Part 5
Assessment of child support and domestic maintenance
Provisions relating to making of assessments
88ADetails in notices of assessments
The matters referred to in section 88(2) for a notice of assessment given to a liable parent are as follows:
- the child's first names and date of birth:
- the names of the child's other parent (subject to section 88(5)):
- the names of any non-parent receiving carers of the child (subject to section 88(5)):
- the proportion of ongoing daily care that the Commissioner has established (under section 14) that the liable parent provides to the child:
- the care cost percentage of the liable parent in relation to the child, as determined under section 16:
- the liable parent's adjusted income or such other details as the Commissioner considers appropriate of any income of the liable parent taken into account in making the assessment:
- the first names and date of birth of every dependent child (as defined in section 35B(3)) of the liable parent and the sum of any dependent child allowances to which the liable parent is entitled:
- the amount of any multi-group allowance to which the liable parent is entitled:
- the liable parent's child support income amount in relation to the child:
- the combined child support income amounts of the liable parent and the child's other parent, in relation to the child:
- the liable parent's income percentage in relation to the child.
The matters referred to in section 88(2) for a notice of assessment given to a parent of a child who is a receiving carer are as follows:
- the child's first names and date of birth:
- the names of the child's liable parent or parents, and of any other parents (subject to section 88(5)):
- the names of any non-parent receiving carers of the child (subject to section 88(5):
- the proportion of ongoing daily care that the Commissioner has established (under section 14) that the parent provides to the child:
- the care cost percentage of the parent in relation to the child, as determined under section 16:
- the parent's adjusted income or such other details as the Commissioner considers appropriate of any income of the parent taken into account in making the assessment:
- the first names and date of birth of every dependent child (as defined in section 35B(3)) of the parent and the sum of any dependent child allowances to which the parent is entitled:
- the amount of any multi-group allowance to which the parent is entitled:
- the parent's child support income amount in relation to the child:
- the combined child support income amounts of the parent and all the child's other parents in relation to the child:
- the parent's income percentage in relation to the child.
The matters referred to in section 88(2) for a notice of assessment given to a non-parent receiving carer of a child are as follows:
- the child's first names and date of birth:
- the names of the child's liable parent or parents, and any other parent (subject to section 88(5)):
- the names of any other non-parent receiving carers of the child (subject to section 88(5)):
- the proportion of ongoing daily care that the Commissioner has established (under section 14) that the carer provides to the child:
- the care cost percentage of the carer in relation to the child, as determined under section 16:
- the expenditure on each child for whom the carer provides care, as determined by the relevant child expenditure table:
- the amount of child support payable by the child's liable parents in respect of the carer.
Notes
- Section 88A: inserted, on , by section 17 of the Child Support Amendment Act 2013 (2013 No 12).
- Section 88A(1): amended, on , by section 26(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 88A(1)(f): amended, on , by section 9(2) of the Child Support Amendment Act 2021 (2021 No 6).
- Section 88A(1)(f): amended, on , by section 26(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 88A(1)(g): amended, on , by section 26(3) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 88A(2): amended, on , by section 26(4) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 88A(2)(f): amended, on , by section 9(2) of the Child Support Amendment Act 2021 (2021 No 6).
- Section 88A(2)(f): amended, on , by section 26(5) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 88A(2)(g): amended, on , by section 26(6) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 88A(3): amended, on , by section 26(7) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).