44Post‑separation costs

44 Post‑separation costs

Application for post‑separation income to be excluded (1) A parent (the applicant) of a child may apply to the Registrar to amend an administrative assessment of child support payable by or to the parent for the child for part of a child support period if: (a) the applicant and the other parent of the child lived together on a genuine domestic basis for at least 6 months; and (b) the last separation of the applicant from the other parent before the application for administrative assessment of child support for the child was made under section 25 or 25A occurred within the last 3 years; and (c) at the time of the application under this section, the applicant and the other parent remain separated; and (d) in the last relevant year of income the applicant earned, derived or received income: (i) in accordance with a pattern of earnings, derivation or receipt that was established after the applicant and the other parent first separated; and (ii) that is of a kind that it is reasonable to expect would not have been earned, derived or received in the ordinary course of events. (2) If the applicant makes an application under this section, the Registrar may determine that the applicant’s adjusted taxable income for the child for a day in the child support period is a specified amount that excludes the income referred to in paragraph (1)(d). (3) However, the Registrar may make a determination under subsection (2) only if the determination: (a) reduces the applicant’s adjusted taxable income for the child for a day in the child support period by 30% or less; and (b) applies in respect of a day in the child support period, being a day that is less than 3 years after the last separation referred to in paragraph (1)(b). Registrar to implement determinations (4) The Registrar is to take such action as is necessary to give effect to the determination by amending any administrative assessment that has been made in relation to the child support period. Notice to be served if Registrar refuses application (5) If the Registrar refuses to make a determination under subsection (2), the Registrar must serve written notice of the decision on the applicant. (6) The notice must include, or be accompanied by, a statement to the effect: (a) that the applicant may, subject to the Registration and Collection Act, object to the particulars of the assessment in relation to which the applicant sought to make the application; and (b) that if the applicant is aggrieved by the decision on the objection, he or she may, subject to that Act, apply to the SSAT for review of the decision. (7) This section does not prevent the Registrar from making a new assessment for part of the child support period.

Note: This section does not limit the power under section 75 to amend assessments (see subsection 75(5)).