Part 5
Assessment of child support and domestic maintenance
Provisions relating to making of assessments
87Amendment of assessments
The Commissioner may, at any time, amend any assessment by making such alterations and additions as the Commissioner considers necessary to give effect to this Act.
Subsection (1) has effect despite the fact that—
- child support or, as the case may be, domestic maintenance has been paid under the assessment; or
- the child support year, or the part of the child support year, to which the assessment relates has ended; or
- proceedings are pending in a court having jurisdiction under this Act against or in relation to the assessment.
Without limiting subsection (1), the Commissioner may amend any assessment for the purpose of—
- correcting any error or mistake (whether or not made by the Commissioner); or
- correcting the effect of any false or misleading statement made to the Commissioner; or
- giving effect to the happening of an event or change of circumstances to which the provisions of section 86 apply; or
- giving effect to a formula assessment of child support by the Commissioner; or
- giving effect to Part 5A; or
- giving effect to the acceptance of a voluntary agreement by the Commissioner; or
- giving effect to a determination of the Commissioner under Part 6A or 6B; or
- giving effect to a decision or order of a court under Part 7.
Where a provision of this Act expressly authorises the Commissioner to amend an assessment, that provision does not by implication limit the power of the Commissioner (whether under this section or otherwise) to amend the assessment.
Except as otherwise expressly provided in this Act, every amended assessment is to be taken to be an assessment for all the purposes of this Act.
In any case where—
- child support or domestic maintenance payable under an amended assessment is increased after the due date; and
- the Commissioner is satisfied that the matter giving rise to the increase did not result from any neglect or default by the person who is required to pay that child support or that domestic maintenance under the amended assessment,—
- shall pay by the due date the amount that would have been payable if the increase had not taken effect; and
- shall pay the amount of the increase within 30 days after the date of the amended assessment,—
This section is subject to section 87A.
Compare
- Child Support (Assessment) Act 1989 s 75 (Aust)
Notes
- Section 87(2)(a): amended, on , by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
- Section 87(3)(d): amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
- Section 87(3)(da): inserted, on , by section 16(1) of the Child Support Amendment Act 2006 (2006 No 42).
- Section 87(3)(ea): inserted (with effect on 1 July 1994), on , by section 6(1) of the Child Support Amendment Act 1994 (1994 No 74).
- Section 87(3)(ea): amended, on , by section 16(2) of the Child Support Amendment Act 2006 (2006 No 42).
- Section 87(6)(a): amended, on , by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
- Section 87(6)(b): amended, on , by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
- Section 87(7): inserted, on , by section 19 of the Child Support Amendment Act 2021 (2021 No 6).