63Effect of revocation

63 Effect of revocation

(1) If: (a) a parent makes an election under section 60 relating to a child support period; and (b) the parent revokes the election and substitutes a new election; then for the purposes of assessing the parent in respect of the costs of a child of the parent for each later day in the child support period, the parent’s adjusted taxable income is the amount the parent elected in the new election. (2) Subsection (1) does not apply in relation to any day in the child support period in relation to which an income amount order made after the making, but before the revocation, of the election applies in relation to the parent. (3) The Registrar must immediately take such action as is necessary to give effect to subsection (1) in relation to any administrative assessment that has been made in relation to the parent and any part of the child support period (whether by amending the assessment or otherwise). (4) Subject to any further election made under section 60, in subsequently making any administrative assessment in relation to the parent and the child support period, the Registrar must act in accordance with subsection (1). (5) This section does not prevent: (a) the Registrar making any determination under Part 6A (departure determinations); or (b) a court making any order under Division 4 of Part 7 (departure orders); or (c) the making, and acceptance by the Registrar, of a child support agreement that includes provisions that have effect for the purposes of this Part as if they were such an order made by consent.