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CHILD SUPPORT (ASSESSMENT) ACT 1989 - SECT 41

Working out parent's child support income

Single child support case--no relevant dependent children

  (1)   If:

  (a)   a parent is to be assessed in respect of the costs of a child in only one child support case; and

  (b)   the parent does not have a relevant dependent child;

the parent's child support income for the child for a day in a child support period is the amount worked out using the formula:

Start formula Parent's adjusted taxable income for the child for the day minus Parents self-supported amount for the day end formula

Single child support case--relevant dependent children

  (2)   If:

  (a)   a parent is to be assessed in respect of the costs of a child (the particular child ) in only one child support case; and

  (b)   the parent has at least one relevant dependent child;

the parent's child support income for the particular child for a day in a child support period is the amount worked out using the formula:

Start formula Parent's adjusted taxable income for the particular child for the day minus Parent's self-supported amount for the day minus Parent's relevant dependent child amount for the day end formula

Multiple child support cases--no relevant dependent children

  (3)   If:

  (a)   a parent is to be assessed in respect of the costs of a child (the particular child ); and

  (b)   the parent is also to be assessed in respect of the costs of another child in another child support case; and

  (c)   the parent does not have a relevant dependent child;

the parent's child support income for the particular child for a day in a child support period is the amount worked out using the formula:

Start formula Parent's adjusted taxable income for the particular child for the day minus Parent's self-support amount for the day minus Parent's multi-case allowance for the particular child for the day end formula

Multiple child support cases--relevant dependent children

  (4)   If:

  (a)   a parent is to be assessed in respect of the costs of a child (the particular child ); and

  (b)   the parent is also to be assessed in respect of the costs of another child in another child support case; and

  (c)   the parent has at least one relevant dependent child;

the parent's child support income for the particular child for a day in a child support period is the amount worked out using the formula:

Start formula Parent's adjusted taxable income for the particular child for the day minus Parent's self-support amount for the day minus Parent's relevant dependent child amount for the day minus Parent's multi-case allowance for the particular child for the day end formula

Negative result taken to be nil

  (5)   A parent's child support income for a day in a child support period is taken to be nil if the amount worked out using a formula in this section is negative.

Administrative assessments under laws of reciprocating jurisdictions

  (6)   Subsection   (1) or (2) does not apply if the parent is liable to pay child support for a child under an administrative assessment under the law of a reciprocating jurisdiction.

  (7)   For the purposes of paragraphs   (3)(b) and (4)(b), a parent is taken to be assessed in respect of the costs of another child in another child support case if the parent is liable to pay child support for that child under an administrative assessment under the law of a reciprocating jurisdiction.


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