Names used in all published decisions are pseudonyms. Any references appearing in square brackets indicate that information has been omitted from this decision and replaced with generic information pursuant to subsection 16(2AB) of the Child Support (Registration and Collection) Act 1988.

1. Mr Tutton and Ms Tutton are the parents of [Child 1], born May 2009, for whom a child support assessment is in place. From December 2022 the child support assessment reflected that Ms Tutton had 100% care of [Child 1].
2. On 22 July 2024 Mr Tutton contacted Services Australia - Child Support (Child Support) to report a change in care for [Child 1]. On 5 November 2024, Child Support made a decision to revoke the existing care percentages for each parent in respect of [Child 1] and make new care percentage decisions reflecting that Mr Tutton had 72% care of [Child 1] and Ms Tutton had 28% care from 16 July 2024. On 22 November 2024 Mr Tutton objected to that decision. On 2 April 2025 a Child Support objections officer made a decision to disallow Mr Tutton's objection, but a copy of that decision was not sent to the parties until 20 June 2025.
3. On 1 July 2025 Mr Tutton applied to this Tribunal for a review of Child Support's decision. A hearing took place on 30 September 2025. Mr Tutton and Ms Tutton attended the hearing by telephone and gave sworn evidence. The Tribunal had before it documents submitted by Child Support numbered 1 to 92, and documents submitted by Ms Tutton numbered B1 to B10.
4. Following the hearing, the Tribunal adjourned the matter to allow the parties to provide further evidence. Mr Tutton provided further documentary evidence numbered A1 to A44, and Ms Tutton provided further documentary evidence numbered B11 to B48. Copies of that evidence was provided to both parents.

1. Sections 49 and 50 of the Child Support (Assessment) Act 1989 (the Act) require that in certain circumstances a determination must be made of a responsible person's percentage of care for the child during the relevant care period. Relevantly in this matter, paragraph 49(1)(b) of the Act provides that section 49 applies if:

(i) the determination of a responsible person's percentage of care for a child that was made under this section of section 50 is revoked or suspended under Subdivision C of this Division, except under paragraph 54FA(3)(b) or 54HA(3)(b);

(ii) the Registrar is satisfied that the responsible person has had, or is likely to have, no pattern of care for the child during such period (the care period) as the Registrar considers to be appropriate having regard to all the circumstances.

1. Paragraph 50(1)(b) provides that section 50 applies if:

(i) the determination of a responsible person's percentage of care for a child that was made under section 49 or this section is revoked or suspended under Subdivision C of this Division, except under paragraph 54FA(3)(b) or 54HA(3)(b);

(ii) the Registrar is satisfied that the responsible person has had, or is likely to have, a pattern of care for the child during such period (the care period) as the Registrar considers to be appropriate having regard to all the circumstances.

1. Sections 54F, 54G and 54H of the Act set out the circumstances when a care percentage determination is to be revoked. Relevantly in this matter, subsection 54F(1) of the Act provides that:

(1) The Registrar must revoke a determination of a responsible person's percentage of care (the existing percentage of care) for a child made under section 49 or 50 if:

(a) the Registrar or Secretary is notified, or otherwise becomes aware, that the care of the child that is actually taking place does not correspond with the responsible person's existing percentage of care for the child; and

(b) the Registrar is satisfied that the responsible person's cost percentage for the child would change if the Registrar were to determine, under section 49 or 50, another percentage to be the person's percentage of care for the child; and

(d) subsection (2) applies in relation to the individual.

1. It is not disputed that the care percentages that were in place in the child support assessment for [Child 1] were 100% to Ms Tutton and 0% to Mr Tutton from December 2022.
2. Mr Tutton told the Tribunal that [Child 1's]care changed on 16 July 2024 when he received a phone call from [Child 1], who asked Mr Tutton to pick him up. His understanding was that [Child 1] and Ms Tutton had argued. He did not discuss that with Ms Tutton, with whom he does not have any contact. He picked [Child 1] up on that day, and since that time [Child 1] has lived with Mr Tutton and Mr Tutton's mother, [Grandmother A], who share a home. Mr Tutton said at the hearing of the matter, that since that time [Child 1] has spent time with Ms Tutton from time to time, but Ms Tutton has not had even one night of overnight care of [Child 1]. In a written submission provided after the hearing Mr Tutton said that [Child 1] has lived with him since 16 July 2024 "except for 2 non-consecutive nights and approximately 8 times for day visits".
3. Ms Tutton told the Tribunal that in 2024 [Child 1] had not been attending school regularly and she had been having difficulty getting him to attend school. She and [Child 1] had an argument, he took a few things and went to stay with Mr Tutton. Initially Ms Tutton agreed that this happened on 16 July 2024. However, Ms Tutton had also provided some evidence to Child Support in the form of a calendar on which she had written information about [Child 1's] care. According to that calendar, [Child 1] was in Ms Tutton's care up to 21 July 2024. On 22 July 2024 Ms Tutton has written on the calendar "[Child 1] @ [Mr Tutton's] (First time in 1.5 years)". Having reviewed the calendar Ms Tutton told the Tribunal that in fact [Child 1] had gone to stay with Mr Tutton on 22 July because Ms Tutton was going to [Country 1] on 23 July, and that the intention was that he would return to her care when she returned to Australia. After Ms Tutton returned from [Country 1] in August 2024 she said [Child 1] told her that he wanted to spend more time with Mr Tutton, and didn't want to stay with her full-time, although there were no clear arrangements made about [Child 1's] long-term care.
4. Ms Tutton did not dispute that since 22 July 2024 [Child 1] has resided primarily at [Grandmother A's] home. She disputed that [Child 1] was always in Mr Tutton's care when he was living at [Grandmother A's] home, as she told the Tribunal that Mr Tutton spends around 3 weeks per month in New South Wales, where she said he has a partner and other children.
5. According to the calendar evidence provided by Ms Tutton to Child Support, [Child 1] was in Ms Tutton's care for 9 nights in August 2024 (9, 10, 11, 15, 16, 17, 22, 23 and 24 August), 8 nights in September 2024 (3, 4, 5, 6, 7, 12, 13 and 14 September), and 9 nights in October 2024 (4, 5, 19, 20, 21, 22, 23, 24 and 25 October).
6. Following the hearing, Ms Tutton provided further information in which she says she had care of [Child 1] as follows:
   • 13 nights in January 2025 (1 and 2 January, 9 to 14 January, 16 to 20 January)
   • 6 nights in February 2025 (9 and 10 February, 25 to 28 February)
   • 11 nights in March 2025 (1 to 7 March, 8 and 9 March, 15 and 16 March)
   • 7 nights in April 2025 (4 April, 9 April, 12 and 13 April, 19 and 20 April, 30 April)
   • 18 nights in May 2025 (2 to 7 May, 10 and 11 May, 17 and 18 May, 25 to 31 May)
   • 14 nights in June 2025 (8 to 21 June)
   • 6 nights in July 2025 (5 and 6 July, 16 and 17 July, 19 and 20 July)
   • 3 nights in August 2025 (2 August, 15 and 16 August)
   • 8 nights in September 2025 (2 September, 15 and 16 September, 19 to 23 September).
7. Ms Tutton has also provided the following evidence either to the Tribunal or to Child Support in respect of the care she has had of [Child 1]:
   • A letter purporting to be signed by Ms Tutton's and Mr Tutton's older son, [Son A], dated 30 October 2024, which says in part:

I [Son A] ... live my mum, [Ms Tutton] on a full time basis ...

I can confirm that my brother [Child 1] born [in May] 2009 does not live with my dad full time, [Mr Tutton] born [DOB].

I can confirm that my dad has 2 other children with his current partner ... who resides with her and her parents in NSW.

I know that my dad travels back and forth between Victoria and New South Wales due to work commitments. When my dad is in Victoria he lives with my grandma ... or at times my aunty.

• Photographs showing [Child 1] with either Ms Tutton or his brother [Son A] which are dated 16 April 2025, 3 May 2025, 2 August 2025, 14 September 2025 and 23 September 2025, and a photo of [Child 1] asleep in bed dated 21 June 2025. I note that Ms Tutton's calendar evidence suggests that [Child 1] was not in Ms Tutton's care on 14 September 2025, but that he was in her care on the other dates noted in the photographs.
• A copy of a [Provider 1] gas bill dated 22 July 2025, which appears to show that the usage from 21 May 2025 to 21 July 2025 is higher than in previous periods.
• A copy of a [Water] bill dated 29 August 2025, which appears to show that the water usage in June 2025 was higher than in other periods.
• A letter purporting to be signed by [Son A] dated 2 October 2025, which says in part:

I moved out with my girlfriend and friends at the beginning of July 2025. [Child 1] has stayed at mums many times whilst I was living there. I also know he has stayed with my mum after I moved out but I cannot say how often as I don't live there anymore.

I have a very close bond with my brother, we speak every day. My dad, [Mr Tutton] does not have [Child 1] 100% of the time. My dad is in NSW regularly with his other kids.

• Copies of various text messages between Ms Tutton and [Child 1] dated 16 September 2024, 18 September 2024, 5 October 2024, 28 October 2024, 11 November 2024, 28 December 2024, 22 February 2025, 1 May 2025, 6 June 2025, 9 June 2025, 13 June 2025 and 14 June 2025. For the most part those text messages do not indicate that [Child 1] was in Ms Tutton's care overnight. In a message dated 18 September 2024, Ms Tutton has talked about [Child 1] saying that he "wanted the option to stay at our house still", but that message does not indicate when or if [Child 1] actually stayed. Messages in June 2025 do appear to indicate that [Child 1] may have either stayed or planned to stay at Ms Tutton's home at least on 7 June 2025, and that he may have spent time at Ms Tutton's home on other days in June 2025.

1. Ms Tutton also provided to the Tribunal screenshots of what appear to be social media posts made by Mr Tutton, and screenshots from a social media account that Ms Tutton says is owned by [Partner A], who Ms Tutton says is Mr Tutton's partner. Ms Tutton says that those posts demonstrate that Mr Tutton was in Sydney with [Partner A] on various dates in October 2024, December 2024, and January to July 2025.
2. Mr Tutton told the Tribunal that [Child 1] has not spent a single night in Ms Tutton's care since [Child 1] moved to his home on 16 July 2024. Mr Tutton provided Child Support and the Tribunal with the following evidence:
   • A statement purporting to be signed by [Grandmother A], dated 19 October 2024. In part that statement says:

This letter is to confirm and attest that [Child 1] who is the son of [Mr Tutton] and also my grandson has been living at my home ... since July 17th 2024 fulltime.

• A statement signed by neighbours of [Grandmother A] dated 17 January 2025, which states in part:

We ... write this statement to attest to the fact that [Mr Tutton] has had 100% care of his son [Child 1] since July 2024 and is an ongoing situation indefinitely.

We are neighbours of [Mr Tutton's] mother ... and interact with [Grandmother A], [Mr Tutton] and [Child 1] on a regular basis.

• A letter signed by Mr Tutton's sister, [named], dated 17 January 2025 which states in part:

This letter is to confirm that [Child 1] (my nephew) has been living full time with my mother and his father [Mr Tutton] ... since July 17th 2024 and will be an ongoing situation for the foreseeable future. I am a full time Education Support Teacher at ... Secondary College where [Child 1] Tutton has attended everyday since residing with his father and my mother. I drive him home to ... every day after school.

• A letter signed by [Grandmother A], dated 17 January 2025. In part that letter says:

... this letter is to confirm that [Child 1] ... has been living here full-time with myself and his father [Mr Tutton] since July 17th 2024 and will be an ongoing situation for the foreseeable future.

• A letter signed by [name], wellbeing leader/behaviour coach at [Child 1's] school, which is undated but was provided to Child Support by Mr Tutton on 4 February 2025. That letter says in part:

I taught [Child 1] during 2024 and have always communicated with [Mr Tutton] as his caregiver. It is my understanding that [Child 1] moved in with [Mr Tutton] and [Mr Tutton's] mother ... midway through 2024. It is since this time that [Child 1's] attendance has improved ...

• Copies of text messages between Ms Tutton and [Child 1] dated 17 July 2024, which suggest that there was a disagreement between Ms Tutton and [Child 1] on that day.
• Copies of text messages between Ms Tutton and [Child 1] dated 28 July 2024, 29 July 2024, 31 July 2024, 3 August 2024, 5 August 2024, 6 August 2024, 8 August 2024, 10 August 2024, 15 August 2024, 18 August 2024, 1 September 2024, 21 September 2024, 6 October 2024, 7 October 2024, 8 October 2024, 6 November 2024 and 11 November 2024. Those messages suggest that [Child 1] was not in Ms Tutton's care on those nights.
• Copies of text messages between Mr Tutton and [Child 1] dated 10 February 2025, 13 February 2025, 14 February 2025, 18 February 2025, 20 February 2025, 24 February 2025 and 25 February 2025. The message on 10 February 2025 is date stamped 10.15pm and consists of Mr Tutton telling [Child 1] that it is bedtime, which suggests that [Child 1] was in Mr Tutton's care on that night. The other messages do not indicate where [Child 1] was when the messages were sent.

1. In a situation where each parent is providing very different evidence about the care of a child, it can be difficult to obtain conclusive evidence as to the actual care that has occurred. I accept that each parent has attempted to provide evidence in the form of written statements from family members, and text message evidence. In relation to the text message evidence provided, I find that the evidence is largely inconclusive. While text messages can be suggestive of a particular state of affairs, there is significant scope for each party to be selective in the particular messages provided. There is also a risk that the particular messages can be taken out of context or misinterpreted, as the nature of that form of communication is that it tends to be disjointed and lacks detail.
2. Notwithstanding those limitations, I am satisfied that there is sufficient evidence before me to make a finding that [Child 1] entered Mr Tutton's care on 16 July 2024, not on 22 July 2024 as indicated by Ms Tutton's calendar evidence. I find that there was a change in the pattern of care each parent had of [Child 1], and that change occurred on 16 July 2024. Mr Tutton notified Child Support of that change on 22 July 2024, which was within 28 days of the change in care date. Pursuant to section 54F of the Act, the existing percentages of care of 100% to Ms Tutton and 0% to Mr Tutton must be revoked at the end of 15 July 2024 (pursuant to subsection 54F(3) of the Act).
3. As the existing care percentages are revoked, new care percentage determinations must be made for each parent in respect of [Child 1]. Both sections 49 and 50 of the Act require that there be a determination of the parents' actual care during the relevant care period. There is no definition of care period in the Act, except that it is described in sections 49 and 50 as "such period as the Registrar considers to be appropriate having regard to all the circumstances". The Child Support Guide states at 4.1.3 that:

A care period is generally a 12-month period from the day on which the actual care of a child began or changed (the date of event).

1. I am satisfied that an appropriate care period to be considered in this matter is the 12 months commencing on 16 July 2024.
2. Ms Tutton has provided calendar evidence for the months of July to September 2024 and January to September 2025. No calendars have been provided for the months of October to December 2024. I am satisfied that, notwithstanding her calendar evidence, Ms Tutton did not have any care of [Child 1] between 16 July 2024 and the end of July 2024. According to the calendar evidence provided, Ms Tutton says she had care of [Child 1] in the period from 1 August 2024 to 15 July 2025 for 97 nights, which if accepted would equate to 26% care. However, I do not consider Ms Tutton's calendar evidence to be compelling. I have found that the calendar evidence relating to July 2024 is not accurate, and there is no specific corroborating evidence for any of the other dates mentioned. Ms Tutton has provided statements from her son [Son A], but the first statement dated 30 October 2024 says only that Mr Tutton does not have 100% care of [Child 1]; it does not state that Ms Tutton has any overnight care of [Child 1]. The second statement dated 2 October 2025 does mention [Child 1] staying with Ms Tutton but does not point to any particular dates or timeframes.
3. Ms Tutton also provided copies of utility bills from July and August 2025, which Ms Tutton submitted show increases in usage when [Child 1] stays for periods of time. While those bills do seem to show a higher than usual use of gas and water around July 2025, Ms Tutton has contended that she has had relatively consistent care of [Child 1] at least for most of 2025. If her calendars were accurate, and her contention that her bills are higher when [Child 1] stays with her, that would seem to suggest that the bills should have been more consistent over that time.
4. I am not satisfied, based on the evidence provided, that Ms Tutton has had any significant care of [Child 1] in the period from 16 July 2024 to 15 July 2025. While I accept that she has had contact with [Child 1] and he may have been in her care for an occasional night over that period, I find that Ms Tutton has had at most 5% care of [Child 1] in the relevant care period, which means that her care has been insufficient to have an effect on the child support assessment.
5. In addition to the evidence about her own care of [Child 1], Ms Tutton has also made a number of submissions contending that Mr Tutton does not live full-time with [Child 1] as he spends a significant amount of time in New South Wales with his partner and other children. At the hearing of this matter Mr Tutton denied that was the case, and declined to provide any further information in response to Ms Tutton's allegations. Mr Tutton did agree that he is sometimes required to be away from home for work purposes, and that during those times [Child 1] is left under the supervision of [Grandmother A], with whom he and [Child 1] live.
6. While I accept that Mr Tutton may not always be physically present at his mother's home with [Child 1], Mr Tutton has provided evidence in the form of statements from his mother that support his contention that Mr Tutton and [Child 1] both reside in her home. To the extent that a parent is not physically present with a child, assistance as to the factors to be considered in determining if a person is providing care for a child was provided by the Court in Polec & Staker & Anor (SSAT Appeal) [2011] FMCAfam 959 (Polec) at [56]. The Court gave non-exhaustive guidance, stating:

In my view, in determining whether and to what extent a person has care of a child for the purpose of the Child Support (Assessment) Act 1989 and the Child Support (Registration and Collection) Act 1988, it is necessary to consider the following:

1. To what extent does the person meet the needs of the child by providing the child with accommodation, clothing, food, child care, education, health care, emotional support, supervision, transport and extra curricular activities?
2. To what extent does the person make arrangements for others to meet the needs of the child?
3. To what extent does the person pay for the costs of meeting the needs of the child?
4. To what extent does the person otherwise provide financial support for the child?
5. To what extent does the child provide for his or her own needs or have those needs met from another source?
6. To what extent is the child financially independent or financially supported from another source?

1. There is no evidence before me to suggest that, even during periods when he may be away from home, Mr Tutton is not the parent providing care for [Child 1], having regard to the factors set out in Polec. I am satisfied that Mr Tutton has provided care for [Child 1] for the significant majority of the nights in the relevant care period.
2. I find that during the relevant care period, Mr Tutton has had care of [Child 1] for at least 95% of the nights in that period, and Ms Tutton has had care of [Child 1] for up to 5% of the nights in that period.

The Tribunal sets aside the decision under review and in substitution decides that the existing care percentages for Mr Tutton and Ms Tutton are revoked from 15 July 2024, and that from 16 July 2024 Mr Tutton has 95% care of [Child 1] and Ms Tutton has 5% care.