64ABRegistrar to determine a parent’s adjusted taxable income for the purposes of reconciliation

#### 64AB Registrar to determine a parent’s adjusted taxable income for the purposes of reconciliation (1) If: (a) a parent made an income election relating to a year of income; and (b) at the end of the period ending 12 months after the end of the year of income, the Registrar has not ascertained the parent’s actual adjusted taxable income for that year; the Registrar may determine that an amount that the Registrar considers appropriate is the parent’s adjusted taxable income for that year for the purposes of this Subdivision. (2) If the Registrar makes a determination under subsection (1) in relation to a parent: (a) the amount determined is the parent’s determined ATI for the year of income; and (b) the Registrar must give 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 particulars of the assessment to which the determination relates; 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.