Part 7
Jurisdiction of courts in relation to child support and domestic maintenance
Appeals from decisions of Commissioner in respect of objections under Part 6
103Appeals against assessments
Where the Commissioner disallows in whole or in part an objection made under section 91 to an assessment, the objector may appeal to an office of the Family Court against the assessment.
The appeal must be lodged within 2 months after the date upon which notice of disallowance of the objection is given to the objector by or on behalf of the Commissioner.
Subject to section 125, the parties to the appeal are the objector and the Commissioner.
When hearing an appeal under this section, the Family Court must make such order correcting the assessment to which the appeal relates as the circumstances require.
When the Family Court makes an order under this section, the Commissioner shall, as soon as practicable, take such action as is necessary to give effect to the decision (whether by amending the assessment or otherwise).
In subsequently making any assessment in relation to a person affected by the assessment that was objected to, the Commissioner shall act on the basis of the decision of the court to the extent to which it is applicable.
Compare
- Child Support (Assessment) Act 1989 ss 110, 111 (Aust)
Notes
- Section 103(1): amended, on , by section 261 of the District Court Act 2016 (2016 No 49).
- Section 103(1): amended, on , by section 39(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 103(3): replaced, on , by section 39(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 103(4): amended, on , by section 261 of the District Court Act 2016 (2016 No 49).
- Section 103(5): amended, on , by section 261 of the District Court Act 2016 (2016 No 49).
- Section 103(6): amended, on , by section 39(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).