1Definitions

1. In this clause and clauses 2 to 8, unless the context otherwise requires,—

   commencement date means 1 April 2015 (which is the date on which the enactments listed in clause 1A(2) come into force)

   new assessment means a formula assessment made or applied for under the new provisions

   new formula means the formula assessment as provided for by the new provisions

   new provisions means the provisions of this Act as amended by the enactments listed in clause 1A(2); and references to new section and new Part have a corresponding meaning

   old assessment means a formula assessment made or applied for under the old provisions

   old formula means the formula assessment as provided for under the old provisions

   old provisions means the provisions of this Act as they are immediately before the enactments listed in clause 1A(2) come into force; and references to old section and old Part have a corresponding meaning.

1AApplication of Act to financial support for child support years ending before 1 April 2015

1. This Act applies on and after 1 April 2015 in relation to financial support in respect of a child support year ending before that date as if the amendments made by the enactments listed in subclause (2) had not been made.

2. The enactments are:

3. Part 1 of the Child Support Amendment Act 2013, except sections 6, 18, 19, 19A, 31, and 32:
4. sections 206 to 215 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014:
5. sections 15, 23, and 28(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016.

6. Subclause (1) does not prevent—

7. section 179A(3) from applying in relation to child support payments in respect of a child support year ending before 1 April 2015; or
8. where section 179A(3) applies in relation to any such payments, relief being given under section 135F(a)(i) in respect of any related penalties.

9. Subclause (1) does not limit the application of sections 17 to 19 of the Interpretation Act 1999 in relation to financial support in respect of a child support year ending before 1 April 2015.

10. In this clause, references to financial support in respect of a child support year ending before 1 April 2015 include a reference to a penalty imposed under this Act (whether before, on, or after that date) that is treated as being of the same nature as an amount of such financial support.

2New provisions treated as if in force for certain purposes

1. This clause applies for the purpose of ensuring that, at the start of the child support year commencing 1 April 2015, the annual rate of child support payable under the new formula has been ascertained in relation to every person who is or will be subject to a formula assessment on the commencement date.

2. For the purpose described in subclause (1),—

3. the new provisions apply as if they were in force; and
4. the Commissioner may exercise any powers under the new provisions, and take any steps necessary, to enable that purpose to be achieved.

5. However, until the commencement date, nothing in the new provisions affects an old assessment, and no new assessment may take effect.

2AReconciliation of estimation made under old provisions

1. Without limiting clause 1A, old sections 44 to 45 continue to apply on and after the commencement date in relation to old assessments.

3Determinations made under old provisions

1. If a determination relating to an old assessment has been made under Part 6A or Part 6B before the commencement date, the Commissioner must apply that determination when making any new assessment, but only if the determination relates to an element in the new formula.

2. If the determination does not relate to an element in the new formula, the determination must be disregarded when making the new assessment.

4Application for determination under old provisions

1. If a review or an application for a review under Part 6A or Part 6B has been commenced but not completed by the commencement date, the Commissioner must, on and after the commencement date, act on the basis that,—

2. to the extent that the review or application applies to an old assessment, the old provisions apply; and
3. to the extent that the review or application applies to a new assessment, the new provisions apply.

5Objections, appeals, and applications under old Parts 6 and 7

1. An objection, appeal, or application relating to an old assessment may be lodged under and in accordance with old Part 6 or 7 before or after the commencement date, in which case the matter must be dealt with and completed on the basis of the old provisions.

2. An appeal or application relating to a new assessment may be lodged either before the commencement date under and in accordance with old Part 7, or after the commencement date under and in accordance with new Part 7; but, in either case, the appeal or application must not be dealt with until after the commencement date, and must then be dealt with and completed on the basis of the new provisions.

6Orders made by court

1. Where an order of the court made under old section 106 or 109 affects, or will affect, a new formula assessment applying to a person, the Commissioner must act on the basis of that order in relation to any period after the commencement date to which the order applies.

7Application for variation of court orders

1. After the commencement date, if any person applies for a variation of a court order that was made under old section 106, the application must be dealt with and completed on the basis that a new assessment applies to the parties.

8Transitional regulations (Repealed)

8AAAmendment of definition of social security benefit in section 2

1. The amendments made by section 4(3) and (4) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (the 2016 Act) apply in relation to jobseeker support granted under section 88C(2) or (3) of the Social Security Act 1964 whether the grant is made before, on, or after the day referred to in section 2(2)(d) of the 2016 Act.

2. In relation to times before that day, this Act applies on and after that day as if those amendments had not been made.

8AAmendment of sections 4A, 8, and 13 and insertion of new section 13A (applications for formula assessments)

1. The amendments made by sections 6 to 9 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 apply only in relation to applications for formula assessments made after the date on which that Act receives the Royal assent.

8BAmendment of sections 2(1), 34, 35, 40AA, 40, 41, 42, 44, and 44A (adjusted taxable income)

1. The amendments made by sections 4(1), 13, 14, and 17 to 22 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 apply only in relation to child support in respect of the child support year commencing on 1 April 2016 or a later child support year.

8CAmendment of sections 25, 51, 90(1), and 180 and replacement of section 27 (election by receiving carer to end formula assessment, etc)

1. The amendments made by sections 10, 11, 24, 28(1), 52, and 65 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016—

2. apply only in relation to child support in respect of the child support year commencing on 1 April 2015 or a later child support year; but
3. do not apply in relation to a formula assessment as it applies in respect of a qualifying child if, on or before the date on which the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 receives the Royal assent, a receiving carer of the child makes an election under section 27 of this Act that the liability of every liable parent to pay child support to the receiving carer in respect of the child under the formula assessment is to end.

8DAmendment of sections 88, 88A, 91, and 103 (notices of, and objections to, assessments)

1. The amendments made by sections 25, 26, 29, and 39 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 apply only in relation to assessments (including amended assessments) made after the date on which that Act receives the Royal assent in respect of the child support year commencing on 1 April 2015 or a later child support year (subject to subclause (2)).

2. The amendments made by section 29(1), (2), and (4) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 also apply in relation to amended assessments made on or before the date on which that Act receives the Royal assent in respect of the child support year commencing on 1 April 2015 or a later child support year.

3. The Commissioner must, despite section 92(1) and (2), accept for consideration an objection to an amended assessment in relation to which the amendments referred to in subclause (2) apply if—

4. the Commissioner gave notice of the amended assessment before the date on which the Act referred to in subclause (2) received the Royal assent; and
5. the objection could not have been made on or before that date because of section 91(3) (as in force on and before that date); and
6. the objection is delivered or posted to the Commissioner after that date within a period that the Commissioner considers to be reasonable; and
7. the objection is otherwise properly made.

8EAmendment of sections 89L and 96D (determinations that may be made by Commissioner under subpart 3 of Part 5A or Part 6A)

1. The amendments made by sections 27 and 31(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 apply only in relation to applications made after the date on which that Act receives the Royal assent.

8FAmendment of sections 96X, 96Y, 96Z, and 96ZA (proceedings under Part 6B)

1. The amendments made by sections 32 to 35 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 apply only for cases where the Commissioner’s decision to start proceedings under Part 6B is made after the date on which that Act receives the Royal assent in respect of the child support year commencing on 1 April 2015 or a later child support year.

8GAmendment of section 99 (declarations in respect of step-parents)

1. The amendment made by section 37(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 applies only in relation to proceedings on applications made after the date on which that Act receives the Royal assent.

8HAmendment of section 102 (appeals against Commissioner’s disallowance of objections)

1. The amendment made by section 38 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 applies only in relation to objections made after the date on which that Act receives the Royal assent.

8IAmendment of section 107 (implementation of orders)

1. The amendment made by section 42 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 applies only in relation to orders under section 106, or determinations under section 89M, 89N, 96D, or 96ZB, made after the date on which that Act receives the Royal assent in respect of the child support year commencing on 1 April 2015 or a later child support year.

8JAmendment of sections 130, 154, and 158 and replacement of section 129 (payment of financial support)

1. The amendments made by sections 43, 44, 50, and 51 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 apply in relation to the payment of financial support after the date on which that Act receives the Royal assent (including where the liability to pay the financial support arises on or before that date).

9Amendments to Part 7 (grounds for departure from formula assessment) (Repealed)

10Amendments to Part 8 (penalties imposed under section 134 before 1 April 2016)

1. Section 134 (as substituted on 1 April 2016 by the Child Support Amendment Act 2013) does not limit or affect a person's liability to pay any penalties imposed in respect of the same debt under section 134 (as in force before 1 April 2016).

2. The reference in section 134(1) (as substituted on 1 April 2016) to a financial support debt incurred before 1 April 2016 includes any initial late payment penalties or incremental penalties or both that are imposed under section 134(1) (as in force before 1 April 2016) in respect of, and that are deemed under section 134(2) (as in force before 1 April 2016) to be of the same nature as, that debt.

3. An initial late payment penalty (seventh day after due date) under section 134(3) (as substituted on 1 April 2016) must not be imposed on a financial support debt on which an initial late payment penalty under section 134(1)(a) (as in force before 1 April 2016) was imposed on or after 25 March 2016.

4. Section 134(4) (as substituted on 1 April 2016) applies to a financial support debt on which an initial late payment penalty under section 134(1)(a) (as in force before 1 April 2016) was imposed on or after 1 March 2016.

5. Section 134(5) or (6) (as substituted on 1 April 2016) applies (as the case requires) to a financial support debt on which an incremental penalty under (as the case requires) section 134(1)(b) or (c) (as in force before 1 April 2016) was imposed on or after 1 March 2016.

6. The Commissioner may, in the Commissioner's discretion, grant relief from initial late payment penalties, incremental penalties, or both, imposed on a person under section 134 (as substituted on 1 April 2016) if satisfied that the relief is necessary or desirable to prevent unfairness arising from corresponding equivalent penalties also having been imposed on the person under section 134 (as in force before 1 April 2016).

11Insertion of sections 180A and 180C (Writing off of child support debt)

1. In relation to child support in respect of a child support year ending before 1 April 2015, section 180A(1)(a) applies as if the reference to the receiving carer were to the qualifying custodian.

2. In relation to child support in respect of a child support year ending before 1 April 2015 (including any penalty referred to in section 180D(a) to (c) relating to such child support), section 180C(a) applies as if the reference to the receiving carer were to the qualifying custodian.

12Exemption for victim of sex offence may take effect on or after 26 September 2006

1. An application may be made, and an exemption may be granted, under subpart 4 of Part 5A (as in force after commencement) in respect of—

2. a sex offence that was committed (or is alleged to have been committed) before or after commencement:
3. periods before or after commencement.

4. However, a day determined under section 89Z(3) (as in force after commencement) as the date on which the period of exemption commences may only be a date on or after 26 September 2006.

5. In this clause, commencement means the commencement of section 113 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019.

13Interpretation in this Part

1. In this Part,—

   2021 Amendment Act means the Child Support Amendment Act 2021

   commencement, in relation to any provision of the 2021 Amendment Act, means the commencement of that provision

   old, in relation to a provision, means the provision as if the amendments made to the provision by the 2021 Amendment Act had not been made.

142021 Amendment Act does not have retrospective effect (Repealed)

15Amendments to section 5 (Children who qualify for child support)

1. The amendment to section 5(1) (financial independence qualification) made by section 5(1) of the 2021 Amendment Act applies only to a child who turns 16 on or after commencement of section 5(1) of the 2021 Amendment Act.

2. The amendment to section 5 (age qualification) made by section 5(2) of the 2021 Amendment Act applies only to a child who turns 18 on or after commencement of section 5(2) of the 2021 Amendment Act.

3. The old section 5 continues to apply if the child turned 18 before commencement of section 5(2) of the 2021 Amendment Act as if section 5(2) of the 2021 Amendment Act had not been enacted.

4. The old section 5(4) continues to apply in relation to the child support year starting on 1 April 2015.

16Amendment to section 19 (When liability to pay child support starts)

1. The amendment to section 19 made by section 6 of the 2021 Amendment Act applies only to applications for formula assessment of child support that are received by the Commissioner on or after commencement of section 6 of the 2021 Amendment Act.

2. The old section 19 continues to apply if the application was made before commencement of section 6 of the 2021 Amendment Act.

16AAmendment to section 44 (End-of-year reconciliation)

1. The amendment to section 44 made by section 16 of the 2021 Amendment Act applies only in relation to child support in respect of child support years ending after commencement of section 16 of the 2021 Amendment Act.

2. The old section 44 continues to apply in relation to child support in respect of child support years ending before commencement of section 16 of the 2021 Amendment Act.

17Insertion of section 81A (Amendments of assessments arising from living circumstances existing at time initial assessment made)

1. Section 81A (as inserted by section 18 of the 2021 Amendment Act) applies on or after commencement, including if the assessment was made before commencement of section 18 of the 2021 Amendment Act.

18Insertion of section 87A (Four-year time bar for amendment of certain assessments)

1. Section 87A (as inserted by section 20 of the 2021 Amendment Act) applies in respect of all child support years, whether ending before commencement or on or after commencement of section 20 of the 2021 Amendment Act.

19Savings provision about orders for offsetting of liabilities situations

1. The repeal of sections 105(2)(e) and 106B by sections 36 and 37 of the 2021 Amendment Act does not affect—

2. any order made under section 106B before commencement of sections 36 and 37 of the 2021 Amendment Act, which continues in full force and effect; or
3. the power of the court in any proceedings that were commenced under section 103B or 104 before commencement of sections 36 and 37 of the 2021 Amendment Act but that were not completed, and the court may make an order under section 106 on the ground in section 105(2)(e) as if sections 105(2)(e) and 106B had not been repealed.

20Amendments to section 134 (Penalties for late payment of financial support debts) (Repealed)

21Savings provision about relief from penalty if full or substantial compliance with payment arrangement entered into or made within 3-month period

1. Section 135GB continues to apply during the period beginning on 1 April 2021 and ending with the commencement of section 43 of the 2021 Amendment Act (sixty-day grace period before penalties apply) as if section 135GB had not been repealed by the 2021 Amendment Act and as if section 135GB applies both to initial late payment penalties that are imposed under old section 134 and to penalties that are imposed under new section 134.

22Amendment to section 152B (Offsetting child support payments)

1. The amendment to section 152B made by section 55 of the 2021 Amendment Act applies to all child support years, regardless of the period in which the liability to pay financial support arose or when an amount of financial support became due and payable.

23Amendments to section 134 (Penalties for late payment of financial support debts)

1. The amendments to section 134 made by section 8(2) and (4) of the Taxation (Budget 2021 and Remedial Measures) Act 2021 apply to a financial support debt if the expiry of the seventh day after the due date falls on or after commencement of section 8(2) and (4) of that Act, but do not apply to a financial support debt if the expiry of the seventh day after the due date falls before commencement of those provisions.

24Interpretation in this Part

1. In this Part,—

   2022 Act means the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022

   commencement, in relation to any provision of the 2022 Act, means the commencement of that provision

   old, in relation to a provision, means the provision as if the amendments made to the provision by the Child Support Amendment Act 2021 and the 2022 Act had not been made.

25Amendment to section 44 (End-of-year reconciliation)

1. The amendment to section 44 made by section 236 of the 2022 Act applies only in relation to child support in respect of child support years ending after commencement of section 236 of the 2022 Act.

2. The old section 44 continues to apply in relation to child support in respect of child support years ending before commencement of section 236 of the 2022 Act.

26Replacement of section 81A (Amendments of assessments arising from living circumstances existing at time when assessment begins)

1. Section 81A (as replaced by section 237 of the 2022 Act) applies on and after commencement, including if the assessment begins, was made, or both, before commencement of section 237 of the 2022 Act.

27Amendments to section 87A (Four-year time bar for amendment of certain assessments)

1. The amendments to section 87A made by section 238 of the 2022 Act apply in respect of all child support years, whether ending before commencement or on or after commencement of section 238 of the 2022 Act.

28Amendment to section 152B (Offsetting child support payments)

1. The amendment to section 152B made by section 241 of the 2022 Act applies to all child support years, regardless of the period in which the liability to pay financial support arose or when an amount of financial support became due and payable.

29Application of amendments

1. In this clause, amendments means the amendments made to this Act by subpart 1 of Part 1 of the Child Support (Pass On) Acts Amendment Act 2023.

2. The amendments apply only to child support in respect of a period (whether all, or any part, of a child support year) that starts on or after 1 July 2023.

3. That child support includes, but is not limited to, child support under a formula assessment or a voluntary agreement or an order of the court made or entered into before 1 July 2023.

4. Child support in respect of a period (whether all, or any part, of a child support year) that starts before 1 July 2023 is subject to this Act as in force at the relevant time before 1 July 2023.

30Election by receiving carer to discontinue proceedings

1. Old section 96Y(2)(a) continues to apply on and after 1 July 2023 to proceedings in respect of child support that was payable—

2. in respect of a particular period before that date; and
3. to a receiving carer who was a social security beneficiary (as defined in old section 2(1)) during that particular period.

4. Subclause (1) applies whether the proceedings were or are commenced before, on, or after 1 July 2023.

5. In this clause, a reference to an old provision is a reference to that provision as in force immediately before 1 July 2023.

6. This clause does not limit the generality of clause 29(4).

31Social security beneficiary to be compellable witness against liable parent

1. Old section 122 continues to apply on and after 1 July 2023 to any proceeding under this Act to the extent that the proceeding relates to any period before that date.

2. Subclause (1) applies whether the proceeding was or is commenced before, on, or after 1 July 2023.

3. In this clause, a reference to an old provision is a reference to that provision as in force immediately before 1 July 2023.

4. This clause does not limit the generality of clause 29(4).

32Regulations for transitional and savings purposes

1. Clauses 29 to 31 may be added to or displaced by transitional provisions or savings provisions prescribed by regulations made under clause 98(1) of Schedule 1 of the Social Security Act 2018.

33Amendment to section 87A (Four-year time bar for amendment of certain assessments)

1. The amendment to section 87A made by section 173 of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 applies in respect of all child support years, whether ending before, on, or after 26 October 2021.