Part 6A Departure from formula assessment of child support initiated by liable parent or receiving carer
96BAFour-month time limit for certain applications that are time-barred under section 87A
An application under section 96B that asks for a determination in relation to a time-barred period must be received by the Commissioner within 4 months after the date on which the latest notice of assessment in respect of that period is given by the Commissioner to the applicant.
In this section, a time-barred period means the period in section 87A after which the Commissioner may not amend an assessment unless an exception under that section applies.
Notes
- Section 96BA: inserted, on , by section 34 of the Child Support Amendment Act 2021 (2021 No 6).