75Amendment of assessments

75 Amendment of assessments

(1) The Registrar may, at any time, amend any administrative assessment by making such alterations and additions as the Registrar considers necessary to give effect to this Act or the Registration and Collection Act. (2) However, if the amendment relates to a responsible person’s percentage of care for a child, the Registrar must not amend an administrative assessment unless: (a) the amendment relating to the responsible person’s percentage of care for the child would cause the person’s cost percentage for the child to change; or (d) the child is a relevant dependent child and the Registrar has become aware that the child was not taken into account for the purpose of making the assessment. (3) Subsection (1) has effect despite the fact that: (a) child support has been paid under the administrative assessment; or (b) the child support period, or the part of the child support period, to which the administrative assessment relates has ended; or (c) proceedings against or in relation to the administrative assessment are pending in the ART or in a court having jurisdiction under this Act, the Registration and Collection Act or the ART Act. (4) Without limiting subsection (1), the Registrar may amend any administrative assessment for the purpose of: (a) correcting any error or mistake (whether or not made by the Registrar); or (b) correcting the effect of any false or misleading statement made to the Registrar; or (c) giving effect to the happening of a child support terminating event in relation to a child, the liable parent, the carer entitled to child support, or all 3; or (d) giving effect to the happening of an event or change of circumstances that, under this Act or the Registration and Collection Act, affects the annual rate at which child support is or was payable; or (e) giving effect to the acceptance of a child support agreement by the Registrar; or (f) giving effect to a decision or order of the ART or of a court having jurisdiction under this Act, the Registration and Collection Act or the ART Act. (5) Where a provision of this Act or the Registration and Collection Act expressly authorises the Registrar to amend an administrative assessment, that provision does not by implication limit the power of the Registrar (whether under this section or otherwise) to amend the assessment. (6) Except as otherwise expressly provided in this Act or the Registration and Collection Act, every amended administrative assessment is to be taken to be an administrative assessment for all the purposes of this Act and the Registration and Collection Act.