146BProvisional notional assessments

146B Provisional notional assessments

(1) The Registrar must make a provisional notional assessment in accordance with this section if: (a) the Registrar makes an assessment under section 34B or section 93; or (b) a court makes a statement under section 125, in an order under section 124, that an annual rate of child support payable is to be reduced. (2) The Registrar must make a provisional notional assessment of the annual rate of child support that would be payable for a child for a particular day in a child support period, by the liable parent to the carer entitled to child support, if that annual rate were payable under Part 5 (taking into account any relevant determination under Part 6A, or any relevant order under Division 4 of Part 7) for the child for that day instead of under the agreement or order. (3) The Registrar must serve notice in writing of the provisional notional assessment on the liable parent and the carer entitled to child support. (4) The notice must specify in respect of the provisional notional assessment the matters that are required under section 69 and subsection 76(2) in respect of an administrative assessment. (5) The notice must include, or be accompanied by, a statement to the effect that: (a) the liable parent or the carer entitled to child support can seek a variation of the provisional notional assessment in accordance with section 146C within 14 days of receiving the notice; and (b) once the provisional notional assessment becomes a notional assessment under section 146E, the liable parent or the carer entitled to child support may, subject to the Registration and Collection Act, object to the particulars of the notional assessment; and (c) if aggrieved by a later decision on an objection to those particulars, the liable parent or the carer entitled to child support may, subject to that Act, apply to the SSAT for review of the later decision.