58Registrar determination of adjusted taxable income

58 Registrar determination of adjusted taxable income

(1) For the purposes of assessing a parent in respect of the costs of a child in relation to a child support period, the Registrar may determine, in accordance with this section, that an amount that he or she considers appropriate is the parent’s adjusted taxable income for a year of income.

Note: The Registrar is required to amend an administrative assessment made on the basis of such a determination if the parent’s adjusted taxable income is subsequently ascertained or the Registrar makes a later determination under this section (see section 58A).

Determinations where parent fails to comply with requirement (2) The Registrar may make a determination if: (a) a parent has not, under an Income Tax Assessment Act, lodged a tax return for the year of income; and (b) the Registrar or the Commissioner of Taxation is unable to readily ascertain the parent’s adjusted taxable income for the year of income on the basis of the documents and information in his or her possession; and (c) the Registrar or the Commissioner has, for the purposes of ascertaining that adjusted taxable income, required the parent: (i) to give a return; or (ii) to give information (whether orally or in writing); or (iii) to produce a document; and (d) the parent has refused or failed to comply with the requirement. (3) If the parent also has not lodged a tax return for the year of income before the year of income referred to in subsection (1), the amount determined for the parent’s adjusted taxable income for the year of income must be determined to be two‑thirds of the annualised MTAWE figure for the relevant September quarter. Determination if Registrar given taxable income or total (4) The Registrar may make a determination if: (a) a parent has not, under an Income Tax Assessment Act, lodged a tax return for the year of income; and (b) the Registrar or the Commissioner is unable to readily ascertain the parent’s adjusted taxable income for the year of income on the basis of the documents and information in his or her possession; and (c) the Registrar or the Commissioner has, for the purposes of ascertaining that adjusted taxable income, been given: (i) information (whether orally or in writing); or (ii) a document; and (d) either: (i) an amount was specified in that information or document as the parent’s adjusted taxable income for the last relevant year of income; or (ii) that information or document allowed the parent’s adjusted taxable income for the last relevant year of income to be worked out; and (e) the amount determined by the Registrar under subsection (1) was the amount specified or worked out under paragraph (d) of this subsection.