during the child support period;

then:

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

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

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

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:

Single child support case—relevant dependent children

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

the parent has at least one relevant dependent child;

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

Multiple child support cases—no relevant dependent children

(a) a parent is to be assessed in respect of the costs of a child (the particular child); and

the parent is also to be assessed in respect of the costs of another child in another child support case; and

the parent does not have a relevant dependent child;

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

Multiple child support cases—relevant dependent children

(a) a parent is to be assessed in respect of the costs of a child (the particular child); and

the parent is also to be assessed in respect of the costs of another child in another child support case; and

the parent has at least one relevant dependent child;

the parent’s 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

(a) the parent’s taxable income for the last relevant year of income in relation to the child support period, disregarding the parent’s assessable FHSS released amount (within the meaning of the Income Tax Assessment Act 1997) for that year of income;

the parent’s reportable fringe benefits total for that year of income;

the parent’s target foreign income for that year of income;

(d) the parent’s total net investment loss (within the meaning of the Income Tax Assessment Act 1997) for that year of income;

the total of the tax free pensions or benefits received by that parent in that year of income;

(f) the parent’s reportable superannuation contributions (within the meaning of the Income Tax Assessment Act 1997) for that year of income.

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

the separation, following that 6 month period, of the applicant from the other parent occurred:

within the last 3 years; and

before the application for administrative assessment of child support for the child was made under section 25 or 25A; and

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

in the last relevant year of income, or in the application period for an income election (if such an election has been made by the parent), the applicant earns, derives or receives income:

in accordance with a pattern of earnings, derivation or receipt that is established after the applicant and the other parent first separate; and

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.

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

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

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

that if the applicant is aggrieved by the decision on the objection, he or she may, subject to that Act and the ART Act, apply to the ART for review of the decision.

the parent’s annual rate of child support were assessed under Subdivision D of Division 2; and

the reference in subsection 55HA(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

references in section 55HA 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. The parent’s multi-case allowance for the particular child for the day is the sum of the multi-case child costs for each of the other multi-case children (excluding the particular child and any other children in the child support case that relates to the particular child).

either of the following applies:

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

a parent is taken under section 73A to have had a relevant dependent child from a day specified in that section;

and the Registrar is satisfied that a responsible person for the child has had, or is likely to have, no pattern of care for the child during such period (the care period) as the Registrar considers to be appropriate having regard to all the circumstances; or

both of the following apply:

the determination of a responsible person’s percentage of care for a child that was made under this section or section 50 is revoked or suspended under Subdivision C of this Division, except under paragraph 54FA(3)(b) or 54HA(3)(b);

(ii) the Registrar is satisfied that the responsible person has had, or is likely to have, no pattern of care for the child during such period (the care period) as the Registrar considers to be appropriate having regard to all the circumstances.

either of the following applies:

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

a parent is taken under section 73A to have had a relevant dependent child from a day specified in that section;

and the Registrar is satisfied that a responsible person for the child has had, or is likely to have, a pattern of care for the child during such period (the care period) as the Registrar considers to be appropriate having regard to all the circumstances; or

both of the following apply:

the determination of a responsible person’s percentage of care for a child that was made under section 49 or this section is revoked or suspended under Subdivision C of this Division, except under paragraph 54FA(3)(b) or 54HA(3)(b);

(ii) the Registrar is satisfied that the responsible person has had, or is likely to have, a pattern of care for the child during such period (the care period) as the Registrar considers to be appropriate having regard to all the circumstances.

the Registrar is required by section 49 or 50 to determine a responsible person’s percentage of care for a child during a care period; and

a care arrangement applies in relation to the child; and

the Registrar is satisfied that the actual care of the child that the responsible person has had, or is likely to have, during the care period does not comply with the extent of care of the child that the person should have had, or is to have, under the care arrangement during that period (which may be nil); and

a person who has reduced care of the child is taking reasonable action to ensure that the care arrangement is complied with.

2 percentages of care in relation to the responsible person

for a determination under section 49—0%; or

for a determination under the Registrar is satisfied that the responsible person would be likely to have during the care period if the action referred to in paragraph (1)(d) were not to succeed.section 50—a percentage that corresponds with the actual care of the child that

Single percentage of care in relation to the responsible person

for a determination under section 49—0%; or

for a determination under the Registrar is satisfied that the responsible person would be likely to have during the care period if the action referred to in paragraph (1)(d) were not to succeed.section 50—a percentage that corresponds with the actual care of the child that

in a case where subparagraph 49(1)(a)(i) or 50(1)(a)(i) applies in relation to the determination—the day the application referred to in that subparagraph is made is after the end of the maximum interim period for the determination; or

in a case where subparagraph 49(1)(a)(ii) or 50(1)(a)(ii) applies in relation to the determination—the day referred to in that subparagraph is after the end of the maximum interim period for the determination.

an earlier determination determined the responsible person’s percentage of care for a child under that section for the purposes of subsections 51(3) and (4); and

the later determination is made after the end of the maximum interim period for the earlier determination; and

the later determination relates to the same care arrangement as the earlier determination.

beginning on:

the responsible person’s change of care day, unless subsection (2) applies; or

if subsection (2) applies—the day specified in that subsection; and

ending:

as set out in the applicable item of the following table, unless subparagraph (ii), (iii) or (iv) applies; or

if the person referred to in paragraph 51(1)(d) who has reduced care of the child ceases to take reasonable action to ensure that the care arrangement is complied with—on the day the person so ceases; or

if a care arrangement in relation to the child ceases to apply on a day—on that day; or

if a care arrangement in relation to the child begins to apply on a day—on the day before that day.

Beginning of later interim periods

an interim period for the determination ends under item 2, 4 or 5 of the table in subsection (1) before the end of the maximum interim period for the determination; and

the person referred to in paragraph 51(1)(d) who has reduced care of the child is taking reasonable action to ensure that the care arrangement is complied with; and

(c) the person (the second carer) who has increased care of the child ceases to take reasonable action to participate in family dispute resolution before the end of the maximum interim period;

then a further interim period for the determination begins on the day the second carer ceases to take such reasonable action.

When a person takes reasonable action to participate in family dispute resolution

the person:

initiates and participates in family dispute resolution; or

participates in family dispute resolution that was initiated by the person referred to in paragraph 51(1)(d) who has reduced care of the child; and

in relation to determining whether an interim period begins on the change of care day for the person—the person takes an action referred to in paragraph (a) within a reasonable period of that day.

Determinations made before the end of a maximum interim period

section 51 did not apply in relation to the responsible person; or

all of the following apply:

section 51 did apply in relation to the responsible person;

(ii) the determination (the later determination) was made while an earlier determination of the responsible person’s percentage of care for the child was suspended under subsection 54FA(2) or 54HA(2);

the earlier determination is still suspended under that subsection or the earlier determination was revoked under subsection 54FA(4) or 54HA(4);

the later determination has not been revoked; or

section 51 did apply in relation to the responsible person but the determination made under section 49 or 50 determined a single percentage of care for the child for the purposes of subsection 51(5).

if subparagraph 49(1)(a)(i) or 50(1)(a)(i) applies in relation to the determination—the day on which the application referred to in that subparagraph is made; or

if subparagraph 49(1)(a)(ii) or 50(1)(a)(ii) applies in relation to the determination—the day referred to in that subparagraph; or

if paragraph 49(1)(b) or 50(1)(b) applies in relation to the determination:

in a case where the revocation of the determination referred to in subparagraph 49(1)(b)(i) or 50(1)(b)(i) takes effect at the beginning of the day referred to in paragraph 54G(2)(a)—that day; or

otherwise—the day that begins immediately after the revocation of the determination referred to in that subparagraph takes effect.

a determination of a responsible person’s percentage of care for a child is made under section 49 or 50; and

2 percentages of care were determined for the purposes of subsection 51(2) in relation to the responsible person; and

the determination is not suspended under subsection 54FA(2) or 54HA(2).

the percentage of care referred to in subsection 51(3) applies to each day in a child support period that occurs in the interim period for the determination; and

the percentage of care referred to in subsection 51(4) applies to each day in a child support period that does not occur in the interim period for the determination.

the Registrar or Secretary is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the responsible person’s existing percentage of care for the child; and

the Registrar is satisfied that the responsible person’s cost percentage for the child would change if the Registrar were to determine, under section 49 or 50, another percentage to be the person’s percentage of care for the child; and

section 54G does not apply; and

subsection (2) applies in relation to the individual.

section 51 did not apply in relation to the responsible person; or

section 51 did apply in relation to the responsible person but the maximum interim period for the determination has ended; or

all of the following apply:

section 51 did apply in relation to the responsible person;

the maximum interim period for an earlier determination of the responsible person’s percentage of care for the child has not ended;

an interim period does not currently apply in relation to the earlier determination;

the determination referred to in subsection (1) was made while the earlier determination was suspended under this Subdivision.

if the Registrar or Secretary is notified, or otherwise becomes aware, of the matter referred to in paragraph (1)(a) within 28 days after the change of care day for the responsible person—the day before the change of care day; or

if the Registrar or Secretary is notified, or otherwise becomes aware, of that matter more than 28 days after the change of care day for the responsible person and:

the responsible person’s care of the child has increased—the day before the Registrar or Secretary is notified, or otherwise becomes aware, of that matter; or

the responsible person’s care of the child has reduced—the day before the change of care day.

(a) a determination (the earlier determination) of a responsible person’s percentage of care (the actual percentage) for a child has been made under section 49 or 50 for the purposes of subsection 51(4); and

the Registrar or Secretary is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the responsible person’s actual percentage for the child; and

the Registrar is satisfied that the responsible person’s cost percentage for the child would change if the Registrar were to determine, under section 49 or 50, another percentage to be the person’s percentage of care for the child; and

sections 54F and 54G do not apply; and

an interim period for the earlier determination does not currently apply; and

the maximum interim period for the earlier determination has not ended.

Suspending the determination

the suspension of the earlier determination; and

(b) any determination (the later determination) of the person’s percentage of care for the child that was made under section 49 or 50 during the suspension.

A revocation under this subsection takes effect at the end of the day before the person ceases to take that reasonable action.

Ending of maximum interim period

the earlier determination (and any suspension of the earlier determination); and

any later determination that meets the following conditions:

the later determination was made during the suspension of the earlier determination;

the Registrar is satisfied that the care of the child that is actually taking place does not correspond with the responsible person’s percentage of care for the child determined under the later determination.

(a) a responsible person (the first responsible person) for a child was to have at least regular care of the child during a care period under a determination (the first care determination) made under section 50; and

the first responsible person has had no care of the child, or has had a pattern of care that is less than regular care of the child, despite another responsible person for the child making the child available to the first responsible person; and

a determination of the other responsible person’s percentage of care for the child has been made under section 50; and

the other responsible person notifies the Registrar or the Secretary of the matter referred to in paragraph (b) of this subsection within a period that the Registrar considers is reasonable in the circumstances;

the Registrar must revoke both determinations.

if the first responsible person never established a pattern of care in accordance with the first care determination—at the beginning of the application day for that determination; or

if the first responsible person established a pattern of care in accordance with the first care determination but later ceased the established pattern of care—at the end of the day before the day on which the person ceased the previously established pattern of care.

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

the responsible person does not establish that pattern during that particular period.

the Registrar or Secretary is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the responsible person’s existing percentage of care for the child; and

the Registrar is satisfied that, if the Registrar were to determine, under section 49 or 50, another percentage to be the responsible person’s percentage of care for the child, the other percentage would not be the same as the person’s existing percentage of care for the child; and

sections 54F, 54FA and 54G do not apply; and

subsection (2) applies in relation to the individual.

section 51 did not apply in relation to the responsible person; or

section 51 did apply in relation to the responsible person but the maximum interim period for the determination has ended; or

all of the following apply:

section 51 did apply in relation to the responsible person;

the maximum interim period for an earlier determination of the responsible person’s percentage of care for the child has not ended;

an interim period for the earlier determination does not currently apply;

the determination referred to in subsection (1) was made while the earlier determination was suspended under this Subdivision.

if the Registrar or Secretary is notified, or otherwise becomes aware, of the matter referred to in paragraph (1)(a) within 28 days after the change of care day for the responsible person—the day before the change of care day; or

if the Registrar or Secretary is notified, or otherwise becomes aware, of that matter more than 28 days after the change of care day for the responsible person and:

the responsible person’s care of the child has increased—the day before the Registrar or Secretary is notified, or otherwise becomes aware, of that matter; or

the responsible person’s care of the child has reduced—the day before the change of care day.

(a) a determination (the earlier determination) of a responsible person’s percentage of care (the actual percentage) for a child has been made under section 49 or 50 for the purposes of subsection 51(4); and

the Registrar or Secretary is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the responsible person’s actual percentage for the child; and

the Registrar is satisfied that, if the Registrar were to determine, under section 49 or 50, another percentage to be the responsible person’s percentage of care for the child, the other percentage would not be the same as the person’s actual percentage for the child; and

sections 54F, 54FA, 54G and 54H do not apply; and

an interim period for the earlier determination does not currently apply; and

the maximum interim period for the earlier determination has not ended.

Suspending the determination

the suspension of the earlier determination; and

(b) any determination (the later determination) of the person’s percentage of care for the child that was made under section 49 or 50 during the suspension.

A revocation under this subsection takes effect at the end of the day before the person ceases to take that reasonable action.

Ending of maximum interim period

the earlier determination (and any suspension of the earlier determination); and

any later determination that meets the following conditions:

the later determination was made during the suspension of the earlier determination;

the Registrar is satisfied that the care of the child that is actually taking place does not correspond with the responsible person’s percentage of care for the child determined under the later determination.

the Registrar is required by a provision of Subdivision B of this Division to determine a responsible person’s percentage of care for a child; and

(b) the Secretary has determined the responsible person’s percentage of care for the child (the family assistance care determination) under a provision of Subdivision D of Division 1 of Part 3 of the Family Assistance Act; and

the family assistance care determination was made in relation to a claim for payment of family tax benefit; and

the family assistance care determination has not ceased to apply or been revoked;

then:

the family assistance care determination has effect, for the purposes of this Act, as if it were a determination of the responsible person’s percentage of care for the child that has been made by the Registrar under a corresponding provision of Subdivision B of this Division; and

the responsible person’s percentage of care for the child applies, for the purposes of this Act, in the same way, and in the same circumstances, in which it would apply if it had been determined by the Registrar under such a provision; and

the family assistance care determination may cease to apply, or be revoked, under Subdivision B or C of this Division in the same way, and in the same circumstances, in which a determination made under Subdivision B of this Division may cease to apply, or be revoked.

the Secretary reviews a decision under section 105 or 109A of the Family Assistance Administration Act; and

reviewing the decision involves (wholly or partly) a review of a determination that:

was made under a provision of Subdivision D of Division 1 of Part 3 of the Family Assistance Act; or

has effect, under section 35T of that Act, as if it were a determination made under such a provision; and

the Secretary’s decision on the review has the effect of varying the determination or substituting a new determination;

section 54K of this Act applies as if the determination as varied or substituted were the family assistance care determination referred to in that section.

the ART reviews a decision on application referred to in section 111 of the Family Assistance Administration Act; and

the review involves (wholly or partly) a review of a determination that:

was made under a provision of Subdivision D of Division 1 of Part 3 of the Family Assistance Act; or

has effect, under section 35T of that Act, as if it were a determination made under such a provision; and

the decision on review has the effect of varying or substituting the determination;

section 54K of this Act applies as if the determination as varied or substituted were the family assistance care determination referred to in that section.

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

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

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.

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); and

the parent of the child is not assessed in respect of the costs of another child who is in another child support case;

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.

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); and

the parent of the child is assessed in respect of the costs of another child who is in another child support case;

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.

assume that all of the child support children are the same age as that child; and

identify the item in the relevant column in the Costs of the Children Table that covers that number of child support children of that age.

(If there are more than 3 child support children, use the row for 3 children.)

the parent’s adjusted taxable income worked out as a result of the amended tax assessment is higher than the parent’s previous adjusted taxable income; or

the parent applied for the amendment of the tax assessment on or before:

(i) the day by which the parent was required to lodge his or her income tax return for that year of income with the Commissioner of Taxation (taking into account any deferral under Taxation Administration Act 1953); orsection 388-55 in Schedule 1 to the

the end of 28 days after the parent was given the tax assessment (including an amended tax assessment) by the Commissioner of Taxation; or

the end of 28 days after the parent becomes aware that the tax assessment is not correct if the parent did not apply for the amendment on or before a day referred to in subparagraph (i) or (ii) because of circumstances beyond the knowledge or control of the parent; or

the parent did not apply for the amendment of the tax assessment on or before any of the days referred to in paragraph (b), but the Registrar is satisfied that special circumstances exist.

Prospective determinations

(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

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

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

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

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.

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

either of the following subparagraphs applies in relation to the person:

(i) 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;Part 1 of Schedule 7 to the

(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 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.Part 1 of Schedule 7 to the

before the administrative assessment is made; but

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

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

if the notice was dated—the determination is taken to have been made on the date of the notice.

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

if the notice was dated—the determination is taken to have been made on the date of the notice.

Higher taxable income to be taken into account

(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

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

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

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

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.

the parent’s taxable income for the last relevant year of income in relation to the relevant period has not been assessed under an Income Tax Assessment Act;

the Registrar is unable to ascertain whether or not the parent’s taxable income for that year has been so assessed.

Information or document in the possession of the Registrar etc.

the Registrar or the Commissioner of Taxation has information (whether oral or written) or a document in his or her possession; and

either:

an amount is specified in that information or document as the parent’s adjusted taxable income for the last relevant year of income; or

that information or document allows the amount of the parent’s adjusted taxable income for the last relevant year of income to be worked out; and

the Registrar is satisfied that the specified amount, or the amount so worked out, is a reasonable approximation of the parent’s adjusted taxable income for that year;

the Registrar may determine that the specified amount, or the amount so worked out, is the parent’s adjusted taxable income for that year.

Parent not required to lodge a return

paragraph (1)(a) applies to the parent; and

(b) the Registrar is satisfied that the parent is not required, under Income Tax Assessment Act 1936, to give to the Commissioner of Taxation a return for the last relevant year of income;section 161 of the

the Registrar may determine that the parent’s adjusted taxable income for the last relevant year of income is the amount under subsection (2B).

the parent’s taxable income for a year of income has been assessed under an Income Tax Assessment Act; and

(b) that year (the previous year) is the year of income before the last relevant year of income;

the Registrar may determine that the parent’s adjusted taxable income for the last relevant year of income is the amount worked out by multiplying the parent’s adjusted taxable income for the previous year by the ATI indexation factor.

Parent’s taxable income assessed for an earlier year of income

the parent’s taxable income for the previous year has not been assessed under an Income Tax Assessment Act; but

the parent’s taxable income for an earlier year of income has been so assessed;

the Registrar may determine that the parent’s adjusted taxable income for the last relevant year of income is the greater of the following amounts:

the amount worked out by multiplying the parent’s adjusted taxable income for the earlier year of income (or, if the parent’s taxable income has been so assessed for more than one earlier year of income, the most recent of those years) by the ATI indexation factor;

the amount that is equal to two-thirds of the annualised MTAWE figure for the relevant June quarter in relation to the relevant period.

Other circumstances

subsections (2), (2A), (3) and (4) do not apply in relation to the parent; or

the Registrar decides not to make a determination in relation to the parent under one of those subsections;

the Registrar may determine that the parent’s adjusted taxable income for the last relevant year of income is an amount that is at least two-thirds of the annualised MTAWE figure for the relevant June quarter in relation to the relevant period.

if subsection 58(3) applies—the year of income before the last relevant year of income in relation to a child support period; or

if subsection 58(4) applies—the earlier year of income that applies under paragraph 58(4)(c).

(a) the Australian Statistician publishes an AWE amount (the later amount) for a December quarter of a year of income; and

the later amount is published in substitution for an AWE amount for that quarter that was previously published by the Australian Statistician or that was applicable because of subsection (5);

the publication of the later amount is to be disregarded for the purposes of this section.

Determination of amount by Minister

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

either:

the Registrar subsequently ascertains the amount of the parent’s adjusted taxable income for the last relevant year of income; or

the Registrar makes a later determination under section 58; and

either:

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

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

Retrospective determinations

(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 Income Tax Assessment Act 1936 (taking into account any deferral under section 388-55 in Schedule 1 to the Taxation Administration Act 1953); orPart IV of the

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

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

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

neither paragraph (a) nor (b) applies, but circumstances prescribed by the regulations for the purposes of this section apply in relation to the parent;

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

the parent’s adjusted taxable income worked out as a result of the amended tax assessment is higher than the amount determined under section 58; or

(b) the parent lodged his or her income tax return for that year of income with the Commissioner of Taxation on or before the day by which the parent was required to lodge the income tax return for that year (taking into account any deferral under Taxation Administration Act 1953) and:section 388-55 in Schedule 1 to the

the parent applied for the amendment of the tax assessment on or before the day by which the parent was required to lodge his or her income tax return for that year; or

the parent applied for the amendment of the tax assessment before the end of 28 days after the parent was given the tax assessment (including an amended tax assessment) by the Commissioner of Taxation; or

the parent applied for the amendment of the tax assessment before the end of 28 days after the parent becomes aware that the tax assessment is not correct if the parent did not apply for the amendment on or before a day referred to in subparagraph (i) or (ii) because of circumstances beyond the knowledge or control of the parent; or

the parent did not apply for the amendment of the tax assessment on or before any of the days referred to in subparagraph (i), (ii) or (iii), but the Registrar is satisfied that special circumstances exist.

subsection (3B) does not apply; and

(b) the parent’s adjusted taxable income (the later income) worked out as a result of the amended tax assessment is:

higher than the earlier ascertainment of the parent’s taxable income; but

lower than the amount determined under section 58.

subsection (3B) does not apply; and

(b) the parent’s adjusted taxable income (the later income) worked out as a result of the amended tax assessment is lower than both the earlier ascertainment of the parent’s taxable income and the amount determined under section 58; and

any of the following applies:

the parent applied for the amendment of the tax assessment before the end of 28 days after the parent was given the tax assessment (including an amended tax assessment) by the Commissioner of Taxation;

the parent applied for the amendment of the tax assessment before the end of 28 days after the parent becomes aware that the tax assessment is not correct if the parent did not apply for the amendment on or before a day referred to in subparagraph (i) because of circumstances beyond the knowledge or control of the parent;

the parent did not apply for the amendment of the tax assessment on or before either of the days referred to in subparagraph (i) or (ii), but the Registrar is satisfied that special circumstances exist.

the Registrar does not possess sufficient information and documents to determine a parent’s overseas income; and

despite requesting, under section 162A, information or documents from the parent or from an overseas authority that are necessary to determine the parent’s overseas income, the information or documents requested have not been supplied.

the parent is to be assessed in respect of the costs of a child of the parent for a day in a child support period; and

the amount that would apply under that subsection is not more than 85% of:

the total of the parent’s adjusted taxable income determined in accordance with section 43 for the last relevant year of income for the child support period; or

an amount that the parent declares is the total of the parent’s adjusted taxable income for the last relevant year of income for the child support period, and the Registrar is satisfied that the declared amount is correct.

Estimate for a whole year of income

(a) the parent’s taxable income for the year, disregarding any assessable FHSS released amount (within the meaning of the Income Tax Assessment Act 1997) that may be included in the parent’s assessable income for the year;

the parent’s reportable fringe benefits total for the year;

the parent’s target foreign income for the year;

(d) the parent’s total net investment loss (within the meaning of the Income Tax Assessment Act 1997) for the year;

the total of the tax free pensions or benefits received by the parent in the year;

(f) the parent’s reportable superannuation contributions (within the meaning of the Income Tax Assessment Act 1997) for the year.

Estimate for a part of a year of income etc.

the parent is to use the method in subsection (4) to work out the amount; and

the parent is to estimate each income component amount for the parent for the period that:

started on the first day of the year of income; and

ended at the end of the day before the start day for the election.

starting on the start day for the election; and

ending at the end of the last day of the year of income.

Step 2. Add up those amounts. The result is the partial year income amount.

Step 3. Divide the partial year income amount by the number of days in the remaining period.

Step 4. Multiply the quotient by 365.

the day on which the parent makes the election; or

the first day of a child support period, so long as that day is not before the day referred to in paragraph (a).

No election if an income amount order is in force

the parent; and

if the parent were to make such an election—any part of the period that would be the application period for the election.

How election is made

the amount that applies under subsection (2) or (3); and

if subsection (2) applies—each of the income component amounts estimated by the parent under that subsection; or

if subsection (3) applies:

the day that is the start day for the election; and

each of the income component amounts estimated by the parent under paragraph (3)(b) and under step 1 of the method statement in subsection (4).

a parent makes an election under subsection 60(1) relating to a year of income; and

the parent is to be assessed in respect of the costs of a child of the parent for a day in a child support period; and

the day occurs in the application period for the election;

then, for the purposes of so assessing the parent, the parent’s adjusted taxable income is the amount that applies under subsection 60(2) or 60(3).

starts:

if the parent made the election before the year of income started or on the first day of the year of income—on the first day of that year of income; or

otherwise—on the start day for the election;

unless the election is revoked before that day; and

ends:

at the end of the last day of that year of income; or

(ii) if the parent revokes the election before that day and makes another election (the later election) under subsection 62A(1) relating to the year of income—at the end of the day before the start day for the later election.

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

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

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.

(a) under subsection 62(1), a parent revokes an income election (the earlier election) relating to a year of income; and

at the time of the revocation, the application period for the earlier election has started;

the parent must elect that the parent’s adjusted taxable income for the year of income is to be the amount the parent works out as follows:

Method statement

Step 1. Estimate each income component amount for the parent for the period (the remaining period):

starting on the start day for the election made under this subsection; and

ending at the end of the last day of the year of income.

Step 2. Add up those amounts. The result is the partial year income amount.

Step 3. Divide the partial year income amount by the number of days in the remaining period.

Step 4. Multiply the quotient by 365.

Start day

an event affecting the accuracy of an estimate on which the earlier election is based has occurred; and

the amount that would be worked out under subsection (1) for an election under that subsection if the start day for that election was the day on which the event occurred is more than:

if subsection 60(2) or (3) applied to the earlier election—the amount that applied under that subsection; or

if the earlier election was made under subsection (1) of this section—the amount worked out under that subsection;

the start day for the election under subsection (1) of this section must be the day on which the event occurred.

How election is made

the amount worked out under subsection (1); and

the day that is the start day for the election under that subsection; and

each of the income component amounts estimated by the parent under step 1 of the method statement in that subsection.

a parent makes an election under subsection 62A(1) relating to the year of income; and

the parent is to be assessed in respect of the costs of a child of the parent for a day in a child support period; and

the day occurs in the application period for the election;

then, for the purposes of so assessing the parent, the parent’s adjusted taxable income is the amount worked out under that subsection.

starts on the start day for the election unless the election is revoked before that day; and

ends:

at the end of the last day of the year of income; or

(ii) if the parent revokes the election before that day and makes another election (the later election) under subsection 62A(1) relating to the year of income—at the end of the day before the start day for the later election.

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

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

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.

a parent makes an income election to which subsection 60(2) applies; and

the Registrar is satisfied that the amount worked out under that subsection is less than the amount that the Registrar considers is likely to be the parent’s actual adjusted taxable income for the year of income to which the income election relates;

the Registrar may refuse to accept the income election.

the partial year income amount for the income election is less than the amount that the Registrar considers is likely to be the parent’s actual adjusted taxable income for the remaining period in relation to the income election; or

the total of the income component amounts estimated by the parent under paragraph 60(3)(b) for the period referred to in that paragraph is more than the amount that the Registrar considers is likely to be the total of the actual income component amounts for the parent for that period.

a parent makes an election under subsection 62A(1); and

the Registrar is satisfied that the partial year income amount for the income election is less than the amount that the Registrar considers is likely to be the parent’s actual adjusted taxable income for the remaining period in relation to the income election;

the Registrar may refuse to accept the income election.

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

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

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 income election; and

that if the parent is aggrieved by the decision on the objection, he or she may, subject to that Act and the ART Act, apply to the ART for review of the decision.

either of the following apply:

a parent has made an election relating to a year of income under subsection 60(1) to which subsection 60(3) applies;

a parent has made an election in relation to a year of income under this subsection; and

(b) the parent becomes satisfied that the following amount (the year to date income amount) is incorrect:

if subparagraph (a)(i) applies—the total of the income component amounts estimated by the parent under paragraph 60(3)(b);

if subparagraph (a)(ii) applies—the amount specified under paragraph (3)(a) of this section in the notice of the election; and

sections 64, 64A, 64AC and 64AD do not apply in relation to the parent;

the parent may elect another amount (the new amount) to replace the year to date income amount for the year of income.

the new amount; and

the parent’s estimate of each income component amount for the period referred to in paragraph 60(3)(b).

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

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

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

that if the parent is aggrieved by a later decision on the objection to the original decision, he or she may, subject to that Act and the ART Act, apply to the ART for review of the later decision.

any of the following apply:

a parent has made an election relating to a year of income under subsection 60(1) to which subsection 60(3) applies;

a parent has made an election in relation to a year of income under subsection 63AC(1);

the Registrar has made a determination under this subsection in relation to a parent and a year of income; and

(b) the Registrar becomes satisfied that the following amount (the year to date income amount) is incorrect:

if subparagraph (a)(i) applies—the total of the income component amounts estimated by the parent under paragraph 60(3)(b);

if subparagraph (a)(ii) applies—the amount specified under paragraph 63AC(3)(a) in the notice of the election;

is subparagraph (a)(iii) applies—the amount specified in the determination;

the Registrar may determine another amount to replace the year to date income amount for the year of income.

that the parent may, subject to the Registration and Collection Act, object to the determination; and

that if the parent is aggrieved by the decision on the objection, he or she may, subject to that Act and the ART Act, apply to the ART for review of the decision.

a parent has made an election relating to a year of income under subsection 60(1) to which subsection 60(3) applies; and

subsection (2) of this section does not apply in relation to the parent;

the total of the income component amounts estimated by the parent under paragraph 60(3)(b) is the parent’s applicable YTD income amount for that year.

a parent has made one or more elections in relation to a year of income under subsection 63AC(1);

the Registrar has made one or more determinations under subsection 63AE(1) in relation to a parent and a year of income;

the parent’s applicable YTD income amount for the year of income is:

the amount specified under paragraph 63AC(3)(a) in the notice of such an election, if that election was the last of those elections or determinations to be made; or

the amount determined in such a determination, if that determination was the last of those elections or determinations to be made.

Subdivision E—Amendment of assessments

those days occur in the application period for an income election that the parent has made; and

the Registrar has given the parent a notice under section 160 or subsection 162A(2) requiring or requesting 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.

affect the operation of section 160 or 162A; or

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

those days occur in the application period for an income election that the parent has made; and

the Registrar has given the parent a notice under section 161 or subsection 162A(1) or (4) requiring or requesting the parent to:

give the Registrar information; or

attend before a person and answer questions; or

produce documents containing information;

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

the day the income election was made; or

if:

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

the parent complied with section 161 or subsection 162A(1) or (4) in relation to the earlier notice;

the day on which the parent complied with section 161 or subsection 162A(1) or (4) in relation to the earlier notice.

affect the operation of section 161 or 162A; or

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

those days occur in the application period for an income election that the parent has made; and

the application period has ended; and

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

the day occurs in the application period for an income election relating to a year of income that was made by the parent; and

the parent did not make more than one income election relating to the year of income; and

the parent’s actual adjusted taxable income for the year of income has been ascertained by the Registrar; and

if the Registrar has made a determination under subsection 64AB(1) in relation to the parent—the parent’s actual adjusted taxable income for the year of income is more than the parent’s determined ATI for that year; and

if, under the Registrar has amended an assessment of child support payable by or to the parent—the Registrar determines that this section should apply in relation to the parent.section 63A, 63B or 63C,

Reconciliation—election for a whole year of income

subsection 60(2) applied to the income election; and

the parent’s actual adjusted taxable income for the year of income is more than the amount that applied under that subsection;

the parent’s adjusted taxable income for that year is taken to be, and to have always been, the parent’s actual adjusted taxable income for that year.

Reconciliation—election for a part of a year of income

subsection 60(3) applied to the income election; and

the difference between:

the parent’s actual adjusted taxable income for the year of income; and

the parent’s applicable year to date income amount for the year of income;

is more than the partial year income amount worked out by the parent under subsection 60(4);

the parent’s adjusted taxable income for a day that occurs in the application period for the income election is taken to be, and to have always been, the amount worked out under subsection (4).

dividing the amount worked out under paragraph (3)(b) by the number of days in the remaining period to which the income election related; and

multiplying the quotient by 365.

Income amount orders

the day occurs in the application period for an income election relating to a year of income that was made by the parent; and

the parent made more than one income election relating to the year of income; and

the parent’s actual adjusted taxable income for the year of income has been ascertained by the Registrar; and

if the Registrar has made a determination under subsection 64AB(1) in relation to the parent—the parent’s actual adjusted taxable income for the year of income is more than the parent’s determined ATI for that year; and

if, under the Registrar has amended an assessment of child support payable by or to the parent—the Registrar determines that this section should apply in relation to the parent.section 63A, 63B or 63C,

Reconciliation

the parent’s actual adjusted taxable income for the year of income; and

the parent’s applicable year to date income amount (if any) for the year of income;

is more than the parent’s estimated ATI amount for the year of income, then the parent’s adjusted taxable income for a day that occurs in the application period of each income election made by the parent is taken to be, and to have always been, the amount worked out for that income election using the method in subsection (4).

Estimated ATI amount

if subsection 60(2) applied to the income election—divide the amount that applied under that subsection by 365; or

otherwise—divide the partial year income amount worked out under subsection 60(4) or 62A(1) by the number of days in the remaining period to which the income election related.

Step 2. For each of those income elections, multiply the result of step 1 by the number of days in the application period for the income election.

Step 3. Add up each of the amounts worked out under step 2.

Step 4. Add the result of step 3 and the partial year income amount worked out under subsection 62A(1) for the last income election relating to the year of income that was made by the parent.

Amount for the purposes of subsection (2)

if the income election had an application period that ended before the last day of the year of income—the amount worked out for the income election under step 2 of the method statement in subsection (3); or

otherwise—the partial year income amount worked out under subsection 62A(1) for the income election.

Step 5. For each of those income elections:

divide the result of step 4 by the number of days in the application period for the income election; and

multiply the quotient by 365.

Income amount orders

a parent made an income election relating to a year of income; and

at the end of the period ending 12 months after the end of the year of income, the Registrar has not ascertained the parent’s actual adjusted taxable income for that year;

the Registrar may determine that an amount that the Registrar considers appropriate is the parent’s adjusted taxable income for that year for the purposes of this Subdivision.

(a) the amount determined is the parent’s determined ATI for the year of income; and

the Registrar must give notice of the determination to the parent.

that the parent may, subject to the Registration and Collection Act, object to the particulars of the assessment to which the determination relates; and

that if the parent is aggrieved by the decision on the objection, he or she may, subject to that Act and the ART Act, apply to the ART for review of the decision.

the day occurs in the application period for an income election relating to a year of income that was made by the parent; and

the parent did not make more than one income election relating to the year of income; and

the Registrar makes a determination under subsection 64AB(1) in relation to the parent; and

if, under the Registrar has amended an assessment of child support payable by or to the parent—the Registrar determines that this section should apply in relation to the parent.section 63A, 63B or 63C,

Reconciliation—election for a whole year of income

subsection 60(2) applied to the income election; and

the parent’s determined ATI for the year of income is more than the amount that applied under that subsection;

the parent’s adjusted taxable income for that year is taken to be, and to have always been, the parent’s determined ATI for that year.

Reconciliation—election for a part of a year of income

subsection 60(3) applied to the income election; and

the difference between:

the parent’s determined ATI for the year of income; and

the parent’s applicable year to date income amount for the year of income;

is more than the partial year income amount worked out by the parent under subsection 60(4);

the parent’s adjusted taxable income for a day that occurs in the application period for the income election is taken to be, and to have always been, the amount worked out under subsection (4).

dividing the amount worked out under paragraph (3)(b) by the number of days in the remaining period to which the income election related; and

multiplying the quotient by 365.

Income amount orders

the day occurs in the application period for an income election relating to a year of income that was made by the parent; and

the parent made more than one income election relating to the year of income; and

the Registrar makes a determination under subsection 64AB(1) in relation to the parent; and

if, under the Registrar has amended an assessment of child support payable by or to the parent—the Registrar determines that this section should apply in relation to the parent.section 63A, 63B or 63C,

Reconciliation

the parent’s determined ATI for the year of income; and

the parent’s applicable year to date income amount (if any) for the year of income;

is more than the parent’s estimated ATI amount for the year of income, then the parent’s adjusted taxable income for a day that occurs in the application period of each income election made by the parent is taken to be, and to have always been, the amount worked out for that income election using the method in subsection (4).

Estimated ATI amount

if subsection 60(2) applied to the income election—divide the amount that applied under that subsection by 365; or

otherwise—divide the partial year income amount worked out under subsection 60(4) or 62A(1) by the number of days in the remaining period to which the income election related.

Step 2. For each of those income elections, multiply the result of step 1 by the number of days in the application period for the income election.

Step 3. Add up each of the amounts worked out under step 2.

Step 4. Add the result of step 3 and the partial year income amount worked out under subsection 62A(1) for the last income election relating to the year of income that was made by the parent.

Amount for the purposes of subsection (2)

if the income election had an application period that ended before the last day of the year of income—the amount worked out for the income election under step 2 of the method statement in subsection (3); or

otherwise—the partial year income amount worked out under subsection 62A(1) for the income election.

Step 5. For each of those income elections:

divide the result of step 4 by the number of days in the application period for the income election; and

multiply the quotient by 365.

Income amount orders

the parent made an income election relating to a year of income; and

the parent’s actual adjusted taxable income for the year of income has been ascertained by the Registrar; and

the parent has underestimated an income amount in making the income election.

in a case where subsection 60(2) applied to the income election—the parent’s actual adjusted taxable income for the year of income is at least 110% of the amount that applied under that subsection; or

in a case where subsection 60(3) applied to the income election—the amount worked out by subtracting:

the parent’s applicable year to date income amount for the year of income; from

the parent’s actual adjusted taxable income for the year of income;

is at least 110% of the partial year income amount worked out by the parent under subsection 60(4).

the parent’s applicable year to date income amount (if any) for the year of income; from

the parent’s actual adjusted taxable income for the year of income;

is at least 110% of the parent’s estimated ATI amount for the year of income worked out under subsection 64A(3).

the administrative assessment of child support made under section 64AA in relation to the parent; and

the administrative assessment of child support that would have been made if it were based entirely on the amount that applied under subsection 60(2) or (3), or that was worked out under subsection 62A(1).

the parent underestimated an income amount in making the income election because of an amendment of an Income Tax Assessment Act, or because of a ruling or determination under that Act; or

the parent underestimated an income amount in making the income election 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.

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

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 and the ART Act, apply to the ART for review of the later decision.

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

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

if subparagraph (ii) does not apply—the parent’s adjusted taxable income determined in accordance with section 43 for the last relevant year of income for the child support period;

if the day occurs in the application period for an income election made by the parent—the amount that applied under subsection 60(2) or (3), or that was worked out under subsection 62A(1); and

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

How much is the annual rate

a parent and a non-parent carer of the child; or

2 non-parent carers of the child;

then, subject to section 40B, the annual rate of child support for the child worked out under this section is payable in accordance with section 40A.

the parent may apply to the Registrar for the section not to apply; or

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.

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

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

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

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.

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

ending: