146ENotional assessments

#### 146E Notional assessments (1) A provisional notional assessment becomes a notional assessment: (a) 14 days after the notice of the provisional notional assessment is received by all the parties under section 146B; or (b) if a liable parent or a carer entitled to child support seeks a variation to the provisional notional assessment in accordance with section 146C—on the day on which the Registrar varies, or refuses to vary, the provisional notional assessment under that section. (2) For the purposes of this section and section 146C, if a person does not receive a notice served under section 146B before 14 days after the day on which the notice was served on the person by post at the person’s last known address, the person is taken to have received the notice on the 14th day. (3) To avoid doubt, subsection (2) applies whether the person receives the notice after the time referred to in that subsection or does not receive the notice at all. (4) After a provisional notional assessment becomes a notional assessment, the Registrar must serve notice in writing of the notional assessment on the liable parent and the carer entitled to child support. (5) The notice must specify in respect of the notional assessment the matters that are required by section 69 and subsection 76(2) in respect of an administrative assessment. (6) The notice must include, or be accompanied by, a statement to the effect that: (a) the party may, subject to the Registration and Collection Act, object to the particulars of the notional assessment; and (b) if aggrieved by a later decision on an objection to those particulars, may, subject to that Act and the ART Act, apply to the ART for review of the later decision. (7) A contravention of subsection (5) or (6) does not affect the validity of the notional assessment.