Commonwealth Numbered Acts

CHILD SUPPORT (ASSESSMENT) ACT 1989 No. 124 of 1989 - SECT 61

61. (1) If:

   (a)  an election is made by a person under section 60 in relation to a
        child support year; and

   (b)  the election complies with that section; the person's
        child support income amount in relation to the days in the child
        support year (including any days in the child support year before the
        making of the election) is to be taken to be, and always to have been,
        the amount of the person's estimate of his or her taxable income under
        the Income Tax  Assessment Act 1936 for the child support year as
        specified in the election.

(2) Where an income amount order made after the making of the election applies
in relation to the person and any part of the child support year, subsection
(1) has effect subject to the order.

(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 person and the child support year (whether by
amending the assessment or otherwise).

(4) Subject to section 63, in subsequently making any administrative
assessment in relation to the person and the child support year, the Registrar
must act in accordance with this section.

(5) 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.