(1) This section allows the Registrar to amend an assessment of child support payable by or to a parent for some days in a child support period if:
(a) those days occur in the application period for an income election that the parent has made; and
(b) the Registrar has given the parent a notice under section 161 or subsection 162A(1) or (4) requiring or requesting the parent to:
(i) give the Registrar information; or
(ii) attend before a person and answer questions; or
(iii) produce documents containing information;
relevant to determining the accuracy of an estimate on which the election is based.
(2) If the parent complies with section 161 or subsection 162A(1) or (4) (in relation to the notice), the Registrar may amend the assessment to affect the annual rate of child support payable by or to the parent for those days in the child support period that occur on or after the day the parent complies.
(3) If the parent does not comply with section 161 or subsection 162A(1) or (4) (in relation to the notice), the Registrar may amend the assessment to affect the annual rate of child support payable by or to the parent for those days in the child support period that occur on or after:
(a) the day the income election was made; or
(b) 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
(ii) 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.
(4) This section does not:
(a) affect the operation of section 161 or 162A; or
(b) prevent the Registrar from making a new assessment for part of the child support period.
Note: This section does not limit the power under section 75 to amend assessments (see subsection 75(5)).