Commonwealth Numbered Acts

CHILD SUPPORT (ASSESSMENT) ACT 1989 No. 124 of 1989 - SECT 58

58. (1) Where:

   (a)  the Registrar is unable to ascertain readily a person's taxable income
        under the Income Tax Assessment Act 1936 for a year of income on the
        basis of the documents and information in his or her possession
        (whether as Registrar or Commissioner); and

   (b)  the Registrar has (whether as Registrar or Commissioner) required the
        person to furnish a return, give information (whether orally or in
        writing) or produce a document (whether the requirement was made under
        this Act, the Income Tax Assessment Act 1936 or otherwise) for the
        purpose of ascertaining that taxable income; and (c)the person has
        refused or failed to comply with the requirement; the Registrar may,
        in making an administrative assessment of the child support payable by
        or to the person in relation to a child support year, act on the basis
        that the person's taxable income under that Act for the year of income
        (as multiplied by the inflation factor (if any) applicable to the
        child support year under regulations made for the purposes of section
        55) is 2.5 times the yearly equivalent of the relevant AWE amount for
        the child support year.

(2) If:

   (a)  the Registrar has made an administrative assessment applying
        subsection (1); and

   (b)  the Registrar subsequently ascertains the person's taxable income
        under that Act for the year of income (whether or not the Commissioner
        has made an assessment under that Act of the person's taxable income
        for the year of income and of the tax payable on that taxable income);
        the Registrar must immediately amend the administrative assessment on
        the basis that the person's taxable income for the year of income is,
        and has always been, the subsequently ascertained taxable income.