32Minimum annual rate of child support

1. If, after assessing the annual amount of child support payable under a formula assessment by a liable parent in respect of each of his or her qualifying children, the Commissioner determines that the total amount payable by the parent is less than the minimum annual rate referred to in section 72(1)(a), the Commissioner must, despite sections 30 and 31(2),—

2. assess the parent's annual rate of child support as the minimum annual rate referred to in section 72(1)(a); and
3. determine the proportion of that minimum annual rate of child support that is payable in respect of each receiving carer, on the basis of the number of the liable parent’s qualifying children in respect of whom a formula assessment applies that each receiving carer provides care for.