Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For the purposes of section 58A of the Act, the following circumstances are prescribed in relation to a parent who was unable to provide information about the parent's adjusted taxable income to the Registrar at the time the relevant administrative assessment was made :
(a) one or more of the following applied in relation to the parent at that time :
(i) the parent did not know that an application for the assessment had been made and accepted;
(ii) the parent had a serious illness or injury;
(iii) the parent was under detention or imprisonment;
(iv) the parent resided in a remote location which made it difficult to contact the Registrar;
(v) a natural disaster prevented the parent from being able to contact the Registrar;
(vi) there was some other exceptional circumstance that prevented the parent from providing the information;
(b) the Registrar confirms that the parent was unable to provide the information at that time because of a circumstance mentioned in paragraph ( a);
(c) the parent later provides the information to the Registrar as soon as is practicable in the circumstances.
( 2 ) For the purposes of section 58A of the Act, the following circumstances are prescribed in relation to a parent who resided overseas during the last relevant year of income for the child support period for which the Registrar made the relevant administrative assessment:
(a) the parent was not required to lodge a tax return under the Tax Act ;
(b) the parent provides the information about the parent's adjusted taxable income to the Registrar within a reasonable time in the circumstances.