Part 5A
Exemptions
Miscellaneous provisions concerning exemptions
89ZDLiable person liable for payment of financial support for parts of child support year to which exemption does not apply
A person to whom an exemption has been granted in respect of a part or parts of a child support year is liable for payment of financial support for the parts of the child support year to which the exemption does not apply, and the Commissioner must issue an assessment accordingly.
Notes
- Section 89ZD: inserted, on , by section 17(1) of the Child Support Amendment Act 2006 (2006 No 42).