11Adjusted taxable income—prescribed circumstances

11 Adjusted taxable income—prescribed circumstances

(1) For the purposes of section 58A of the Act, the following circumstances are prescribed in relation to a parent who was unable to provide information about the parent’s adjusted taxable income to the Registrar at the time the relevant administrative assessment was made: (a) one or more of the following applied in relation to the parent at that time: (i) the parent did not know that an application for the assessment had been made and accepted; (ii) the parent had a serious illness or injury; (iii) the parent was under detention or imprisonment; (iv) the parent resided in a remote location which made it difficult to contact the Registrar; (v) a natural disaster prevented the parent from being able to contact the Registrar; (vi) there was some other exceptional circumstance that prevented the parent from providing the information; (b) the Registrar confirms that the parent was unable to provide the information at that time because of a circumstance mentioned in paragraph (a); (c) the parent later provides the information to the Registrar as soon as is practicable in the circumstances. (2) For the purposes of section 58A of the Act, the following circumstances are prescribed in relation to a parent who resided overseas during the last relevant year of income for the child support period for which the Registrar made the relevant administrative assessment: (a) the parent was not required to lodge a tax return under the Tax Act; (b) the parent provides the information about the parent’s adjusted taxable income to the Registrar within a reasonable time in the circumstances.