Part 1Liability to pay child support under formula assessment
Persons who are principal providers of care or who share care substantially equally
13ACases where formula assessment to be refused
The Commissioner must refuse to make a formula assessment in respect of a qualifying child if subsection (2) or (4) applies.
This subsection applies if the applicant is living with a parent of the child in a marriage, civil union, or de facto relationship.
However, subsection (2) does not apply if—
- the applicant is a parent of the child; and
- the child has—
- a parent with whom the applicant is not living in a marriage, civil union, or de facto relationship; or
- a non-parent carer with whom the applicant is not living in a marriage, civil union, or de facto relationship and who the Commissioner determines is a receiving carer.
- a parent with whom the applicant is not living in a marriage, civil union, or de facto relationship; or
This subsection applies if the applicant is a non-parent carer of the child who the Commissioner determines is not a receiving carer.
If the Commissioner refuses to make a formula assessment under this section, the Commissioner must notify the applicant of the refusal (and withdraw any notices given under section 13).
Notes
- Section 13A: inserted, on , by section 9 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).