Part 2 Amount of child support payable under formula assessment made by Commissioner
30Formula for assessing annual amount of child support
The formula for assessing the annual amount of child support payable under a formula assessment by a liable parent in a child support year in respect of a qualifying child is the parent's income percentage minus the parent's care cost percentage, multiplied by the child expenditure amount for the child. This formula can be expressed as—
Where:
-
i%
i%
is the liable parent's income percentage determined under section 33
-
c%
c%
is the liable parent's care cost percentage determined under section 16
-
p
p
is the child expenditure amount for a qualifying child.
-
i%
i%
The child expenditure amount for a qualifying child in a child support year is—
Where:
-
e
e
is the amount, determined in accordance with the child expenditure table applying to that child support year, that applies to the parent in respect of the child on the basis of—
- the combined child support income amounts of both parents of the child; and
- the number of children in the child's child support group; and
- the age group of those children
-
n
n
is the number of children in the same child support group as the child.
-
e
e
However, if no child expenditure table applies because at least 1 child is aged 0 to 12 and 1 or 2 children are aged 13 or over, e is the amount, determined in accordance with the child expenditure table that would apply to the parent in respect of the child if all of the children in the child support group were the same age as the qualifying child, on the basis of—
- the combined child support income amounts of both parents of the child; and
- the number of children in the child’s child support group.
However, the Commissioner may make modifications to the child expenditure amount for the child that the Commissioner considers necessary or desirable if the Commissioner believes on reasonable grounds that—
- there are exceptional circumstances (for example, exceptional complexity of care arrangements for children within a particular child support group); and
- applying the provisions of this section without modification would result in an unjust or inequitable outcome (for example, an apportionment of costs that is disproportionate to the amount of expenditure attributable to the child).
Notes
- Section 30: replaced, on , by section 12 of the Child Support Amendment Act 2013 (2013 No 12).
- Section 30(3): inserted, on , by section 8 of the Child Support Amendment Act 2021 (2021 No 6).
- Section 30(4): inserted, on , by section 8 of the Child Support Amendment Act 2021 (2021 No 6).