63AERegistrar may determine a new year to date income amount

#### 63AE Registrar may determine a new year to date income amount (1) If: (a) any of the following apply: (i) a parent has made an election relating to a year of income under subsection 60(1) to which subsection 60(3) applies; (ii) a parent has made an election in relation to a year of income under subsection 63AC(1); (iii) the Registrar has made a determination under this subsection in relation to a parent and a year of income; and (b) the Registrar becomes satisfied that the following amount (the year to date income amount) is incorrect: (i) if subparagraph (a)(i) applies—the total of the income component amounts estimated by the parent under paragraph 60(3)(b); (ii) if subparagraph (a)(ii) applies—the amount specified under paragraph 63AC(3)(a) in the notice of the election; (iii) is subparagraph (a)(iii) applies—the amount specified in the determination; the Registrar may determine another amount to replace the year to date income amount for the year of income. (2) If the Registrar makes a determination in relation to a parent under subsection (1), the Registrar must give written notice of the determination to the parent. (3) The notice must include, or be accompanied by, a statement to the effect: (a) that the parent may, subject to the Registration and Collection Act, object to the determination; and (b) that if the parent is aggrieved by the decision on the objection, he or she may, subject to that Act and the ART Act, apply to the ART for review of the decision. (4) A contravention of subsection (3) in relation to a determination does not affect the validity of the determination.