Child Support and Family Assistance Legislation Amendment (Budget and Other Measures) Act 2010 (65 of 2010)
Schedule 1 Child support income estimates
Part 1 Amendments
Child Support (Assessment) Act 1989
28 After section 63
Insert:
63AA Registrar may refuse to accept an income election
(1) If:
(a) a parent makes an income election to which subsection 60(2) applies; and
(b) 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.
(2) The Registrar may refuse to accept a parent's income election to which subsection 60(3) applies if the Registrar is satisfied that:
(a) 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
(b) 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.
(3) If:
(a) a parent makes an election under subsection 62A(1); and
(b) 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.
(4) In making the decision as to whether to refuse to accept the income 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.
(5) 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 the income election, the election is taken never to have been made.
63AB Notice to be given if Registrar refuses to accept an income election
(1) If the Registrar refuses under section 63AA to accept an income election, the Registrar must give written notice of the decision to the parent who sought to make the income 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 income 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.
Subdivision D - Year to date income amounts
63AC Parent may elect a new year to date income amount
(1) If:
(a) either of the following apply:
(i) a parent has made an election relating to a year of income under subsection 60(1) to which subsection 60(3) applies;
(ii) 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:
(i) if subparagraph (a)(i) applies - the total of the income component amounts estimated by the parent under paragraph 60(3)(b);
(ii) if subparagraph (a)(ii) applies - the amount specified under paragraph (3)(a) of this section in the notice of the election; and
(c) 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.
(2) The parent makes the election under subsection (1) by giving notice of it to the Registrar in the manner specified by the Registrar.
(3) The notice must specify:
(a) the new amount; and
(b) the parent's estimate of each income component amount for the period referred to in paragraph 60(3)(b).
63AD Registrar may refuse to accept an election of a new year to date income amount
Refusal to accept election
(1) The Registrar may refuse to accept an election made by a parent under subsection 63AC(1) if the Registrar is satisfied that the amount specified under paragraph 63AC(3)(a) in the notice of the election 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 the period referred to in paragraph 60(3)(b).
(2) In making the decision as to whether to refuse to accept 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 the election, the election is taken never to have been made.
Notice of refusal
(4) If the Registrar refuses under subsection (1) to accept a parent's election made under subsection 63AC(1), the Registrar must give written notice of the decision to the parent.
(5) 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 the objection to the original decision, he or she may, subject to that Act, apply to the SSAT for review of the later decision.
(6) A contravention of subsection (5) in relation to a decision does not affect the validity of the decision.
63AE Registrar may determine a new year to date income amount
(1) If:
(a) any of the following apply:
(i) a parent has made an election relating to a year of income under subsection 60(1) to which subsection 60(3) applies;
(ii) a parent has made an election in relation to a year of income under subsection 63AC(1);
(iii) 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:
(i) if subparagraph (a)(i) applies - the total of the income component amounts estimated by the parent under paragraph 60(3)(b);
(ii) if subparagraph (a)(ii) applies - the amount specified under paragraph 63AC(3)(a) in the notice of the election;
(iii) 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.
(2) If the Registrar makes a determination in relation to a parent under subsection (1), the Registrar must give written notice of the determination to the parent.
(3) 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 determination; 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.
(4) A contravention of subsection (3) in relation to a determination does not affect the validity of the determination.
63AF Parent's applicable YTD income amount
(1) If:
(a) a parent has made an election relating to a year of income under subsection 60(1) to which subsection 60(3) applies; and
(b) 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.
(2) If either or both of the following have occurred:
(a) a parent has made one or more elections in relation to a year of income under subsection 63AC(1);
(b) 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:
(c) 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
(d) 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