Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if a parent is to be assessed in respect of the costs of a child in relation to a child support period (the relevant period ) and either of the following apply:
(a) 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;
(b) 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.
(2) If:
(a) the Registrar or the Commissioner of Taxation has information (whether oral or written) or a document in his or her possession; and
(b) either:
(i) an amount is specified in that information or document as the parent's adjusted taxable income for the last relevant year of income; or
(ii) that information or document allows the amount of the parent's adjusted taxable income for the last relevant year of income to be worked out; and
(c) 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
(2A) If:
(a) paragraph (1)(a) applies to the parent; and
(b) the Registrar is satisfied that the parent is not required, under section 161 of the Income Tax Assessment Act 1936 , to give to the Commissioner of Taxation a return for 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 under subsection (2B).
(2B) The amount under this subsection is the amount that would be equal to one - third of the annualised MTAWE figure for the relevant June quarter in relation to a child support period if that period were to start on 1 January during the parent's last relevant year of income in relation to the relevant period.
Parent's taxable income assessed for the previous year of income
(3) If:
(a) 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
(4) If:
(a) the parent's taxable income for the previous year has not been assessed under an Income Tax Assessment Act; but
(b) 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:
(c) 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;
(d) 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
(5) If:
(a) subsections (2), (2A), (3) and (4) do not apply in relation to the parent; or
(b) 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.