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CHILD SUPPORT LEGISLATION (TRANSITIONAL — WESTERN AUSTRALIA) REGULATIONS 2000 2000 NO. 223 - REG 7

Transitional — new assessment when 1999-2000 taxable income figure becomes available
(1)
Item 80 of Schedule 16 to the Commonwealth Amending Act is taken to apply in relation to child support periods and assessments of child support for the situation where:

(a)
child support is payable by the liable parent to a carer entitled to child support for a child for a day in a child support period that commences on 1 January 2001; and

(b)
an assessment (the tax assessment ) of the taxable income of the liable parent or carer for the 1999-2000 year of income is or was made under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 before

1 June 2001; and

(c)
the amount of the taxable income of the liable parent or carer as shown in the tax assessment was not used in making the assessment of child support payable for a day in the child support period.

(2)
Section 34A of the Child Support (Assessment) Act 1989 applies as if the child support period had commenced before the end of the 1999-2000 year of income.

1. Made by the Governor-General on 10 August 2000, and notified in the Commonwealth of Australia Gazette on 17 August 2000.



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