Commonwealth Numbered Acts

CHILD SUPPORT (ASSESSMENT) ACT 1989 No. 124 of 1989 - SECT 56

56. (1) Subject to this section and section 57, where an assessment has been
made of a person's taxable income under the Income Tax Assessment Act 1936 for
a year of income and of the tax payable on that taxable income, then, in
making an administrative assessment, the person's taxable income under that
Act for the year of income is, for the purposes of this Act, to be taken to be
that taxable income as so assessed or as last so assessed, as the case
requires, before the making of the administrative assessment.

(2) Subject to subsection (3), subsection (1) has effect despite the making,
after the making of the administrative assessment, of an amendment under the
Income Tax Assessment Act 1936 to the relevant assessment of the person's
taxable income under that Act (whether or not the amendment is made because of
an objection, appeal or review in relation to the assessment).

(3) Subsection (2) does not apply in relation to the person if the amendment
is made under subsection 170 (2) (Amendment of assessments where no full and
true disclosure) of the Income Tax Assessment Act 1936 or under a provision of
that Act, or in circumstances, prescribed for the purposes of this subsection
and, where such an amendment is made, the person's taxable income under that
Act for the year of income is to be taken to be, and always to have been, the
person's taxable income for the year of income as last so assessed under that
Act.

(4) Where:

   (a)  the Registrar, applying subsection (1), assesses the annual rate of
        child support payable by a liable parent to a
        custodian entitled to child support in relation to the days of, or
        some of the days of, a child support year; and

   (b)  after the making of the administrative assessment, an amendment is
        made under the Income Tax Assessment Act 1936 to the relevant
        assessment of the taxable income under that Act of the liable parent,
        or the custodian entitled to child support, for the
        last relevant year of income; and

   (c)  subsection (3) does not apply in relation to the amendment made under
        that Act; then, in subsequently amending the administrative assessment
        otherwise than for the purpose of giving effect to a provision of
        Subdivision B (Child support income amount determined by reference to
        estimate of taxable income for current child support year), the
        amendment made under that Act is to be disregarded.

(5) Where:

   (a)  notice of an assessment (including an amended assessment) of a
        person's taxable income under the Income Tax Assessment Act 1936, and
        of the tax payable on that taxable income, has been served on a person
        under that Act; and

   (b)  the notice was dated; the assessment is to be taken, for the purposes
        of this section, to have been made on the date of the notice.

(6) Nothing in this section is to be taken to prevent:

   (a)  a court making any order under Division 4 of Part 7 (Orders for
        departure from administrative assessment in special circumstances); or

   (b)  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.