146CVariation of provisional notional assessments

#### 146C Variation of provisional notional assessments (1) A liable parent or carer entitled to child support (the applicant) may seek a variation of a provisional notional assessment within 14 days of receiving a notice under section 146B in respect of the provisional notional assessment by doing one or more of the following: (a) by notifying the Registrar of a change to the percentage of care that the liable parent or the carer entitled to child support has for the child for the particular day in the child support period in respect of which the provisional notional assessment is made; (aa) by making an application under section 44 to amend the provisional notional assessment; (ab) by making an application under section 66A to reduce the annual rate of child support payable to nil; (b) by making an application under section 146D for a determination under Part 6A (departure determinations); (c) if the applicant is a parent of the relevant child—by making an election under subsection 146G(1) (estimate of adjusted taxable income). > Note: A person who does not receive a notice that is served on the person is taken to have received the notice 14 days after the notice was served (see subsection 146E(2)). (2) The Registrar may vary the provisional notional assessment of the annual rate of child support that would be payable for the child for the particular day if: (a) an applicant seeks a variation in accordance with subsection (1); and (b) any one or more of the following applies: (i) if paragraph (1)(a) applies—the Registrar determines a different percentage of care for the parent or the carer for the child for the particular day under Division 4 of Part 5; (ia) if paragraph (1)(ab) applies—the Registrar makes a determination under subsection 44(2); (ib) if paragraph (1)(aa) applies—the Registrar reduces the annual rate of child support payable to nil; (ii) if paragraph (1)(b) applies—the Registrar makes a determination in respect of the child under section 98S; (iii) if paragraph (1)(c) applies—the Registrar does not refuse to accept the election under section 146H. (3) The Registrar may refuse to vary the provisional notional assessment if: (a) the liable parent or the carer entitled to child support seeks a variation to the provisional notional assessment in accordance with subsection (1); and (b) any of the following applies: (i) if paragraph (1)(a) applies—the Registrar does not determine a different percentage of care for the parent or carer for the child for the particular day under Division 4 of Part 5; (ia) if paragraph (1)(ab) applies—the Registrar refuses to make a determination under subsection 44(2); (ib) if paragraph (1)(aa) applies—the Registrar refuses to grant an application under section 66A; (ii) if paragraph (1)(b) applies—the Registrar refuses to make a determination in respect of the child under section 98S; (iii) if paragraph (1)(c) applies—the Registrar refuses to accept the election under section 146H; and (c) if the liable parent or carer entitled to child support seeks a variation by doing more than one of the things mentioned in subsection (1)—the Registrar has not already varied the provisional notional assessment under subsection (2). (4) The liable parent and the carer entitled to child support are not entitled: (a) to make an application to the ART for ART review within the meaning of the Registration and Collection Act; or (b) to make an application to a court under section 116; in respect of the making of, or refusal to make, a determination under Part 6A in accordance with subsection (2) or (3).