Family Assistance and Child Support Legislation Amendment (Protecting Children) Act 2018 (36 of 2018)

Schedule 1   Child support amendments

Part 2   Amended tax assessments

Child Support (Assessment) Act 1989

40   Subsection 56(2)

Repeal the subsection, substitute:

When amended tax assessment may be taken into account

(2) If, after an administrative assessment of child support is made, the assessment (the tax assessment ) of a parent's taxable income is amended (whether or not because of an objection, appeal or review), the Registrarmayamend the administrative assessment to take account of the amendment to the tax assessment.

Retrospective determinations

(2A) An amendment of the administrative assessment under subsection (2) 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 assessmentif:

(a) 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

(b) 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 section 388-55 in Schedule 1 to the Taxation Administration Act 1953); or

(ii) 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 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

(c) 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

(2B) If subsection (2A) does not apply, an amendment of the administrative assessment under subsection (2) 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.