Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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
(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
(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.
(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; or
(c) 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).
(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).
(3A) If, after an administrative assessment of child support is amended under subsection (2) or (3) because of subparagraph (1)(b)(i), 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 may further amend the administrative assessment to take account of the amendment to the tax assessment.
Amended tax assessments--retrospective determinations
(3B) An amendment of the administrative assessment under subsection (3A) must be on the basis that the parent's adjusted taxable income for that year of income is, and has always been, the amount worked out as a result of the amended tax assessment if:
(a) 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 section 388 - 55 in Schedule 1 to the Taxation Administration Act 1953 ) and:
(i) 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
(ii) 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
(iii) 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
(iv) 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.
(3C) An amendment of the administrative assessment under subsection (3A) must be in accordance with subsection (3E) if:
(a) 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:
(i) higher than the earlier ascertainment of the parent's taxable income; but
(ii) lower than the amount determined under section 58.
(3D) An amendment of the administrative assessment under subsection (3A) must be in accordance with subsection (3E) if:
(a) 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
(c) any of the following applies:
(i) 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;
(ii) 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;
(iii) 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.
(3E) If subsection (3C) or (3D) applies, the amendment of the administrative assessment under subsection (3A) must be on the basis of the later income from the day the earlier ascertainment of the parent's adjusted taxable income took effect.
Amended tax assessments--prospective determinations
(3F) If none of subsections (3B), (3C) nor (3D) applies, an amendment of the administrative assessment under subsection (3A) for a child support period must be 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 worked out as a result of the amended tax assessment.
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.