Commonwealth Consolidated Acts Commonwealth Consolidated ActsPart 1 -- Consequential amendments
A New Tax System (Family Assistance) Act 1999
1 Paragraph 2(1)(b) of Schedule 3
Omit "adjusted fringe benefits total", substitute "reportable fringe benefits total".
2 Clauses 4 and 5 of Schedule 3
Repeal the clauses, substitute:
4 Reportable fringe benefits total
An individual's reportable fringe benefits total for an income year for an individual who is an employee (for the purposes of the Fringe Benefits Tax Assessment Act 1986 , whether it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986 ) means the employee's reportable fringe benefits total (as defined in the Fringe Benefits Tax Assessment Act 1986 ) for the income year.
(1) An individual's target foreign income for an income year is:
(a) the amount of the individual's foreign income (as defined in section 10A of the Social Security Act 1991 ) for the income year that is neither:
(i) taxable income; nor
(ii) received in the form of a fringe benefit (as defined in the Fringe Benefits Tax Assessment Act 1986 , as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986 ) in relation to the individual as an employee (as defined in the Fringe Benefits Tax Assessment Act 1986 ) and a year of tax; and
(b) any amount of income that is not covered by paragraph (a) that is exempt from tax under section 23AF or 23AG of the Income Tax Assessment Act 1936 , reduced (but not below nil) by the total amount of losses and outgoings (except capital losses and outgoings) incurred by the individual in deriving that exempt income.
(2) If it is necessary, for the purposes of this Act, to work out an amount of foreign income expressed in a foreign currency received in an income year, the amount in Australian currency is to be worked out using the market exchange rate for 1 July in that income year.
(3) If there is no market exchange rate for 1 July in the income year (for example, because of a national public holiday), the market exchange rate to be used is the market exchange rate that applied on the last working day immediately before that 1 July.
(4) For the purposes of this clause, the appropriate market exchange rate on a particular day for a foreign currency is:
(a) if there is an on - demand airmail buying rate for the currency available at the Commonwealth Bank of Australia at the start of business in Sydney on that day and the Secretary determines that it is appropriate to use that rate--that rate; or
(b) in any other case:
(i) if there is another rate of exchange for the currency, or there are other rates of exchange for the currency, available at the Commonwealth Bank of Australia at the start of business in Sydney on that day and the Secretary determines that it is appropriate to use the other rate or one of the other rates--the rate so determined; or
(ii) otherwise--a rate of exchange for the currency available from another source at the start of business in Sydney on that day that the Secretary determines it is appropriate to use.
Child Support (Assessment) Act 1989
3 Paragraph 4(2)(b)
Omit "the legislatively fixed standards", substitute "the costs of the children".
4 Section 5
Before "In this Act", insert "(1)".
5 Section 5 (definition of adjusted income amount )
Repeal the definition.
6 Section 5
Insert:
"adjusted taxable income" has the meaning given by section 43.
7 Section 5
Insert:
"annualised MTAWE figure" has the meaning given by section 5A.
8 Section 5
Insert:
"care period" has the meaning given by section 48.
9 Section 5 (definition of carer application )
Repeal the definition.
10 Section 5 (definition of carer entitled to child support )
Repeal the definition, substitute:
"carer entitled to child support" , in relation to a child, means:
(a) in the case of an administrative assessment--a parent, or non - parent carer, of the child who, under the administrative assessment, is entitled to be paid child support in relation to the child; and
(b) in the case of a child support agreement--has the meaning given by subsection 93(1).
11 Section 5
Insert:
"child support case" , in relation to a child, is the administrative assessments for child support for all children who are children of both of the parents of the child.
12 Section 5
Insert:
"child support income" has the meaning given by section 41.
13 Section 5 (definition of child support income amount )
Repeal the definition.
14 Section 5 (definition of child support percentage )
Repeal the definition, substitute:
"child support percentage" has the meaning given by section 55D.
15 Section 5
Insert:
"combined child support income" has the meaning given by section 42.
16 Section 5
Insert:
"cost percentage" has the meaning given by section 55C.
17 Section 5
Insert:
"costs of a child" has the meaning given by section 55H.
18 Section 5
Insert:
"Costs of the Children Table" means the table in clause 1 of Schedule 1 to this Act.
19 Section 5
Insert:
"court order" , in Division 4 of Part 5, has the meaning given by section 47B.
20 Section 5 (definition of disregarded income amount )
Repeal the definition.
21 Section 5 (definition of EAWE amount )
Repeal the definition.
22 Section 5 (definition of exempted income amount )
Repeal the definition.
23 Section 5
Insert:
"income amount order" means:
(a) a determination under Part 6A (departure determinations), or an order under Division 4 of Part 7 (departure orders), that:
(i) varies the annual rate of child support payable by a parent for a child or for all the children in a child support case; or
(ii) varies the adjusted taxable income, or the child support income, of a parent or provides for the calculation of that amount; or
(b) provisions of a child support agreement that has been accepted by the Registrar that have effect, for the purposes of Part 5, as if they were such an order made by consent.
24 Section 5
Insert:
"income percentage" has the meaning given by section 55B.
25 Section 5
Insert:
"income support payment" has the meaning given by subsection 66(9).
26 Section 5
Insert:
" Income Tax Assessment Act" means the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 .
27 Section 5 (definition of index number )
Omit "subsection 66(4)", substitute "subsection 153A(2)".
28 Section 5 (definition of last day )
Repeal the definition, substitute:
"last day" , in relation to a child's secondary school year, means:
(a) if the child is not required to sit an examination--the day determined by the secondary school to be the last day of classes for the school year; and
(b) if the child is required to sit an examination--the later of:
(i) the day determined by the secondary school to be the last day of the period of examinations for the child's year level; and
(ii) the day determined by the secondary school to be the last day of classes for the school year.
29 Section 5 (definition of last relevant year of income )
Repeal the definition, substitute:
"last relevant year of income" in relation to a child support period means the last year of income that ended before the start of the period.
Note: For example, in working out Philippe's last relevant year of income for the child support period that began on 1 January 2008, the last relevant year of income is 2006 - 07.
30 Section 5 (definition of liable parent )
Repeal the definition, substitute:
"liable parent" , in relation to a child, means:
(a) in the case of an administrative assessment--a parent by whom child support is payable for the child under the administrative assessment; and
(b) in the case of a child support agreement--has the meaning given by subsection 93(1).
31 Section 5 (definition of liable parent application )
Repeal the definition.
32 Section 5 (definition of major care )
Repeal the definition.
33 Section 5 (definition of minimum annual rate of child support )
Omit "subsection 66(4)", substitute "subsection 66(5)".
34 Section 5
Insert:
"multi-case allowance" has the meaning given by section 47.
35 Section 5
Insert:
"multi-case cap" has the meaning given by section 55E.
36 Section 5
Insert:
"multi-case child costs" has the meaning given by step 4 of the method statement in section 47.
37 Section 5
Insert:
"net rental property loss" , in relation to a parent for a year of income, means:
(a) if the expenses incurred by the parent on rental property during that year exceed the parent's gross rental property income for that year--the amount by which those expenses exceed that gross rental property income; or
(b) if the expenses incurred by the parent on rental property during that year do not exceed the parent's gross rental property income for that year--nil.
38 Section 5
Insert:
"non-parent carer" of a child means an eligible carer of the child who is not a parent of the child.
39 Section 5
Insert:
"parenting plan" has the meaning given by section 63C of the Family Law Act 1975 .
40 Section 5
Insert:
"pension PP (single) maximum basic amount" is the sum of:
(a) the amount that would have been a person's maximum basic rate under Module B of the Pension PP (Single) Rate Calculator if the person was receiving parenting payment under the Social Security Act 1991 ; and
(b) the amount that would have been the person's pension supplement under Module BA of the Pension PP (Single) Rate Calculator if the person was receiving parenting payment under that Act.
41 Section 5
Insert:
"percentage of care" has the meaning given by section 48.
42 Section 5
Insert:
"regular care" has the meaning given by subsection (2).
43 Section 5 (definition of relevant dependent child )
Repeal the definition, substitute:
"relevant dependent child" , in relation to a parent, means a child or step - child of the parent, but only if:
(a) the parent has at least shared care of the child or step - child during the relevant care period; and
(b) either:
(i) the child or step - child is under 18; or
(ii) the last day of the secondary school year in which the child turns 18 has not yet occurred; and
(c) the child or step - child is not a member of a couple; and
(d) in the case of a step - child:
(i) an order is in force under section 66M of the Family Law Act 1975 in relation to the parent and the step - child; or
(ii) the parent has the duty, under section 124 of the Family Court Act 1997 of Western Australia, of maintaining the step - child; and
(e) in the case of a child--the parent is not assessed in respect of the costs of the child (except for the purposes of step 4 of the method statement in section 46).
44 Section 5
Insert:
"relevant dependent child amount" has the meaning given by section 46.
45 Section 5 (definition of relevant partnered rate of Social Security pension )
Repeal the definition.
46 Section 5
Insert:
"relevant September quarter" has the meaning given by subsection 5A(2).
47 Section 5 (definition of relevant unpartnered rate of Social Security pension )
Repeal the definition.
48 Section 5
Insert:
"remaining period" , in relation to a parent who has made an election under section 60, means the period that the parent used as the remaining period in applying the method in subsection 60(5).
49 Section 5
Insert:
"self-support amount" has the meaning given by section 45.
50 Section 5
Insert:
"shared care" has the meaning given by subsection (3).
51 Section 5 (definition of shared care child )
Repeal the definition.
52 Section 5 (definition of shared ongoing daily care )
Repeal the definition.
53 Section 5 (definition of substantial care )
Repeal the definition.
54 Section 5 (definition of supplementary amount )
Repeal the definition.
55 Section 5
Insert:
"target foreign income" has the meaning given by section 5B.
56 Section 5
Insert:
"taxable income" has the meaning given by sections 56 and 57.
57 Section 5
Insert:
"tax free pension or benefit" means any of the following pensions or benefits:
(a) a disability support pension under Part 2.3 of the Social Security Act 1991 ;
(b) a wife pension under Part 2.4 of the Social Security Act 1991 ;
(c) a carer payment under Part 2.5 of the Social Security Act 1991 ;
(d) an invalidity service pension under Division 4 of Part III of the Veterans' Entitlements Act 1986 ;
(e) a partner service pension under Division 5 of Part III of the Veterans' Entitlements Act 1986 ;
(f) income support supplement under Part IIIA of the Veterans' Entitlements Act 1986 ;
(g) Defence Force Income Support Allowance under Part VIIAB of the Veterans' Entitlements Act 1986 ;
to the extent to which the payment:
(h) is exempt from income tax; and
(i) is not a payment by way of bereavement payment, pharmaceutical allowance, rent assistance, language, literacy and numeracy supplement or remote area allowance.
58 Section 5 (definition of yearly equivalent of the EAWE amount )
Repeal the definition.
59 At the end of section 5
Add:
Definitions of regular care and shared care
(2) A person has regular care of a child if the person has:
(a) at least 14%; but
(b) less than 35%;
of the care of the child during a care period.
(3) A person has shared care of a child if the person has:
(a) at least 35%; but
(b) no more than 65%;
of the care of the child during a care period.
60 After section 5
Insert:
5A Definition of annualised MTAWE figure
(1) The annualised MTAWE figure for a relevant September quarter means the figure that is 52 times the amount set out for the reference period in the quarter under the headings "Average Weekly Earnings--Trend--Males--All Employees Total Earnings" in a document published by the Australian Statistician entitled "Average Weekly Earnings, Australia".
(2) The relevant September quarter , in relation to a child support period, means the quarter ending on 30 September of the last calendar year ending before the child support period begins.
(3) If at any time (whether before or after the commencement of this section), the Australian Statistician publishes the amount referred to in subsection (1):
(a) under differently described headings (the new headings ); or
(b) in a document entitled otherwise than as described in subsection (1) (the new document );
then the annualised MTAWE figure is to be calculated in accordance with subsection (1) as if the references to:
(c) "Average Weekly Earnings--Trend--Males--All Employees Total Earnings"; or
(d) "Average Weekly Earnings, Australia";
were references to the new headings and/or the new document, as the case requires.
(4) For the purposes of this section, the reference period in a particular quarter is the period described by the Australian Statistician as the pay period ending on or before a specified day that is the third Friday of the middle month of that quarter.
5B Definition of target foreign income
(1) A parent's target foreign income for a year of income is:
(a) the amount of the parent's foreign income (as defined in section 10A of the Social Security Act 1991 ) for the year of income that is neither:
(i) taxable income; nor
(ii) received in the form of a fringe benefit (as defined in the Fringe Benefits Tax Assessment Act 1986 , as it applies of its own force or because of the Fringe Benefits Tax (Application to the Commonwealth) Act 1986 ) in relation to the parent as an employee (as defined in the Fringe Benefits Tax Assessment Act 1986 ) and a year of tax; and
(b) any amount of income that is not covered by paragraph (a) that is exempt from tax under section 23AF or 23AG of the Income Tax Assessment Act 1936 , reduced (but not below nil) by the total amount of losses and outgoings (except capital losses and outgoings) incurred by the parent in deriving that exempt income.
(2) If it is necessary, for the purposes of this Act, to work out an amount of foreign income expressed in a foreign currency received in a year of income, the amount in Australian currency is to be worked out using the market exchange rate for 1 July in that year of income.
(3) If there is no market exchange rate for 1 July in the year of income (for example, because of a national public holiday), the market exchange rate to be used is the market exchange rate that applied on the last working day immediately before that 1 July.
(4) For the purposes of this section, the appropriate market exchange rate on a particular day for a foreign currency is:
(a) if there is an on - demand airmail buying rate for the currency available at the Commonwealth Bank of Australia at the start of business in Sydney on that day and the Secretary determines that it is appropriate to use that rate--that rate; or
(b) in any other case:
(i) if there is another rate of exchange for the currency, or there are other rates of exchange for the currency, available at the Commonwealth Bank of Australia at the start of business in Sydney on that day and the Secretary determines that it is appropriate to use the other rate or one of the other rates--the rate so determined; or
(ii) otherwise--a rate of exchange for the currency available from another source at the start of business in Sydney on that day that the Secretary determines it is appropriate to use.
61 Subsections 7A(2) and (3)
Repeal the subsections, substitute:
When does a child support period start?
(2) Each of the following times is the start of a child support period:
(a) the beginning of the day on which an application for an administrative assessment of the child support payable for a child is properly made under Part 4;
(b) the beginning of the day mentioned in paragraph 93(1)(g) (child support payable under a child support agreement accepted by Registrar);
(c) the start of the first day for which a child support agreement described in section 34B is to affect the rate of child support payable for a child;
(d) immediately after the end of the preceding child support period that relates to child support payable for the child (whether it was a period starting as described in paragraph (a), (b) or (c) or this paragraph).
Note: Despite paragraph (2)(a), a child support period might not start if a non - parent carer applies for an administrative assessment of child support during a child support period (see section 40B).
End of the child support period
(3) The child support period ends at whichever of the following times occurs soonest after the start of the period:
(a) the time 15 months after the period started;
(b) the end of the named month during which the Registrar makes an assessment relating to the annual rate of child support payable for the child as required by section 34A (assessment when new tax figure is available);
(c) the time immediately before the day mentioned in paragraph 93(1)(g) (child support payable under a child support agreement accepted by Registrar);
(d) the end of the day immediately before the first day for which a child support agreement described in section 34B is to affect the rate of child support payable for the child.
62 Subsection 7B(1)
Repeal the subsection, substitute:
(1) In this Act, eligible carer , in relation to a child, means a person who has at least shared care of the child.
63 Sections 8 and 8A
Repeal the sections.
64 Paragraph 23(b)
Omit "eligible carers", substitute "parents".
65 Paragraph 23(c)
Omit "parents other than eligible carers", substitute "non - parent carers".
66 Sections 25 to 26A
Repeal the sections, substitute:
25 Persons who may apply--parents
A parent (the applicant ) of a child may apply to the Registrar under this section for administrative assessment of child support for the child if:
(a) the applicant applies for both parents to be assessed in respect of the costs of the child; and
(b) the applicant is not living with the other parent as his or her partner on a genuine domestic basis (whether or not legally married to the other parent); and
(c) the applicant complies with any applicable requirements of section 26 (dealing with joint care situations) and section 26A (dealing with children cared for under child welfare laws).
Note: A parent by whom child support is payable must be a resident of Australia on the day on which the application is made (see section 29A).
25A Persons who may apply--non - parent carers
A person who is not a parent of a child (the applicant ) may apply to the Registrar under this section for administrative assessment of child support for the child if:
(a) the applicant is an eligible carer of the child; and
(b) one of the following also applies:
(i) the applicant applies for both parents to be assessed in respect of the costs of the child;
(ii) if one parent of the child is not a resident of Australia--the applicant applies for the other parent to be assessed in respect of the costs of the child;
(iii) if the Registrar is satisfied that there are special circumstances--the applicant applies for the other parent to be assessed in respect of the costs of the child;
(iv) if one parent of the child is dead--the applicant applies for the other parent to be assessed in respect of the costs of the child; and
(c) the applicant is not living with either parent as the partner of that parent on a genuine domestic basis (whether or not legally married to that parent); and
(d) the applicant complies with any applicable requirements of section 26 (dealing with joint care situations) and section 26A (dealing with children cared for under child welfare laws).
Note: A parent by whom child support is payable must be a resident of Australia on the day on which the application is made (see section 29A).
26 Requirements of applications where there are joint carers
If 2 or more persons ( joint carers ) jointly have care of a child, then only one of the joint carers may apply for administrative assessment of child support for the child. If one of those joint carers is a parent of the child, the joint carer who applies must be that parent.
26A Requirements of application if child is cared for under child welfare law
If a non - parent carer has care (however described) of a child under a child welfare law, the non - parent carer may apply for child support for the child only if the non - parent carer is a relative of the child.
67 Subsection 28(1)
Omit "(1)".
Note: The heading to section 28 is altered by omitting " etc. ".
68 At the end of subsection 28(1)
Add:
Note: This provision applies even if the children are in different child support cases.
69 Subsection 28(2)
Repeal the subsection.
70 Subsection 29(2)
Omit "If the application is a carer application, the", substitute "The".
71 After section 29
Insert:
29A Person by whom child support is payable must be Australian resident
(1) This section applies if:
(a) an application is made under section 25 or 25A for a parent to be assessed in respect of the costs of the child; and
(b) the parent is not a resident of Australia on the day on which the application is made.
(2) The Registrar must determine whether child support is reasonably likely to be payable by the parent.
(3) If the Registrar determines that child support is reasonably likely to be payable by the parent, then the application is taken not to have been properly made.
Note: If an application is not properly made the Registrar must refuse the application under section 30.
72 Section 31
Repeal the section, substitute:
31 Requirement to assess child support on acceptance of application
(1) If the Registrar accepts an application for administrative assessment of child support for a child, the Registrar must, as quickly as possible:
(a) either:
(i) if the application is made under section 25--assess both parents in respect of the costs of the child under Part 5; or
(ii) if the application is made under section 25A (non - parent carer applications)--assess both parents, or the relevant parent, (as the case requires) in respect of the costs of the child under Part 5; and
(b) assess under Part 5 the annual rate of child support payable by a parent for the child for the days in the child support period that starts on the day on which the application was made.
Note: Part 4A deals with assessments for later child support periods.
(2) Child support is payable until the day immediately before the day on which a child support terminating event happens in relation to the child, the carer entitled to child support, the liable parent or all 3 of them.
73 Subsections 33(2) and (3)
Repeal the subsections, substitute:
Refusals on ground that Registrar not satisfied that person a parent
(3) If one of the reasons the Registrar refused to accept the application was because the Registrar was not satisfied under section 29 that a person (the other party ) who was to be assessed in respect of the costs of the child is a parent of the child, the notice must include, or be accompanied by:
(a) a statement that the Registrar was not satisfied under section 29 that the other party is a parent of the child; and
(b) a statement to the effect that the applicant may apply to a court having jurisdiction under this Act for a declaration under section 106A that the applicant is entitled to administrative assessment of child support for a child because the other party is a parent of the child.
74 Section 34
Repeal the section, substitute:
34 Notices to be given in respect of application
(1) If the Registrar accepts an application for administrative assessment of child support for a child, the Registrar must notify the applicant and any parent who is to be assessed in respect of the costs of the child.
(2) The notice must include, or be accompanied by, a statement to the effect that:
(a) a person who is to be assessed in respect of the costs of the child may apply to a court having jurisdiction under this Act for a declaration under section 107 that the applicant was not entitled to administrative assessment of child support for the child because the person is not a parent of the child; and
(b) in any case:
(i) the person, may, subject to the Registration and Collection Act, object to the decision (the original decision ) (other than because the person is not a parent of the child); and
(ii) the person, if aggrieved by a later decision on an objection in relation to the original decision (no matter who lodges the objection), may, subject to that Act, apply to the SSAT for review of the later decision.
75 Section 34A
Repeal the section, substitute:
34A Registrar must make assessment when new tax figure is available
Application of section
(1) This section requires the Registrar to assess the annual rate of child support payable in some cases if:
(a) child support is payable by a liable parent for a child for a day in a child support period (the earlier period ); and
(b) during the earlier period, an assessment (the tax assessment ) is made under an Income Tax Assessment Act of the taxable income, or any other component of the adjusted taxable income, of the liable parent or the other parent, for the latest year of income (the last year ) that ended after the start of the earlier period.
Registrar must make assessment using new tax figures
(2) As soon as practicable after the tax assessment is made, the Registrar must assess the annual rate of child support payable for the child for days in a child support period starting on the first day of the next named month (after the named month in which the Registrar makes the assessment).
When new assessment is not required
(3) This section does not require the Registrar to make an assessment if:
(a) the Registrar calculates that the tax assessment for the last year could not affect the annual rate of child support payable for the child for a day in a child support period; or
(b) the annual rate of child support payable for the child for the first day of the next named month is to be worked out without reference to the actual taxable income of the parent mentioned in paragraph (1)(b) because of:
(i) a child support agreement between the parents of the child; or
(ii) a determination under Part 6A (departure determination); or
(iii) an order made by a court under this Act or the Registration and Collection Act; or
(c) the earlier period will end before the end of the earliest named month in which it is practicable for the Registrar to make the assessment mentioned in subsection (2).
Note: In the case of paragraph (3)(c), the Registrar must use the information from the tax assessment to make an assessment for the period starting immediately after the end of the earlier period (unless the information is not relevant to an assessment, because of an agreement, determination or order) (see section 34C).
76 Section 34C
Repeal the section, substitute:
34C Administrative assessments for child support periods not started by application or new agreement
The Registrar must assess under this Act the annual rate of child support payable for a child for days in a child support period either before, or as soon as practicable after, the start of the period unless:
(a) the period starts when the application is made under Part 4; or
(b) the period starts on a day mentioned in paragraph 93(1)(g); or
(c) an assessment of the child support payable for the child for days in the period has already been made as required by section 34A; or
(d) the period starts on the first day for which a child support agreement described in subsection 34B(1) is to affect the annual rate of child support payable for the child.
Note 1: Section 31 requires the Registrar to make an assessment of child support payable as quickly as possible after accepting an application under Part 4.
Note 2: Subsection 93(2) requires the Registrar to make an assessment of child support payable as soon as practicable after accepting certain child support agreements.
Note 3: If a child support agreement has effect for the purposes of the child support period, it will affect the assessment (see section 95).
77 Paragraphs 83(1)(a) and (b)
Repeal the paragraphs, substitute:
(a) 2 parents of a child who, under section 25, would be able to properly make an application for administrative assessment of child support for the child in relation to whom the agreement is made on the day on which the agreement is entered into; or
(b) one or both parents of a child, and a non - parent carer of the child, who, under sections 25 and 25A, would be able to properly make an application for administrative assessment of child support for the child in relation to whom the agreement is made on the day on which the agreement is entered into.
78 Subsection 98S(1)
Repeal the subsection, substitute:
(1) The determinations the Registrar may make under this Part are as follows:
(a) a determination varying the annual rate of child support payable by a parent;
(b) a determination varying a parent's or non - parent carer's cost percentage for a child;
(c) a determination varying a parent's child support income;
(d) a determination varying the parents' combined child support income;
(e) a determination that:
(i) the column in the Costs of the Children Table that covers a parent's child support income or combined child support income that is, or is determined to be, greater than 2.5 times the annualised MTAWE figure for the relevant September quarter, is the column headed "2 to 2.5"; and
(ii) the column is to apply as if the second dollar amount in the heading to that column did not apply;
(f) a determination varying a parent's child support percentage;
(g) a determination varying a parent's adjusted taxable income;
(h) a determination varying a parent's relevant dependent child amount or multi - case allowance;
(i) a determination varying a parent's self - support amount;
(j) a determination varying the costs of the children.
Note: There are limitations on the Registrar making a determination that varies an annual rate of child support payable in respect of a child support case below the minimum annual rate (see section 98SA).
79 Section 98SA
Repeal the section, substitute:
98SA Variation not to be below minimum annual rate of child support
The Registrar must not make a determination under this Part that varies, or that has the effect of varying, the annual rate of child support payable, for a day in a child support period, by a liable parent for all of the children in the child support case that relates to the child in respect of whom the determination is made to a rate below the minimum annual rate of child support for the child support period, unless the liable parent has at least regular care of at least one of the children in that child support case.
80 Section 106A
Repeal the section, substitute:
106A Declaration that a person is entitled to administrative assessment
(1) This section applies if:
(a) the Registrar refuses to accept from an applicant an application for administrative assessment of child support for a child under subsection 30(2); and
(b) one of the reasons for the Registrar so refusing was that the Registrar was not satisfied under section 29 that a person who was to be assessed in respect of the costs of the child is a parent of the child.
Applications for declarations
(2) The applicant may apply to a court having jurisdiction under this Act for a declaration that:
(a) if the reason referred to in paragraph (1)(b) was the only reason for the Registrar refusing to accept the application--the applicant is entitled to administrative assessment of child support for the child because the person who was to be assessed in respect of the costs of the child is a parent of the child; and
(b) if the reason referred to in paragraph (1)(b) was one of the reasons for the Registrar refusing to accept the application--the applicant is entitled to have the Registrar reconsider the application under Division 2 of Part 4 because the person who was to be assessed in respect of the costs of the child is a parent of the child.
(3) The application must be made within:
(a) the time prescribed by the applicable Rules of Court; or
(b) such further time as is allowed under the applicable Rules of Court.
Parties
(4) Subject to section 145 (Registrar may intervene in proceedings), the parties to the proceeding are:
(a) the applicant; and
(b) the parent who was to be assessed in respect of the costs of the child.
Declarations
(5) The court may grant the declaration if the court is satisfied that:
(a) if the reason referred to in paragraph (1)(b) was the only reason for the Registrar refusing to accept the application--the person is entitled to administrative assessment of child support because the person who was to be assessed in respect of the costs of the child is a parent of the child; or
(b) if the reason referred to in paragraph (1)(b) was one of the reasons for the Registrar refusing to accept the application--the applicant is entitled to have the Registrar reconsider the application under Division 2 of Part 4 because the person who was to be assessed in respect of the costs of the child is a parent of the child.
(6) If the court grants the declaration:
(a) if the reason referred to in paragraph (1)(b) was the only reason for the Registrar refusing to accept the application--the Registrar is taken to have accepted the application for administrative assessment of child support; and
(b) if the reason referred to in paragraph (1)(b) was one of the reasons for the Registrar refusing to accept the application--the Registrar must reconsider the application under Division 2 of Part 4.
81 Subsection 107(1)
Omit "Where the Registrar accepts a carer application for administrative assessment of child support for a child, the person from whom the application sought payment of child support", substitute "If the Registrar accepts an application for administrative assessment of child support for a child, a person who was assessed in respect of the costs of the child".
82 Subsection 107(3)
Omit "from whom the application sought payment of child support", substitute "who was assessed in respect of the costs of the child".
83 Subsection 107(4)
Repeal the subsection, substitute:
(4) The court may grant the declaration if the court is satisfied that the applicant was not entitled to administrative assessment of child support for the child because the person who was assessed in respect of the costs of the child is not a parent of the child.
84 Paragraph 117(3B)(a)
Omit "child support income amount", substitute "adjusted taxable income".
85 Subsection 118(1)
Repeal the subsection, substitute:
(1) The orders that a court may make under this Division are as follows:
(a) an order varying the annual rate of child support payable by a parent;
(b) an order varying a parent's or non - parent carer's cost percentage for a child;
(c) an order varying a parent's child support income;
(d) an order varying the parents' combined child support income;
(e) an order that:
(i) the column in the Costs of the Children Table that covers a parent's child support income or combined child support income that is, or is ordered to be, greater than 2.5 times the annualised MTAWE figure for the relevant September quarter, is the column headed "2 to 2.5"; and
(ii) the column is to apply as if the second dollar amount in the heading to that column did not apply;
(f) an order varying a parent's child support percentage;
(g) an order varying a parent's adjusted taxable income;
(h) an order varying a parent's relevant dependent child amount or multi - case allowance;
(i) an order varying a parent's self - support amount;
(j) an order varying the costs of the children.
86 Subsection 139(1)
Omit "a carer application", substitute "an application".
87 Subparagraph 139(2A)(d)(ii)
Omit "the person from whom the application sought payment of child support", substitute "a person who was to be assessed in respect of the costs of the child".
88 Paragraph 139(2A)(d)
Omit "the person from whom the application sought payment of child support" (second occurring), substitute "the person who was to be assessed in respect of the costs of the child".
89 Subsection 139(3)
Repeal the subsection, substitute:
(3) A proceeding under this section may be instituted by the applicant for administrative assessment of child support against a person who was to be assessed in respect of the costs of the child.
90 Paragraphs 150B(1)(b) and (c)
Repeal the paragraphs, substitute:
(b) another person has applied for the person to be assessed in respect of the costs of a child; or
91 Subsection 150C(1) (note)
Omit "the Registrar may act on the basis that the person's taxable income is an amount worked out", substitute "the Registrar may determine the person's adjusted taxable income".
92 After subsection 151B(1)
Insert:
(1 A ) If a relevant dependent child of a parent turns 18 during a year in which the child is in full - time secondary education, the parent may apply for the relevant dependent child to be taken into account in any relevant administrative assessment until the last day of the secondary school year in which the child turns 18.
93 Paragraph 151B(2)(b)
Repeal the paragraph, substitute:
(b) in the case of an application under subsection (1) for a child support agreement to continue in force--signed by both the carer entitled to child support for the child and the liable parent in relation to the child.
94 Paragraph 151C(2)(b)
Repeal the paragraph, substitute:
(b) either:
(i) if the application is made under subsection 151B(1)--an administrative assessment, or a child support agreement, in relation to the child either is in force, or is likely to be in force, on the day before the child's 18th birthday; or
(ii) otherwise--an administrative assessment that takes the child into account is in force, or is likely to be in force, on the day before the child's 18th birthday; and
95 Subsections 151D(1) and (3)
Omit "section 151B", substitute "subsection 151B(1)".
Note: The heading to section 151D is altered by inserting " under subsection 151B(1) " after " Application ".
96 After section 151D
Insert:
151E Applications under subsection 151B(1A) in respect of administrative assessments--consequences of acceptance
Registrar to take necessary action
(1) If the Registrar accepts an application under subsection 151B(1A), the Registrar must immediately take such action as is necessary to take account of the change to the meaning of relevant dependent child (whether by amending an administrative assessment or otherwise).
Child to be regarded as aged 17 for purposes of Part 5
(2) If the Registrar accepts the application, the child is taken to be aged 17 for the purposes of applying Part 5 to the child throughout the period:
(a) beginning on the day on which the child turned 18; and
(b) ending on the last day of the secondary school year in which the child turns 18.
Date of effect of decision
(3) A decision of the Registrar to accept an application in relation to a child under subsection 151B(1A) takes effect on the day before the child turns 18, whether the decision is made before, on or after that day.
97 After section 153
Insert:
(1) This section applies for the purposes of the following provisions:
(a) subsection 65A(2); and
(b) subsection 66(5).
(2) For the purposes of this Act, the amount specified in those provisions in relation to a child support period that begins in a particular calendar year is taken to be the amount worked out using the formula:
where:
"base September quarter index number" means the index number for the September quarter of 2005.
"highest September quarter index number" means the highest index number for a September quarter since the base September quarter index number (and including the base September quarter).
"index number" for a quarter is the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in respect of that quarter.
(3) Subject to subsection (4), if at any time (whether before or after the commencement of this subsection) the Australian Statistician publishes an index number for a quarter in substitution for an index number previously published by the Australian Statistician for that quarter, the publication of the later index number is to be disregarded for the purposes of subsection (2).
(4) If at any time the Australian Statistician changes the reference base for the Consumer Price Index, regard is to be had, for the purposes of applying subsection (2) after the change takes place, only to index numbers published in terms of the new reference base.
98 Sections 154 and 155
Repeal the sections, substitute:
(1) Before the end of each calendar year, the Registrar must publish in the Gazette for all child support periods starting in the following calendar year:
(a) the minimum annual rate of child support; and
(b) the annual rate of child support specified in subsection 65A(2) (low income parents not on income support).
(2) Before the end of each calendar year, the Secretary must publish in the Gazette for all child support periods starting in the following calendar year:
(a) the annualised MTAWE figure for the relevant September quarter; and
(b) the Costs of the Children Table, incorporating:
(i) the annualised MTAWE figure for the relevant September quarter; and
(ii) any other amounts in items in the table that can be worked out using the annualised MTAWE figure.
(3) The instruments published under subsections (1) and (2) are not legislative instruments.
Child Support (Registration and Collection) Act 1988
99 Subsection 4(1)
Insert:
"non-parent carer" has the meaning given by section 5 of the Assessment Act.
100 Subparagraphs 17(1)(a)(i) and (ii)
After "periodic amount", insert "to a parent or non - parent carer of the child".
101 Paragraph 24A(2)(c)
Repeal the paragraph, substitute:
(c) the application giving rise to the child support assessment was made by the parent by whom child support is payable.
102 Subparagraph 79B(1)(a)(iii)
Omit "the person from whom the application sought payment", substitute "a person who was to be assessed in respect of the costs of the child".
103 Subsection 80(5)
Repeal the subsection, substitute:
(5) An objection to a decision of the Registrar to refuse to accept an application for administrative assessment may not be lodged if one of the reasons for the Registrar so refusing was that the Registrar was not satisfied under section 29 that a person who was to be assessed in respect of the costs of a child is a parent of the child concerned.
Note: In that case, the applicant may be able to apply to a court under section 106A of the Assessment Act for a declaration that the applicant is entitled to administrative assessment of child support for the child.
104 Subsection 85(1) (table item 4)
Omit "the person to whom or from whom the application seeks payment of child support, as the case requires", substitute "each parent who the application sought to be assessed in respect of the costs of the child, and any non - parent carer of the child, (other than the person who objects to the decision)".
105 Paragraph 101(3)(b)
Omit "an eligible carer, but not a parent,", substitute "a non - parent carer".
106 Paragraph 102(2)(b)
Omit "an eligible carer, but not a parent,", substitute "a non - parent carer".
107 Paragraph 103H(b)
Omit "an eligible carer, but not a parent,", substitute "a non - parent carer".
108 After section 103V
Insert:
103VA Appeal to AAT on decisions relating to percentages of care
(1) A party to a review aggrieved by a decision of the SSAT under this Part relating to a party's percentage of care for a child may apply to the AAT for review of the decision.
(2) In subsection (1):
"decision" has the same meaning as in the Administrative Appeals Tribunal Act 1975 .
109 At the end of paragraph 103X(1)(a)
Add:
(iii) if the decision relates to a party's percentage of care for a child--that a party may, subject to the Administrative Appeals Tribunal Act 1975 , apply to the AAT for review of the decision, and request a statement under section 28 of that Act (except where subsection 28(4) of that Act applies); and
110 Subsection 103X(2)
After "(1)(a)(ii)", insert "or (iii)".
111 Subsection 63G(5)
Omit "seeking payment of child support by the other party to the plan".
112 Subsection 66E(1)
Repeal the subsection, substitute:
(1) A court having jurisdiction under this Part must not, at any time, make, revive or vary a child maintenance order in relation to a child on the application of a person (the applicant ) against, or in favour of, a person (the respondent ) if an application could properly be made, at that time, by the applicant under the Child Support (Assessment) Act 1989 for the respondent to be assessed in respect of the costs of the child, or vice versa.
113 Subsection 66SA(1)
Omit "for administrative assessment of child support (within the meaning of that Act) for the child seeking payment of child support by the other person", substitute "for the other person to be assessed in respect of the costs of the child".
114 Paragraph 86(3B)(c)
Omit "for administrative assessment of child support (within the meaning of that Act) for the child, seeking payment of the child support by the other party to the agreement", substitute "for the other party to the agreement to be assessed in respect of the costs of the child".
114A Paragraph 87(4D)(c)
Omit "for administrative assessment of child support (within the meaning of that Act) for the child seeking payment of the child support by the other party to the agreement", substitute "for the other party to the agreement to be assessed in respect of the costs of the child".
Part 2 -- Application and saving provisions
115 Application
(1) The amendments made by Schedule 1 to this Act, and this Schedule (other than items 1 and 2 and 92 to 96 of this Schedule), apply in relation to a day in a child support period, being a day that is, or is after, the day on which this item commences.
(2) The amounts referred to in subsections 65A(2) and 66(5) of the Assessment Act (as inserted by Schedule 1 to this Act) are to be indexed in accordance with section 153A of that Act on and after 1 January 2007 as if item 1 of Schedule 1 had commenced on that day.
116 Application
The amendments made by items 1 and 2 of this Schedule apply in relation to the 2008 - 09 income year and later income years.
116A Application
The amendments made by items 92 to 96 of this Schedule apply in relation to a day in a child support period, being a day that is, or is after, 1 January 2008.
117 Saving assessments etc.
(1) The amendments made by Schedule 1 do not affect the continuity of:
(a) any administrative assessment, in force immediately before this item commences, of the annual rate of child support that is payable by a parent; or
(b) any reduction, that is in force immediately before this item commences, of an annual rate of child support payable to nil under section 66A of the Assessment Act; or
(c) any liability that arose under section 77 of the Assessment Act before this item commences.
(2) For the purposes of the Assessment Act, if an election made by a person under section 60 of that Act is in force immediately before this item commences:
(a) the election continues in force for the remaining days in the child support period, despite the amendments made by Schedule 1; and
(b) the person is taken to have made the election for the purposes of assessing the person in respect of the costs of the child; and
(c) the amount specified in the relevant notice as the amount the person elects to be his or her child support income amount is taken to be specified in the notice as his or her adjusted taxable income; and
(d) the amounts specified as amounts estimated under steps 2 and 3 of the method statement in subsection 60(5) of that Act, as in force immediately before this item commences, are taken to be specified in the notice as the amount estimated under step 2 of the method statement in subsection 60(5) of that Act, as in force immediately after this item commences.
(3) For the purposes of the Assessment Act, if the Registrar has acted on the basis of a determination under section 58 of that Act that is in force immediately before this item commences:
(a) the determination continues in force despite the amendments made by Schedule 1; and
(b) a determination of a person's supplementary amount for a year of income is taken to be a determination of the components of the person's adjusted taxable income referred to in paragraphs 43(1)(b) to (e) of the Assessment Act (as inserted by Schedule 1) for the year of income; and
(c) a determination of a person's taxable income, and the person's supplementary amount, for a year of income is taken to be a determination of the person's adjusted taxable income for the year of income.
118 Requirement to publish annualised MTAWE figure
(1) Before 1 July 2008, the Registrar must publish in the Gazette the annual rate of child support specified in subsection 65A(2) of the Assessment Act (as inserted by Schedule 1 to this Act) for all child support periods that start in that calendar year or the previous calendar year.
(2) Before 1 July 2008, the Secretary must publish in the Gazette for all child support periods that start in that calendar year or the previous calendar year:
(a) the annualised MTAWE figure for the relevant September quarter; and
(b) the Costs of the Children Table, incorporating:
(i) the annualised MTAWE figure for the relevant September quarter; and
(ii) any other amounts in items in the table that can be worked out using the annualised MTAWE figure.
(3) The instruments published under subitems (1) and (2) are not legislative instruments.
